A public university governed by the Board of Regents, State of Iowa An enterprise fund of the State of Iowa
2017-2018 Supplement to the Comprehensive Annual Financial Report For the fiscal year ended June 30, 2018
A public university governed by the Board of Regents, 2017-2018 State of Iowa An Enterprise Fund Supplement to the of the State of Iowa Annual Financial Report
For the fiscal year ended June 30, 2018
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 16-25 Statement of Changes in Net Position - Current Restricted Funds ...... 4 26-31 Summary Statement of Changes in Net Position - Auxiliary Enterprises ...... 5 32 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, 2018 and 2017
2018 2017
ASSETS Current Assets: Cash and cash equivalents $ 33,660,739 23,920,025 Investments 97,863,559 90,679,531 Accounts receivable, net 6,559,560 7,911,718 Notes receivable, net 1,758,617 1,801,036 Interest receivable 709,247 583,876 Due from government agencies 3,743,668 4,575,269 Prepaid expenses and other current assets 3,717,083 4,090,801 Inventories 2,297,996 1,442,114 Total Current Assets 150,310,469 135,004,370
Noncurrent Assets: Investments 19,635,883 25,870,721 Notes receivable, net 7,034,467 7,204,143 Prepaid expenses 820,946 872,735 Capital assets, Nondepreciable 9,854,463 27,929,079 Capital assets, Depreciable, net 399,134,676 388,615,626 Total Noncurrent Assets 436,480,435 450,492,304 Total Assets 586,790,904 585,496,674
DEFERRED OUTFLOWS OF RESOURCES Pension related deferred outflows 6,999,312 6,191,660 Other post employment benefits related deferred outflows 667,378 - Total Deferred Outflows of Resources 7,666,690 6,191,660
LIABILITIES Current Liabilities: Accounts payable 8,207,060 10,344,223 Salaries and wages payable 1,491,188 944,352 Unpaid claims and contingent liabilities 1,733,111 1,499,456 Unearned revenue 4,449,658 5,082,315 Interest payable 2,108,048 2,211,171 Other long-term liabilities 5,931,487 5,206,934 Long-term debt 12,259,948 10,201,653 Deposits held in custody for others 6,254,492 5,675,878 Total Current Liabilities 42,434,992 41,165,982
Noncurrent Liabilities: Other long-term liabilities 31,686,080 31,027,248 Other post employment benefits 23,824,836 15,939,954 Long-term debt 117,018,694 126,906,502 Total Noncurrent Liabilities 172,529,610 173,873,704 Total Liabilities 214,964,602 215,039,686
DEFERRED INFLOWS OF RESOURCES Pension related deferred inflows 387,865 192,920
NET POSITION Net investment in capital assets 291,589,577 289,270,677 Restricted Nonexpendable Scholarships and fellowships 615,895 615,895 Expendable Scholarships and fellowships 281,798 259,855 Loans 2,917,070 3,034,415 Capital projects 2,318,334 4,986,536 Debt service 31,217,887 33,700,558 Other 660,393 710,312 Unrestricted 49,504,173 43,877,480 Total Net Position $ 379,105,127 376,455,728
1 UNIVERSITY OF NORTHERN IOWA FOUNDATION Combined Statements of Financial Position June 30, 2018 and 2017
ASSETS
2018 2017
Current Assets: Cash and cash equivalents $ 1,297,910 3,966,136 Investments 15,352,861 13,955,778 Pledges receivable, net 2,692,097 2,797,944 Other receivables 179,222 176,969 Other 150,935 163,807
Total Current Assets 19,673,025 21,060,634
Noncurrent Assets: Pledges receivable, less current portion 4,304,236 4,704,011 Long-term investments 133,532,937 123,948,981 Life insurance cash value 1,479,653 1,472,030 Building, equipment and leasehold improvements, net 151,223 192,032 Other 872,283 57,018
Total Noncurrent Assets 140,340,332 130,374,072
Total Assets $ 160,013,357 151,434,706
LIABILITIES AND NET ASSETS
Current Liabilities: Accounts payable, accrued expenses and other liabilities $ 656,744 759,237 Annuities payable 269,688 252,703 Annuity trusts payable 87,163 87,163 Unitrusts payable 45,524 74,828
Total Current Liabilities 1,059,119 1,173,931
Noncurrent Liabilities: Annuities payable, less current portion 1,357,765 1,485,398 Annuity trusts payable, less current portion 564,327 587,807 Unitrusts payable, less current portion 216,798 346,641
Total Noncurrent Liabilities 2,138,890 2,419,846
Total Liabilities 3,198,009 3,593,777
Net Assets: Unrestricted 8,932,279 7,822,368 Temporarily restricted 45,316,373 44,501,682 Permanently restricted 102,566,696 95,516,879
Total Net Assets 156,815,348 147,840,929
Total Liabilities and Net Assets $ 160,013,357 151,434,706
2 UNIVERSITY OF NORTHERN IOWA Statement of Revenues, Expenses and Changes in Net Position Years Ended June 30, 2018 and 2017
2018 2017
REVENUES Operating Revenues: Tuition and fees, net of scholarship allowances of $29,328,890 for 2018 and $27,887,729 for 2017 $ 67,961,186 66,908,025 Federal grants and contracts 13,480,630 13,493,398 State and local grants and contracts 2,395,237 2,313,573 Nongovernmental grants and contracts 4,781,511 4,435,154 Sales and services of educational activities 5,655,563 6,611,381 Interest on student loans 144,314 211,196 Other operating revenue 675,173 745,911 Auxiliary enterprises 60,558,630 62,830,797 Total Operating Revenues 155,652,244 157,549,435
EXPENSES Operating Expenses: Instruction 80,901,677 84,157,892 Research 2,454,788 2,807,731 Public service 20,535,785 21,158,018 Academic support 24,957,576 24,453,665 Student services 10,106,466 11,500,806 Institutional support 24,849,345 27,154,337 Operation and maintenance of plant 23,527,282 21,447,650 Scholarships and fellowships 6,143,564 5,860,458 Depreciation/amortization 19,112,827 18,534,457 Other operating expenses 263,616 185,557 Auxiliary enterprises 55,824,400 53,724,329 Total Operating Expenses 268,677,326 270,984,900
Operating (Loss) (113,025,082) (113,435,465)
NONOPERATING REVENUES (EXPENSES): State appropriations 101,377,509 101,899,530 Federal grants and contracts 11,657,278 10,790,666 Nonfederal gifts, grants and contracts 3,956,027 3,269,948 Investment income 2,619,365 3,089,487 Interest on indebtedness (5,290,179) (5,227,863) Gain/(Loss) on disposal of capital assets 813,071 (13,343) Other nonoperating expense (480,451) (296,872) Net Nonoperating Revenues 114,652,620 113,511,553 Income Before Other Revenues 1,627,538 76,088
OTHER REVENUES: Capital appropriations 3,660,840 19,220,339 Capital gifts, grants and contracts 2,570,423 6,285,081 Total Other Revenues 6,231,263 25,505,420 Change in Net Position 7,858,801 25,581,508
NET POSITION Net position, beginning of year, restated 371,246,326 350,874,220
Net position, end of year $ 379,105,127 376,455,728
3 UNIVERSITY OF NORTHERN IOWA FOUNDATION Combined Statements of Activities Years Ended June 30, 2018 and 2017
2018 Temporarily Permanently Total Unrestricted Restricted Restricted Net Net Assets Net Assets Net Assets Assets
Revenue, support and reclassifications: Contribution revenue $ 3,564,827 10,100,524 4,372,178 18,037,529 Investment return 1,290,270 1,482,235 8,037,928 10,810,433 Miscellaneous income 36,492 3,801 - 40,293 Change in donor intent (348,768) 244,695 104,073 - Reclassifications attributed to underwater endowments 714,041 41,740 (755,781) - Net assets released from restrictions 15,623,047 (10,995,375) (4,627,672) -
Total revenue, support and reclassifications 20,879,909 877,620 7,130,726 28,888,255
Expenses and adjustments: Scholarship expenses 5,426,570 - - 5,426,570 Programming expenses 8,626,743 - - 8,626,743 Administrative expenses 2,214,678 - - 2,214,678 Fundraising expenses 3,400,841 - - 3,400,841 Uncollectible pledges 37,775 52,272 926 90,973 Depreciation expense 40,809 - - 40,809 Present value liability actuarial adjustment 22,582 10,657 79,983 113,222
Total expenses and adjustments 19,769,998 62,929 80,909 19,913,836
Change in net assets 1,109,911 814,691 7,049,817 8,974,419
Net assets, beginning of year 7,822,368 44,501,682 95,516,879 147,840,929
Net assets, end of year $ 8,932,279 45,316,373 102,566,696 156,815,348
4 2017 Temporarily Permanently Total Unrestricted Restricted Restricted Net Net Assets Net Assets Net Assets Assets
3,672,704 8,877,181 3,951,517 16,501,402 1,760,020 12,026,850 433,755 14,220,625 291,827 5,316 - 297,143 (1,063,809) 1,087,521 (23,712)
2,375,009 (2,375,009) - - 15,053,195 (15,053,195) - -
22,088,946 4,568,664 4,361,560 31,019,170
5,217,611 - - 5,217,611 10,026,794 3,678 - 10,030,472 2,129,625 - - 2,129,625 3,208,888 - - 3,208,888 21,369 231,056 47,351 299,776 48,526 - - 48,526
34,929 33,404 294,552 362,885
20,687,742 268,138 341,903 21,297,783
1,401,204 4,300,526 4,019,657 9,721,387
6,421,164 40,201,156 91,497,222 138,119,542
7,822,368 44,501,682 95,516,879 147,840,929
5 UNIVERSITY OF NORTHERN IOWA Statement of Cash Flows Years Ended June 30, 2018 and 2017
2018 2017
CASH FLOWS FROM OPERATING ACTIVITIES: Tuition and fees $ 67,354,478 65,581,077 Grants and contracts receipts 21,526,032 20,919,365 Collections of loans from students 1,475,968 1,955,447 Auxiliary enterprise receipts 60,350,591 63,610,935 Payments for salaries and benefits (149,803,370) (150,171,256) Payments for goods and services (33,176,455) (41,250,491) Scholarships (6,095,943) (5,794,938) Loans issued to students (1,888,726) (1,245,635) Auxiliary enterprise payments (56,470,199) (53,736,780) Interest on loans to students 189,227 221,455 Other operating receipts 6,422,764 7,183,499 Net Cash Used by Operating Activities (90,115,633) (92,727,322)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: State appropriations 101,374,213 102,002,209 William D. Ford direct lending and plus loans receipts 53,822,616 54,411,975 William D. Ford direct lending and plus loans made (53,829,908) (54,415,537) Agency receipts 4,115,269 5,575,782 Agency payments (3,631,753) (3,754,127) Noncapital gifts 15,059,013 14,123,752 Net Cash Provided by Noncapital Financing Activities 116,909,450 117,944,054
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Capital appropriations received 3,660,840 23,031,627 Capital gifts and grants received 3,591,657 5,165,643 Acquisition of capital assets (13,848,961) (45,687,493) Proceeds from sale of capital assets 1,133,564 168,164 Principal paid on capital debt (10,148,117) (26,142,609) Payments on defeased debt (25,215,000) - Interest paid on capital debt (4,960,751) (4,753,810) Proceeds from capital debt and refunding 27,339,491 252,900 Other capital and related financing receipts 2,807 1,360 Other capital and related financing payments (714,479) (352,180) Net Cash Used by Capital and Related Financing Activities (19,158,949) (48,316,398)
CASH FLOWS FROM INVESTING ACTIVITIES: Interest and dividends on investments 872,678 663,713 Proceeds from sale and maturities of investments 50,193,287 53,919,603 Purchase of investments (48,960,119) (55,598,920) Net Cash Provided/(Used) by Investing Activities 2,105,846 (1,015,604)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 9,740,714 (24,115,270)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 23,920,025 48,035,295
CASH AND CASH EQUIVALENTS, END OF YEAR $ 33,660,739 23,920,025
6 UNIVERSITY OF NORTHERN IOWA Statement of Cash Flows Years Ended June 30, 2018 and 2017
2018 2017
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating loss $ (113,025,082) (113,435,465)
Adjustments to reconcile operating loss to net cash used by operating activities: Depreciation/amortization 19,112,827 18,534,457 (Increase)/Decrease in accounts receivable 497,613 (581,648) (Increase)/Decrease in notes receivable 212,095 432,306 (Increase)/Decrease in due from government agencies 829,365 948,323 (Increase)/Decrease in inventories (855,882) (296,577) (Increase)/Decrease in prepaid expenses 388,746 (185,436) (Increase)/Decrease in other assets (116,414) 101,494 (Increase)/Decrease in deferred outflows of resources (1,475,030) (2,435,012) Increase/(Decrease) in accounts payable 394,875 (1,390,690) Increase/(Decrease) in salaries and wages payable 10,576 50,791 Increase/(Decrease) in unearned revenue (631,449) 1,315,785 Increase/(Decrease) in other liabilities (229,390) (5,327,952) Increase/(Decrease) in pension liability 1,901,092 3,856,636 Increase/(Decrease) in other postemployment benefits liability 2,675,480 6,517,104 Increase/(Decrease) in deferred inflows of resources 194,945 (831,438)
Net Cash Used By Operating Activities $ (90,115,633) (92,727,322)
Noncash Capital, Financing and Investing Activities:
Equipment with an acquisition value of $876,074 was donated to the University in 2018 and $550,713 in 2017.
Net unrealized loss decreased the fair value of the University's investments $1,362,732 in 2018 and $2,362,490 in 2017.
A payable for special state appropriations of $3,296 was reported in 2018.
A receivable for capital gifts and grants of $273,874 was reported in 2018 and $1,295,108 in 2017.
7 8 Schedule 1 STATEMENT OF GENERAL FUND REVENUE For the Year Ended June 30, 2018
State Appropriations: State Appropriations General Fund $ 93,712,362.00 Special Appropriations 6,810,055.70 $ 100,522,417.70 Tuition and Fees: Fall Session 42,069,255.71 Spring Session 37,880,903.28 Summer Session 1,326,995.98 81,277,154.97 Sales and Services: Non-Credit Course Fees 15,431.33 Application Fees 147,405.32 Drop & Add Fees (351.16) Late Registration Fees 5,226.80 Documents and Records Fees 50,247.51 Other Miscellaneous Fees 1,000.00 218,959.80
Facilities and Administrative Cost Recovery 1,731,878.24
Investment Income 691,925.38
Other Revenue: Check Cashing Fees 17.50 Cash Adj Over/Short 17.11 Miscellaneous Income (284.61) Commissions/Royal-Vending 20,605.08 Returned Check Charges 3,161.62 Restricted Enrollment Fees 235,963.27 259,479.97
Total General Educational Fund $ 184,701,816.06
9 Schedule 2 STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2018
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Instruction: College of Business Administration: Accounting $ 2,379,861.07 23,025.41 - 2,402,886.48 Economics 1,445,163.20 20,924.26 - 1,466,087.46 Finance 1,315,783.31 11,565.39 - 1,327,348.70 Management 3,282,858.14 32,031.43 - 3,314,889.57 Management Business Teaching 32,877.44 - - 32,877.44 Marketing 1,382,483.59 13,135.15 - 1,395,618.74 College of Social and Behavioral Sciences: Military Science 61,750.15 8,530.14 - 70,280.29 Geography 1,215,243.40 18,499.80 - 1,233,743.20 History 2,259,118.18 35,450.58 12,807.00 2,307,375.76 School of Applied Human Sciences 1,756,153.37 42,633.00 - 1,798,786.37 Political Science 1,303,998.46 27,070.89 - 1,331,069.35 Psychology 1,725,177.13 33,403.13 8,648.39 1,767,228.65 Social Work 1,359,827.78 23,967.07 - 1,383,794.85 Sociology, Anthropology & Criminology 1,984,240.45 39,400.00 - 2,023,640.45 College of Education: Curriculum & Instruction 2,508,907.34 42,794.08 - 2,551,701.42 Educ Ldrship and Post Secondary Educ 596,704.06 58,177.93 - 654,881.99 Educational Psychology & Foundations 1,712,802.07 20,663.97 - 1,733,466.04 Kinesiology, Allied Health & Human Services 4,758,845.07 80,632.80 (68.40) 4,839,409.47 Special Education 1,251,248.98 26,348.90 - 1,277,597.88 Teaching 3,134,701.22 194,525.26 - 3,329,226.48 International Student Teaching 108,376.92 36,951.20 - 145,328.12 College of Humanities, Arts, and Sciences: Art 1,923,872.31 64,155.99 - 1,988,028.30 Communication Studies 3,122,065.95 58,116.46 - 3,180,182.41 Forensics Support - 5,080.23 - 5,080.23 Communication Sciences & Disorders 1,787,528.28 20,119.21 - 1,807,647.49 Comm Sciences & Disorders-Faculty Start-Up - 11,879.19 - 11,879.19 Language & Literature 4,506,633.92 76,453.42 5,823.00 4,588,910.34 Language & Literature North American Review 82,098.99 - - 82,098.99 School of Music 4,733,611.69 90,751.04 - 4,824,362.73 Philosophy & World Religion 1,239,121.09 19,380.86 - 1,258,501.95 Department of Theatre 1,325,592.89 16,799.00 6,700.00 1,349,091.89 Biology 3,236,555.02 87,431.39 29,194.63 3,353,181.04 Biology-Summer Undergrad Research - 3,000.00 - 3,000.00 Chemistry & Biochemistry 1,835,645.61 61,652.07 18,083.46 1,915,381.14 Chemistry & Bio-Summer Undergrad Research - 3,000.00 - 3,000.00 Computer Science 1,088,516.33 16,188.02 - 1,104,704.35 Computer Science-Faculty Start-Up 879.00 19,683.04 - 20,562.04 Earth Science 1,068,151.19 22,754.70 - 1,090,905.89 Technology 2,098,066.32 55,287.75 - 2,153,354.07 ITD-Technology Transfer for MCC 41,396.57 - - 41,396.57 Industrial Tech-Program Enhancement 112,757.61 57,027.08 1,375.00 171,159.69 Mathematics 2,699,510.63 48,295.43 - 2,747,806.06 Mathematics-Faculty Start-Up - 9,503.29 - 9,503.29 Physics 1,009,140.64 31,712.00 - 1,040,852.64 Physics-Summer Undergrad Research - 2,000.00 - 2,000.00 Science Education 229,008.38 6,400.71 - 235,409.09 Summer Session 675,192.25 - - 675,192.25 Women's & Gender Studies 57,076.93 14,675.47 - 71,752.40 Educational Opportunity Program 224,235.09 86,165.11 6,000.00 316,400.20 Center for Urban Education 169,723.24 68,232.52 - 237,955.76 ITS-Network Services Voice and Data - 366,197.00 - 366,197.00 Study Abroad Center 349,983.91 58.04 - 350,041.95 Grad Assist Dept Support 1,473,675.70 6,737.97 - 1,480,413.67 ITS-Client Services 7,733.63 320.57 - 8,054.20 ITS-Educational Tech 201,059.40 6,337.56 - 207,396.96 ITS-Network Services 10,546.78 1,235.84 - 11,782.62 Compensated Absences 14,670.58 - - 14,670.58
Total Instruction 70,900,171.26 2,126,361.35 88,563.08 73,115,095.69
10 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2018
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Academic Support: Faculty Senate - 10,504.64 - 10,504.64 STEM Initiatives 120,939.33 13,493.62 - 134,432.95 Educator Preparation 357,621.88 10,186.57 - 367,808.45 Ctr for Excellence in Teaching and Learning 82,228.51 16,551.80 - 98,780.31 Academic Advising 614,246.63 20,964.97 - 635,211.60 Academic Learning Center 795,027.50 23,307.75 - 818,335.25 Center for Educational Transformation 172,970.26 3,134.25 - 176,104.51 Undergraduate Studies 271,009.64 104,058.34 - 375,067.98 Undergraduate Studies-Community Engagement 82,349.97 28,368.40 - 110,718.37 Honors Program 221,563.96 14,627.73 - 236,191.69 ITS-Network Services Voice and Data - 77,066.00 - 77,066.00 Library 4,145,539.12 2,297,185.04 148,092.63 6,590,816.79 Library-Museum 252,207.30 37,962.80 - 290,170.10 International Programs 188,978.07 32,757.01 - 221,735.08 International Students and Scholars Office 223,220.42 31,471.66 - 254,692.08 College of Business Administration 1,297,325.34 289,038.15 - 1,586,363.49 CBA-Information Technology Support 13,437.91 29,506.52 - 42,944.43 CBA-Student Professional Development 273,107.39 95,266.75 - 368,374.14 CBA-Faculty Professional Development - (6,628.04) - (6,628.04) CBA-Diversity Initiatives - 1,599.64 - 1,599.64 CBA-Marketing Projects - 124,158.29 - 124,158.29 CBA-Support Services 415,918.08 - - 415,918.08 Finance 125,302.00 - - 125,302.00 College of Education 916,259.51 58,905.60 - 975,165.11 COE-Teacher Education 45,876.57 14,926.70 - 60,803.27 COE-Ed.D Program - 980.20 - 980.20 COE-Contingency Fund - 86,142.18 23,510.00 109,652.18 Early Developmental Educ Ctr 195,344.03 1,750.00 - 197,094.03 COE-Student Advising 400,963.49 14,082.21 - 415,045.70 Instructional Resources & Technology Svcs 279,178.38 11,398.30 - 290,576.68 Child Development Center 365,739.39 60,384.54 - 426,123.93 College of Humanities, Arts, & Sciences 917,759.62 301,441.27 87,649.78 1,306,850.67 Statistical Consulting Center 37,827.12 - - 37,827.12 Ctr for Energy & Enviro Educ 242,670.96 6,636.38 - 249,307.34 College of Social & Behavioral Sciences 1,074,276.72 252,858.81 - 1,327,135.53 CSBS-Experiential Learning - 2,198.16 - 2,198.16 CSBS-Contingency Fund - 27,543.45 - 27,543.45 Graduate College 452,134.36 30,335.07 - 482,469.43 Graduate College Recruiting/Counseling/Advising Svcs - 687.75 - 687.75 Graduate College Special Projects - 12,995.78 17,251.10 30,246.88 ITS-Client Services 352,278.08 14,556.70 - 366,834.78 ITS-Educational Tech 709,089.51 22,485.30 - 731,574.81 ITS-Info Systems 395,341.03 175,247.48 - 570,588.51 ITS-Network Services 394,231.07 46,193.49 - 440,424.56 Compensated Absences (48,160.39) - (48,160.39)
Total Academic Support 16,383,802.76 4,396,331.26 276,503.51 21,056,637.53
Research: ITS-Network Services Voice and Data - 262.80 - 262.80 Recycling & Reuse Technology Transfer Ctr 110,975.43 48,909.27 - 159,884.70 Support of CSBR 117,821.87 42,164.19 - 159,986.06 Faculty Research Grants 211,603.12 - - 211,603.12 ITS-Client Services 4,640.17 192.32 - 4,832.49 ITS-Educational Tech 45,340.23 1,467.74 - 46,807.97 ITS-Info Systems 17,545.49 7,769.99 - 25,315.48 Compensated Absences (28,291.61) - - (28,291.61)
Total Research 479,634.70 100,766.31 - 580,401.01
11 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2018
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Public Service: College Hill Partnership - - - - Regional STEM Hubs 25,967.46 2,073.07 - 28,040.53 ITS-Network Services Voice and Data - 2,097.00 - 2,097.00 IMSEP-Math & Science Education Institute 428,047.93 45,039.78 - 473,087.71 IMSEP-Math & Science Teacher Recruitment - 15,718.73 - 15,718.73 IMSEP-Teacher Real World Internships - 261,981.86 - 261,981.86 IMSEP-Project Lead the Way - 19,107.59 - 19,107.59 IMSEP-Regional STEM Hubs - 422,105.27 - 422,105.27 IMSEP-Monitoring - 222,144.88 - 222,144.88 IMSEP-Math and Science Collaborative - 2,945,339.57 - 2,945,339.57 IMSEP-IT Academy - 469,572.70 - 469,572.70 IMSEP-STEM Schools/Classrooms - 377,186.43 - 377,186.43 IMSEP-Public Awareness - 116,871.52 - 116,871.52 Business & Community Services 28,272.77 8,239.23 - 36,512.00 Business Growth and Innovation 573,835.49 184,245.71 - 758,081.20 Institute for Decision Making 240,946.35 2,927.65 - 243,874.00 Strategic Marketing Services 123,757.23 1,293.77 - 125,051.00 Arts and Culture 45,903.80 263,376.92 - 309,280.72 Iowa Academy of Science 1,473.30 63,540.74 - 65,014.04 Metal Casting Center 54,145.76 3,307.24 - 57,453.00 Tallgrass Prairie Center 135,714.87 12,292.45 23,276.47 171,283.79 ITS-Client Services 21,092.68 874.34 - 21,967.02 ITS-Educational Tech 113,759.48 3,595.24 - 117,354.72 ITS-Info Systems 9,629.08 4,264.22 - 13,893.30 Compensated Absences (29,826.26) - - (29,826.26)
Total Public Service 1,772,719.94 5,447,195.91 23,276.47 7,243,192.32
Scholarships & Fellowships: Academic Learning Center - 2,237.50 - 2,237.50 International Student Award/OIP - 27,875.00 - 27,875.00 CBA Education Enhancement - 39,037.50 - 39,037.50 CBA Supplemental Grant - 157,081.25 - 157,081.25 CBA Supplemental Scholarship - 120,736.00 - 120,736.00 Kinesiology, Allied Health & Human Services - 25,475.00 - 25,475.00 Biology-Summer Undergrad Research - 18,000.00 - 18,000.00 Chemistry & Biochemistry-Summer Undergrad Res - 18,000.00 - 18,000.00 Computer Science-Summer Undergrad Research - 4,500.00 - 4,500.00 Earth Science-Summer Undergrad Research - 9,000.00 - 9,000.00 Mathematics-Summer Undergrad Research - 5,250.00 - 5,250.00 Physics-Summer Undergrad Research - 17,384.00 - 17,384.00 Recycling and Reuse Technology - 10,500.00 - 10,500.00 Graduate College Scholarships - 1,002,437.50 - 1,002,437.50 Graduate College Awards - 3,000.00 - 3,000.00 Federal Work Study Matching 157,227.70 - - 157,227.70 Tuition Assistance Grant - 2,619,222.00 - 2,619,222.00 Out of State Legacy Scholar Award - 52,500.00 - 52,500.00 Student Aid Scholarships - 8,493,125.38 - 8,493,125.38 SAA Outstanding Service Scholarships - 10,000.00 - 10,000.00 Admissions International Scholarships - 126,810.25 - 126,810.25 Admissions Transfer Awards - 639,925.00 - 639,925.00 International Outbound Award - 38,788.00 - 38,788.00 Recruitment Differential - 246,595.00 - 246,595.00 Misc Departmental Scholarships - 196,746.39 - 196,746.39 Federal Grant Over-Awards - 1,545.89 - 1,545.89 IMAGES Minority Scholarships - 398,098.75 - 398,098.75
Total Scholarships & Fellowships 157,227.70 14,283,870.41 - 14,441,098.11
12 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2018
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Student Services: ITS-Network Services Voice and Data - 33,182.00 - 33,182.00 Campus Violence Prevention Initiative 5,120.01 5,512.98 - 10,632.99 Student Recruiting 12,379.28 2,991.40 - 15,370.68 Support of CIRUNA - 4,605.78 - 4,605.78 Competition Team - 5,901.33 - 5,901.33 Center for Violence Prevention - 2,039.00 - 2,039.00 Student Services Strategic Initiatives 76,237.83 78,915.16 - 155,152.99 Community College Relations - 1.84 - 1.84 Dean of Students 271,065.74 27,733.13 - 298,798.87 Enrollment Management 338,877.21 18,423.70 - 357,300.91 Center for Multicultural Education 300,246.58 14,182.64 - 314,429.22 CME-Programming - 19,041.65 - 19,041.65 Admissions Office 2,008,949.33 30,957.30 - 2,039,906.63 Transfer Student Recruitment - 35,504.21 - 35,504.21 High School Recruitment - 148,115.15 - 148,115.15 General Student Recruiting - 32,858.52 - 32,858.52 Des Moines Initiative - 10,154.06 - 10,154.06 Out-of-State Recruitment - 132,439.10 - 132,439.10 International Student Recruitment - 72,798.13 - 72,798.13 Campus Visitation - 127,302.39 - 127,302.39 Student Ambassadors - 10,108.81 - 10,108.81 Staff Development - 26,315.92 - 26,315.92 Post Secondary Textbooks - 3,111.26 - 3,111.26 Middle School Recruitment - 6,198.76 - 6,198.76 Counselor & Transfer Advisor Outreach - 13,231.67 - 13,231.67 Multicultural Recruitment - 18,143.20 - 18,143.20 International Student Promoters - 3,801.19 - 3,801.19 Ethnic Student Promoters - 4,285.50 - 4,285.50 Career Services 509,227.33 99.74 - 509,327.07 Financial Aid 904,523.51 59,617.07 - 964,140.58 Health Education 148,769.56 28,638.39 - 177,407.95 Disability Services 170,248.15 73,406.94 - 243,655.09 Registrar 1,084,939.26 15,054.55 - 1,099,993.81 Auditorium Operations Support 5,119.74 2,029.12 - 7,148.86 ITS-Client Services 161,383.16 6,628.46 - 168,011.62 ITS-Educational Tech 86,704.14 2,832.31 - 89,536.45 ITS-Info Systems 1,355,897.66 600,626.92 - 1,956,524.58 ITS-Network Services 101,657.38 11,911.88 - 113,569.26 Compensated Absences (23,329.53) - - (23,329.53)
Total Student Services 7,518,016.34 1,688,701.16 - 9,206,717.50
Operation & Maintenance of Plant: ITS-Network Services Voice and Data - 56,876.00 - 56,876.00 Property Rental - 822,420.96 - 822,420.96 Facilities Planning Interdepartmental - 244,577.05 68,000.00 312,577.05 Physical Plant Administration 1,372,301.34 1,610,238.37 844,609.26 3,827,148.97 Campus Crossroads Project - 312.17 - 312.17 Operations & Maintenance 40,858.79 2,933,100.71 - 2,973,959.50 Utilities & Power Plant 2,650,561.66 698,743.05 - 3,349,304.71 Utilities & Power Plant-Other Utilities Related - 715,812.88 - 715,812.88 Building Services 128,821.52 4,054,964.12 - 4,183,785.64 Grounds Services 25,994.77 1,393,623.56 - 1,419,618.33 Transportation Services 10,157.11 165,183.76 - 175,340.87 ITS-Client Services 83,840.26 3,414.15 - 87,254.41 ITS-Info Systems 173,254.95 76,725.42 - 249,980.37 ITS-Network Services 1,834.11 214.92 - 2,049.03 Compensated Absences (2,240.20) - - (2,240.20)
Total Operation & Maintenance of Plant 4,485,384.31 12,776,207.12 912,609.26 18,174,200.69
13 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2018
Salaries Supplies Capital and Wages and Services Additions Totals General Educational Fund Institutional Support: President's Office 799,286.24 41,849.74 - 841,135.98 Diversity Initiatives - 47,870.14 - 47,870.14 University Presidential Improvements - 24.95 - 24.95 Institutional Strategic Initiatives - 15,004.11 - 15,004.11 University Counsel 353,495.04 4,245.64 - 357,740.68 Compliance & Equity Management 331,399.25 7,427.32 - 338,826.57 Compliance & Equity Management-Title IX - 5,162.23 - 5,162.23 Compliance & Equity Management-University Training - 58,695.16 - 58,695.16 Internal Audit 200,427.96 5,773.01 - 206,200.97 Spec Asst to Pres/Board & Govt Relations 356,460.09 35,872.00 - 392,332.09 Academic Affairs 1,127,061.09 275,811.57 - 1,402,872.66 Academic Affairs-Contingency Funds 7,319.50 33,622.09 - 40,941.59 Institutional Research and Effectiveness 356,169.09 35,091.45 - 391,260.54 Research and Sponsored Programs 789,176.26 44,552.13 - 833,728.39 ITS-Administration 440,765.04 131,686.61 - 572,451.65 ITS-Central Software - 72,832.52 - 72,832.52 ITS-Finance and Operations - 91,621.28 - 91,621.28 ITS-Client Services 755,824.83 31,192.70 - 787,017.53 ITS-Educational Tech 229,421.25 7,315.44 - 236,736.69 ITS-Info Systems 1,463,595.85 314,297.54 797,289.84 2,575,183.23 ITS-Network Services 407,719.37 47,775.17 - 455,494.54 ITS-Voice and Data - 112,641.00 - 112,641.00 IT Information Security 340,141.44 70,939.21 - 411,080.65 CBA-Education Delivery Infrastructure - 9,966.00 - 9,966.00 College of Business Administration-Development 99,863.40 13,660.18 - 113,523.58 College of Education Development 41,059.55 7,394.36 - 48,453.91 College of HFA Development 47,411.88 9,760.94 - 57,172.82 College of Natural Science Development 64,089.60 9,955.57 - 74,045.17 College of SBS Development 47,527.32 5,240.32 - 52,767.64 Student Affairs 406,999.82 15,015.28 - 422,015.10 Student Affairs-Information Tech 134,648.86 - - 134,648.86 Finance and Operations 600,262.33 27,872.06 - 628,134.39 Board of Regents Support - 570,095.69 - 570,095.69 Lakeside Laboratory Support - 127,409.00 - 127,409.00 Merit Step/Salary Increases 1,081,813.00 - - 1,081,813.00 Finance and Operations-Special Projects - 150,895.30 10,400.00 161,295.30 Institutional Expense 4,781.95 841,119.98 - 845,901.93 Office of Sustainability 138,121.55 26,460.47 - 164,582.02 Environmental Health & Safety 395,645.66 38,835.60 - 434,481.26 Administrative Overhead Credits - (1,853,601.43) - (1,853,601.43) Treasury 116,317.10 3,284.90 - 119,602.00 Budget Office 262,285.98 - - 262,285.98 Business Operations 1,714,659.57 147,790.61 - 1,862,450.18 Procurement Services 266,356.95 4,671.21 - 271,028.16 Human Resource Services 1,471,818.03 (4,717.85) - 1,467,100.18 Applicant Tracking System - 485.65 - 485.65 Employment Checks - 20,547.07 - 20,547.07 Recruitment - (641.75) - (641.75) Professional & Scientific Council - 216.45 - 216.45 Labor Relations 58.93 13,636.66 - 13,695.59 Facilities Planning 953,698.56 135,805.06 - 1,089,503.62 Public Safety 1,938,527.53 68,262.60 60,939.47 2,067,729.60 Emergency Management - 62,602.62 - 62,602.62 University Advancement 568,245.60 4,640.47 - 572,886.07 Development/Foundation 986,856.46 - - 986,856.46 Alumni Relations 285,845.28 6,343.76 - 292,189.04 Northern Iowa Today - 37,816.50 - 37,816.50 Office of University Relations 1,009,052.11 57,952.55 - 1,067,004.66 Office of University Relations-Marketing Projects - 113,351.32 - 113,351.32 University Branding - 874,182.42 - 874,182.42 Mail Center 551,599.09 31,202.72 - 582,801.81 Compensated Absences (56,021.27) - - (56,021.27)
Total Institutional Support 21,089,787.14 3,068,815.30 868,629.31 25,027,231.75
Total General Educational Fund 122,786,744.15 43,888,248.82 2,169,581.63 168,844,574.60
14 Schedule 2 (continued) STATEMENT OF CURRENT FUNDS EXPENDITURES For the Year Ended June 30, 2018
Salaries Supplies Capital and Wages and Services Additions Totals
Other Funds Unrestricted (Schedule 3) 23,471,540.34 38,986,383.29 426,775.61 62,884,699.24
Current Restricted Funds (Schedule 4) 7,989,955.34 26,510,966.83 604,012.89 35,104,935.06
Auxiliary Enterprises: Residence System (Schedule 7) 15,429,383.16 10,618,308.57 18,425.67 26,066,117.40 Intercollegiate Athletics (Schedule 8) 6,621,382.83 8,015,401.34 19,295.00 14,656,079.17 J.W. Maucker Union (Schedule 9) 896,763.91 337,828.78 - 1,234,592.69 Field House (Schedule 10) 943,078.58 2,162,662.93 - 3,105,741.51 Gallagher-Bluedorn Performing Arts Ctr (Schedule 11) 1,109,249.73 2,227,711.79 - 3,336,961.52 Wellness & Recreation Services (Schedule 12) 1,291,353.91 520,321.40 22,491.14 1,834,166.45 Student Health System (Schedule 13) 2,944,497.32 780,827.55 - 3,725,324.87 Bookstore (Schedule 14) 456,945.03 770,961.30 - 1,227,906.33 Miscellaneous Auxiliary Enterprises (Schedule 15) 1,660,997.30 1,741,580.91 41,013.00 3,443,591.21
Total Auxiliary Enterprises 31,353,651.77 27,175,604.57 101,224.81 58,630,481.15
Total Current Fund Expenditures $ 185,601,891.60 136,561,203.51 3,301,594.94 325,464,690.05
15 Schedule 3 STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
President: Administrative Athletic Activities $ - 14,933.67 20,009.48 5,075.81 - Athletic Auction 842.22 63,207.22 50,747.63 (12,300.00) 1,001.81 Basketball, Men-Special Projects 451.26 47,776.07 21,568.60 (25,337.00) 1,321.73 Basketball, Women-Special Projects 41.71 10,588.41 9,189.14 (1,400.00) 40.98 Cheerleading-Special Projects 2,111.44 31,310.69 28,909.49 1,052.20 5,564.84 Dance Team-Special Projects 2,041.74 58,905.94 47,790.05 282.65 13,440.28 Football-Special Projects 3,746.75 21,735.59 12,421.54 - 13,060.80 G&C Alloc-Exec Asst To President 3,009.24 - - - 3,009.24 G&C Alloc-President's Office 41,995.41 - - 1,619.42 43,614.83 Golf, Men-Special Projects 7,087.87 16,346.50 4,164.60 (19,220.00) 49.77 Golf, Women-Special Projects 149.78 8,296.50 3,682.85 (4,705.00) 58.43 Immigration Service - 28,179.75 35,213.96 - (7,034.21) NCAA Academic Enhancement 520,000.00 (50,000.00) 17,940.70 (450,000.00) 2,059.30 NCAA Student Assistance Fund - 19,404.50 19,404.50 - - Panther Mascot 3,002.46 5,831.94 3,378.61 - 5,455.79 Print Services 7.35 - 7.35 - - Publications Design Service - 25.00 - - 25.00 Soccer Women's-Spec Proj 1.14 10,807.20 5,730.56 (5,000.00) 77.78 Softball, Women-Special Projects 37,894.46 43,011.85 45,457.96 (35,120.00) 328.35 Swimming Women's-Spec Projects 1,119.78 5,691.00 5,108.09 (1,700.00) 2.69 Tennis, Women-Special Projects 86.27 2,020.00 215.78 (1,890.00) 0.49 Track, Men-Special Projects 833.48 5,983.72 8,200.72 1,387.01 3.49 Track, Women-Special Projects 2,340.66 3,578.48 6,450.56 532.94 1.52 UNI Golf Outing 586.58 39,385.15 40,690.13 - (718.40) University Community Building (419.80) 50,000.00 40,283.07 - 9,297.13 Volleyball, Women-Special Projects 3,683.77 42,734.24 31,514.34 2,018.38 16,922.05 Wrestling-Special Projects 1,109.63 10,035.00 2,447.79 (8,695.00) 1.84
Total President 631,723.20 489,788.42 460,527.50 (553,398.59) 107,585.53
Academic Affairs: 4-Country Capstone 24,751.47 - - - 24,751.47 2018 Roadside Conference - 200.00 32.20 - 167.80 Access to Fruit & Vegetable - 238.15 234.00 - 4.15 African-American Read-In Conference 4.50 - - (4.50) - AmeriCorps 15.11 - - - 15.11 AmeriCorps Miscellaneous Revenue 18,078.24 40,912.29 35,911.68 - 23,078.85 Applied Technology-Operating Account 5,970.87 - 5,970.87 - - Art Computer Lab Supplies 16,306.87 8,873.13 9,695.35 - 15,484.65 Art-Public Service Projects 651.08 66,656.27 41,790.35 - 25,517.00 Athletic Training Assistanceship 26,897.90 31,309.90 63,740.45 - (5,532.65) Beginning Reading Conference 23,512.15 - 1,620.86 - 21,891.29 Biology Lab/Course Fee 679.39 51,786.69 51,698.91 - 767.17 Biology/Phychology Research Abroad 13,494.65 30,430.00 31,217.00 (1,128.33) 11,579.32 Biology Special Projects 4,596.00 80.00 (2,154.09) - 6,830.09 Buy Local Initiative Posters/Promotional 9,406.09 3,620.00 4,682.86 0.70 8,343.93 C&I Other Income Account 2.18 - - - 2.18 Camp Adv Fixed Price Contract Residual (19,648.75) - (1,970.80) (144,601.39) (162,279.34) Camp Adventure-Tuition and Fees 45,630.43 1,611,243.09 1,455,195.11 (117,203.77) 84,474.64 Capstone in Costa Rica 1,814.00 47,196.00 44,490.16 21,446.98 25,966.82 Capstone in France 20,028.83 45,232.00 42,285.85 (1,725.41) 21,249.57 Capstone in Greece 36,166.21 77,763.00 63,644.84 (6,265.72) 44,018.65 Capstone in London/Paris 6,107.90 51,300.00 46,857.20 15,676.88 26,227.58 Capstone in Southern Italy 33,195.07 64,520.00 58,915.59 (3,470.47) 35,329.01 Capstone in Technology Abroad 44,898.55 117,006.00 111,580.15 (5,450.50) 44,873.90 CBA Photocopy Svc 99,284.89 32,314.76 67,977.28 (33,850.67) 29,771.70 CBA Special Projects 225,241.58 2,102.51 84,384.61 149,729.59 292,689.07 CEEE Miscellaneous Revenue 1,287.59 4,106.80 5,255.84 - 138.55 CEEE Photocopy 7,439.96 - 1,718.22 - 5,721.74 CEEE Small Fixed Price Proj-Salterberg 2,016.24 - 375.69 - 1,640.55 CEEE Special Projects - 20,313.00 4,842.85 - 15,470.15 CEEE-Alternate To Pesticides Posters 915.61 847.00 32.51 - 1,730.10
16 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Ctr Economic Education-General 8,807.39 - - - 8,807.39 Center for Holocaust & Genecide Educ 2,150.00 - - - 2,150.00 Center for Teaching & Learning Math 14,831.78 1,399.15 13,732.54 19,864.75 22,363.14 Center for Violence Prevention Incentive 3,603.26 8,173.92 9,264.07 - 2,513.11 CET Fee for Service 27,204.14 15,000.00 - - 42,204.14 Chemistry Lab/Course Fee 36,683.77 14,191.91 25,651.97 - 25,223.71 Chemistry Workshops 4,589.66 10.00 518.17 - 4,081.49 CHFA Outreach 138,500.89 - 133.25 58,906.26 197,273.90 Child Care Center 71,638.81 282,920.96 223,834.67 - 130,725.10 Child Development Center Playground Fd 1,203.46 - - - 1,203.46 China Camp 130,718.26 9,513.00 102,740.34 - 37,490.92 Clinic Monitoring and Equipment 32,457.12 - 320.90 - 32,136.22 Clinical Speech Services 69,945.01 64,191.01 54,270.95 (4,000.00) 75,865.07 CNS Outreach 539,181.90 - - 107,392.53 646,574.43 College of Education Outreach 1,007,049.81 - 70,250.54 492,677.79 1,429,477.06 College of SBS Outreach 83,008.26 - - 29,804.46 112,812.72 Communication Studies Royalties 328.67 - - - 328.67 Communication Studies-Special Projects 10,487.91 - - - 10,487.91 Community Clinic 1,805.64 - - - 1,805.64 Comm College to Univ Transition Guides 1.55 - - (1.55) - Community Music School Summer Camps 9,643.17 3,500.00 5,876.34 (7,266.83) - Community Recreation Tourism Services 10,585.28 2,369.00 - - 12,954.28 Computer Fee Revenues 2,523,375.78 3,162,224.75 2,746,856.70 (249,400.00) 2,689,343.83 Computer Fee-Library Operations 600.00 - - (600.00) - Computer Science for High School Tchrs 6,348.75 - 485.49 800.00 6,663.26 Concert Chorale Tour - 112.50 214.43 - (101.93) Constructivist Teach Wkshps & Materials 5,505.68 - - (5,505.68) - Contracts Residual/Math 31,791.51 - 12,301.28 - 19,490.23 CRM Project - - 267,247.38 1,749,436.00 1,482,188.62 Creativity and Culture Capstone Abroad - 32,868.00 30,293.96 23,946.67 26,520.71 Cross-Cultural Capstone Abroad 11,538.64 - - - 11,538.64 CSBR-General Fixed Price Contracts 599,319.51 - 71,573.26 23,923.09 551,669.34 CSBS Student Conference 1,002.10 - - - 1,002.10 CSR-Special Projects 11.61 - - (11.61) - Culture & Intensive English Program 8,882.60 274,950.53 546,605.32 77,660.00 (185,112.19) Curriculum and Instruction Camps 203.91 437.00 - (640.91) - CVS Events 23,981.30 210,244.71 185,562.80 (47,368.21) 1,295.00 CVS Lifelong University 1,969.66 12,435.00 3,007.13 (2,730.00) 8,667.53 Dance Program 1,361.12 200.00 - - 1,561.12 Dept Marketing Alumni Magazine 542.72 - - - 542.72 Digital Signage 13,790.26 5,305.00 7,284.25 - 11,811.01 EAGER: (Match) (114.50) - - 114.50 - Early Education Outreach Recharge Ctr - 728,785.58 641,415.31 5,505.68 92,875.95 Earth Science Lab/Course Fee 1,230.11 27,561.25 22,694.83 - 6,096.53 Earth Science Photocopy Service 4,404.04 - - - 4,404.04 Ecological Restoration Publication 74.71 - - - 74.71 Electrical/Electronic Workshops - 10,975.00 9,230.75 - 1,744.25 ELCPE Off Campus Programs 43.71 - 43.71 - - Energy Education Resources 23,935.51 2,919.75 23,161.84 5,320.10 9,013.52 Environment & Technology Abroad 39,818.55 313.19 54.71 - 40,077.03 Environmental Programs Vehicle Acct 5,120.50 - - - 5,120.50 EOP/SCS Special Projects 18,308.67 (132.00) 5,527.93 7,200.00 19,848.74 Exchange Students 312,022.00 100,695.49 34,235.55 - 378,481.94 Extension Classes 4,640,782.00 8,655,932.77 5,414,274.09 (4,979,404.33) 2,903,036.35 External Field Experiences 203,506.38 9,769.60 72,381.70 - 140,894.28 Eye Tracker 2,302.48 - 2,357.50 - (55.02) Fixed Price Contr Residual/Biology 760.27 - 577.98 - 182.29 Fixed Price Contr Residual/CEEE 10,405.04 - 8,611.27 - 1,793.77 Fixed Price Contr Res/Chem&Biochem 12,597.78 - - - 12,597.78 Fixed Price Residual-Child Develop Ctr 5,000.00 - - - 5,000.00 Fixed Price Res/Ctr Tchg & Lng Math 67,962.24 - 16,603.12 2,553.60 53,912.72 Fixed Price Contr Residual/Comm Sciences & Disorders 1,153.58 - - - 1,153.58
17 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Fixed Price Contr Resid/Curric & Inst 3.00 - - - 3.00 Fixed Price Contr Residual/Earth Science (1,223.35) - 791.50 4,560.42 2,545.57 Fixed Price Contr Residual/IWRC 58,391.03 - 9,428.71 - 48,962.32 Fixed Price Contr Residual/Physics 1,298.00 - - - 1,298.00 Fixed Price Contr Res/Playground Safety - - 13,765.00 164,028.53 150,263.53 Fixed Price Contr Resid/Metal Cast Ctr 2,093.26 - - 6,983.49 9,076.75 Fixed Price Contr Resid/Museums 1,077.06 - - - 1,077.06 Fixed Price Contr Res/Regent's Center 6,049.08 - 10,191.45 4,768.68 626.31 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 - - - 2,194.29 Fixed Price Contract Residual-KAHHS 6,006.47 - - - 6,006.47 Forensics 4,573.92 - 150.00 - 4,423.92 Fresh Produce Market 629.57 3,441.41 4,111.26 - (40.28) Friends of the UNI Museums 1,926.67 872.00 1,574.26 - 1,224.41 G&C Alloc-Academic Affairs 53,612.53 - - 8,466.99 62,079.52 G&C Alloc-Academic Learning Center 6,977.30 - - 1,179.73 8,157.03 G&C Alloc University Honors Program 813.44 - - 1,157.53 1,970.97 G&C Alloc-B Zan 2,505.88 - 1,230.00 1,294.13 2,570.01 G&C Alloc-Biology 7,301.93 - - 520.38 7,822.31 G&C Alloc-Ctr for Energy & Environ Educ 5,573.68 - 3,274.93 2,349.84 4,648.59 G&C Alloc-Ctr for Soc & Behav Res 30,773.52 - 6,103.58 3,679.77 28,349.71 G&C Alloc-Chemistry 12,836.13 - 12,427.44 1,849.29 2,257.98 G&C Alloc-CHFA 6,834.46 - - 63.56 6,898.02 G&C Alloc-CNS 93,933.07 - - 21,473.76 115,406.83 G&C Alloc-Col of Bus Administration 37,417.54 - - 2,267.44 39,684.98 G&C Alloc-College of Education 63,769.11 - - 23,701.61 87,470.72 G&C Alloc-College of Social/Behav Sci 34,518.49 - - 6,243.63 40,762.12 G&C Alloc-Comm Sciences & Disorders 2,286.01 - - 5.23 2,291.24 G&C Alloc-Computer Science - - - 3,377.22 3,377.22 G&C Alloc-Continuing Education 1,882.44 - - - 1,882.44 G&C Alloc-Ctr for Teach & Learn Math 12,699.36 - - 58.28 12,757.64 G&C Alloc-Curric & Instr 12,484.31 - - 1,851.57 14,335.88 G&C Alloc-D Tidwell 1,519.54 - - - 1,519.54 G&C Alloc-Design, F, CS - - - 309.87 309.87 G&C Alloc-Earth Science 1,435.73 - 710.74 - 724.99 G&C Alloc-Economics 2,146.28 - - - 2,146.28 G&C Alloc-Educ Opportunity Prog 22,045.63 - 5,160.65 13,261.34 30,146.32 G&C Alloc-Educ Psych & Foundations 832.78 - 91.27 - 741.51 G&C Alloc-English Lang & Lit 313.22 - - 175.00 488.22 G&C Alloc-External Services 16,459.71 - 550.00 10,035.02 25,944.73 G&C Alloc-Finance 893.39 - - - 893.39 G&C Alloc-GBPAC 132.62 - - - 132.62 G&C Alloc-Geography 13,510.54 - 1,333.43 2,586.46 14,763.57 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 28,583.36 - 763.89 19,953.12 47,772.59 G&C Alloc-ITS Training Svcs 1,352.44 - - - 1,352.44 G&C Alloc-L Wilson 837.28 - - - 837.28 G&C Alloc-Management 309.99 - - - 309.99 G&C Alloc-Marketing 28.23 - - - 28.23 G&C Alloc-Mathematics 21,072.49 - 2,469.97 522.06 19,124.58 G&C Alloc-Museum 1,087.47 - - - 1,087.47 G&C Alloc-Phil & World Religion 43.36 - - - 43.36 G&C Alloc-Physics 9,072.20 - - (1,678.90) 7,393.30 G&C Alloc-Political Science 218.85 - - - 218.85 G&C Alloc-Regents Center 1,171.18 - - 1,914.70 3,085.88 G&C Alloc-Science Education 4,365.46 - 1,929.54 - 2,435.92 G&C Alloc-Social Work 3,168.23 - - - 3,168.23 G&C Alloc-Sociology & Anthropology 672.99 - - 349.96 1,022.95
18 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): G&C Alloc-Special Education 3,024.25 - - (146.62) 2,877.63 G&C Alloc-Teaching 8,805.71 - - - 8,805.71 G&C Alloc-Technology 12,900.76 - - 8,101.66 21,002.42 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 3,689.97 - 500.00 - 3,189.97 G&C Incentive Funds-A Conrad 173.46 - - 175.77 349.23 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 1,123.09 G&C Incentive Funds-A Gordon 5,500.63 - - (168.22) 5,332.41 G&C Incentive Funds-A Hunzelman 866.16 - - - 866.16 G&C Incentive Funds-A Klostermann 45.36 - - - 45.36 G&C Incentive Funds-A Petersen 891.73 - 181.49 (293.24) 417.00 G&C Incentive Funds-A Petrov 13,968.05 - 4,886.39 3,713.02 12,794.68 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 - - - 2,186.53 G&C Incentive Funds-A Wen - - - 382.62 382.62 G&C Incentive Funds-A Wolter 5,537.46 - 5,005.74 3,991.38 4,523.10 G&C Incentive Funds-B Liang 2,667.74 - - - 2,667.74 G&C Incentive Funds-B VanMeeteren 945.01 - - 3,829.40 4,774.41 G&C Incentive Funds-C Angel 396.60 - - 124.43 521.03 G&C Incentive Funds-C Chancey 119.39 - - - 119.39 G&C Incentive Funds-C DeSoto 177.18 - - - 177.18 G&C Incentive Funds-C Edginton 29,270.26 - 6,527.21 42,305.36 65,048.41 G&C Incentive Funds-C Finken - - 355.00 521.80 166.80 G&C Incentive Funds-C Heinzel 133.05 - - - 133.05 G&C Incentive Funds-C Kleiwer 1,329.89 - - - 1,329.89 G&C Incentive Funds-C Lampe - - - 3,313.44 3,313.44 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 67.36 - - 540.28 607.64 G&C Incentive Funds-C Weeks 358.58 - - 87.75 446.33 G&C Incentive Funds-D Atwood-Blaine - - - 1,193.17 1,193.17 G&C Incentive Funds-D Beenken 4,031.84 - - 477.23 4,509.07 G&C Incentive Funds-D Cornish 4,147.32 - - 280.72 4,428.04 G&C Incentive Funds-D Del Carlo 974.52 - 538.08 - 436.44 G&C Incentive Funds-D Gallagher 8.01 - - - 8.01 G&C Incentive Funds-D Hayek 5,022.98 - 595.00 - 4,427.98 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 4,156.96 - - 1,044.12 5,201.08 G&C Incentive Funds-D Nickey 2,429.76 - - 2,614.73 5,044.49 G&C Incentive Funds-D Raschke 204.72 - - - 204.72 G&C Incentive Funds-D Smith 1,342.14 - 1,342.14 - - G&C Incentive Funds-D Williams 1,323.85 - 1,323.85 - - G&C Incentive Funds-E Brown 90.91 - - - 90.91 G&C Incentive Funds-E Edmister 1,407.53 - - 10.46 1,417.99 G&C Incentive Funds-E Heiden 160.06 - - 429.56 589.62 G&C Incentive Funds-F Kohler 1,125.91 - - - 1,125.91 G&C Incentive Funds-G Houseal 2,133.35 - - 469.25 2,602.60 G&C Incentive Funds-G Jean-Marie 265.23 - - 272.79 538.02 G&C Incentive Funds-G Thiel 19,473.27 - - 5,088.37 24,561.64 G&C Incentive Funds-H Heisterkamp - - - 384.72 384.72 G&C Incentive Funds-H Olsen 33,165.86 - - (2,399.13) 30,766.73 G&C Incentive Funds-Herring 91.34 - - - 91.34 G&C Inc Funds-IA Math & Sci Edu Part 12,983.02 - 5,129.07 (470.32) 7,383.63 G&C Incentive Funds-IWRC 21,876.70 - 4,838.24 8,899.48 25,937.94 G&C Incentive Funds-J B Schafer - - - 2,966.46 2,966.46 G&C Incentive Funds-J Beneke 10,480.60 - - 2,858.53 13,339.13
19 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): G&C Incentive Funds-J Bilyeu-Holmes 265.12 - - - 265.12 G&C Incentive Funds-J DeGroote 3,481.57 - 224.38 1,459.88 4,717.07 G&C Incentive Funds-J Demastes 1,883.51 - - (114.50) 1,769.01 G&C Incentive Funds-J Elbert 2,536.60 - 2,310.43 1,888.64 2,114.81 G&C Incentive Funds-J Garrett 2,693.55 - 352.52 - 2,341.03 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 28.58 - - 174.99 203.57 G&C Incentive Funds-J Hoelscher 6,395.98 - 2,004.63 2,593.40 6,984.75 G&C Incentive Funds-J Huegerich 74.98 - - 186.50 261.48 G&C Incentive Funds-J Mccullagh 13.49 - - (544.13) (530.64) G&C Incentive Funds-J Milambiling 34.79 - - - 34.79 G&C Incentive Funds-J Nie 648.96 - 35.27 - 613.69 G&C Incentive Funds-J Sebree 966.74 - - 583.98 1,550.72 G&C Incentive Funds-J Stone 1,819.99 - - - 1,819.99 G&C Incentive Funds-J Tamplin 1,439.98 - - - 1,439.98 G&C Incentive Funds-J Weld (655.84) - (1,173.18) (924.66) (407.32) G&C Incentive Funds-J Wittrock 948.24 - 1,222.48 870.70 596.46 G&C Incentive Funds-J Yates 179.02 - 179.02 - - G&C Incentive Funds-JD Cryer 4,192.65 - - - 4,192.65 G&C Incentive Funds-K Elgersma 1,243.10 - 184.00 260.20 1,319.30 G&C Incentive Funds-K Enshayan 1,999.41 - 184.15 - 1,815.26 G&C Incentive Funds-K Finn 91.35 - - - 91.35 G&C Incentive Funds-K Nemec 7,548.25 - - 11,728.51 19,276.76 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 2,419.32 - - 587.21 3,006.53 G&C Incentive Funds-L Bowen 112.85 - - - 112.85 G&C Incentive Funds-L Escalada 765.12 - 733.00 - 32.12 G&C Incentive Funds-L Jackson 13,520.05 - 305.00 2,094.12 15,309.17 G&C Incentive Funds-L Strauss 1,007.59 - - - 1,007.59 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 Grey 372.12 - - (190.49) 181.63 G&C Incentive Funds-M Iqbal 2,286.03 - - - 2,286.03 G&C Incentive Funds-M Kuhn - - 1,193.14 1,193.17 0.03 G&C Incentive Funds-M Losch 97,158.37 - 10,917.29 6,036.62 92,277.70 G&C Incentive Funds-M Seavey - - 27.20 192.90 165.70 G&C Incentive Funds-M Yehieli 2,697.91 - - - 2,697.91 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 10,290.03 - 4,887.71 2,359.46 7,761.78 G&C Incentive Funds-N Watts 3,507.98 - 898.90 2,315.04 4,924.12 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 - - - 240.50 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 2,018.08 - 1,676.80 - 341.28 G&C Incentive Funds-R He 5,512.74 - 1,768.38 (3,357.80) 386.56 G&C Incentive Funds-R Kauten 2,600.35 - 2,600.35 - - G&C Incentive Funds-R Klein 9,927.67 - 10,060.59 8,352.22 8,219.30 G&C Incentive Funds-R M Chin 3,800.10 - 1,256.80 1,138.20 3,681.50 G&C Incentive Funds-R O'Shields 107.73 - 107.73 - - G&C Incentive Funds-R Smith 3,026.52 - - - 3,026.52 G&C Incentive Funds-R Sugumaran 597.40 - 856.60 - (259.20) G&C Incentive Funds-S Dobie 380.11 - 31.67 - 348.44 G&C Incentive Funds-S Giese - - - 6,418.23 6,418.23 G&C Incentive Funds-S Montgomery 42.00 - - - 42.00
20 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): G&C Incentive Funds-S Salterberg 686.14 - - - 686.14 G&C Incentive Funds-T Hunt 21,987.16 - 1,868.91 - 20,118.25 G&C Incentive Funds-T Kidd 4,285.38 - - - 4,285.38 G&C Incentive Funds-T Strauss 13.54 - - - 13.54 G&C Incentive Funds-TPC 12,037.60 - 2,428.02 9,828.89 19,438.47 G&C Incentive Funds-V Oleson 6,001.94 - 1,608.80 116.55 4,509.69 G&C Incentive Funds-W Fleming - - - 259.93 259.93 G&C Incentive Funds-W Harwood 660.46 - - - 660.46 G&C Incentive Funds-W Johnson 5,212.93 - - 2,828.39 8,041.32 Geographic All of IA Special Proj 4,248.14 - - - 4,248.14 Geography Special Projects 145.68 - - - 145.68 Geology Field Trip 4,603.06 - 790.83 2,470.00 6,282.23 GeoTREE Center 18,444.62 136,623.00 104,349.54 - 50,718.08 GIVF-Technology Transfer Project 42.78 - - - 42.78 Global Initiatives 52,928.00 63,960.30 85,276.96 - 31,611.34 Global Skills Abroad 27,550.65 65,824.00 65,028.02 (7,616.13) 20,730.50 Graduate College Contingency 3,467.45 - - - 3,467.45 Heartland Economic Dvl Course 35,719.39 80,552.00 62,014.03 - 54,257.36 KAHHS Hall of Excellence 186.26 100.00 5.13 - 281.13 KAHHS Special Projects 6,427.91 120.00 - - 6,547.91 IA Stock Market Game 550.35 - - - 550.35 IATTO Forum (270.41) - - 270.41 - iExplore STEM Festival 1.97 - - (1.97) - Indiv Studies/Guided Ind Study 1,111,578.86 587,513.75 507,037.13 (100,000.00) 1,092,055.48 Innovation Incubator 46,734.30 1,648.00 578.48 - 47,803.82 Institute for Decision Making 269,512.33 125,063.96 115,328.84 52.46 279,299.91 Institute for Educational Leadership 26,438.25 12,827.15 3,204.16 - 36,061.24 Instrument Rental/Repair 3,730.42 8,200.00 1,605.24 - 10,325.18 Intercollegiate Academics 65,737.90 143,928.00 121,946.80 - 87,719.10 International Insurance/Photos 28,756.81 - 1,771.48 - 26,985.33 International Programs Housing 7,163.71 - 3,890.32 - 3,273.39 International Services Programming 8,796.63 14,099.23 16,043.17 - 6,852.69 Iowa Public Radio Clearing Account - - 325,553.00 325,553.00 - Iowa Teaching Standards DVD 2,868.32 - 660.14 - 2,208.18 Iowa Waste Reduction Center 227,238.42 738,003.27 728,084.03 (18,065.80) 219,091.86 Iowa Writing Project 24,082.39 190.00 16,163.77 8,250.00 16,358.62 IRTS Library Fines 613.83 325.00 - - 938.83 IT Materials Testing Consultation 10,014.43 - - - 10,014.43 IT Materials Testing-S Giese 3,103.53 5,382.45 2,478.34 - 6,007.64 IT Non GEF Staff 243.21 - 281,155.44 282,817.15 1,904.92 ITILP Process Fee (IA Teacher Intern Lic) 7,134.90 1,450.00 435.41 - 8,149.49 ITS Enter Data Protect Recharge Ctr 119,371.83 110,828.79 167,806.45 (15,000.00) 47,394.17 ITS Production Svcs-Multi-Media Fund 18,694.19 309.75 1,199.12 - 17,804.82 ITS Virtual Servers Recharge Ctr 106,256.29 126,428.33 183,668.39 - 49,016.23 ITS-Audio/Visual Production 14,209.17 - - (14,209.17) - ITS-MM Svcs-Production House 52,217.50 80,928.01 104,951.68 14,209.17 42,403.00 IWRC Income 376,534.10 440,129.98 444,784.70 48,237.01 420,116.39 Jacobson Ctr for Comprehensive Literacy 54,908.33 43,819.70 10,273.78 27,392.76 115,847.01 Journal of Religion and Education 266.07 - - - 266.07 JPEC Apps Lab 911.95 - 934.75 - (22.80) JPEC Okoboji Summer Institute 12.60 - - - 12.60 Kindergym 13,576.93 4,567.50 1,843.87 - 16,300.56 Languages & Literature Lab/Course Fee 235.00 (10.00) 225.00 - - Learning Center Photocopy Svc 20,387.60 - 17,584.96 - 2,802.64 Library Fines 29,235.93 9,592.87 31,565.76 - 7,263.04 Literature/Writing in Ireland 14,846.51 - - - 14,846.51 MacLin Inst for Psychological Sci (MIPS) 151.91 - 151.91 - - Manufacturing Workshops 1,438.37 - - - 1,438.37 Marching Band 4,590.76 11,908.39 108.29 - 16,390.86 Marching Band CD Account 461.08 - 342.68 - 118.40 Marching Band Tour 207.10 2,712.00 100.69 - 2,818.41 Materials Testing Consult-Tech 252,298.83 333,586.21 269,643.94 (100,000.00) 216,241.10
21 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): Math MA Program 1,768.13 - 126.38 271.42 1,913.17 Mathematics Copier & Fax Services 17,185.63 3,953.50 4,263.52 - 16,875.61 MBA Programs 307,744.82 69,567.77 245,706.05 314,621.11 446,227.65 Meskwaki Settlement Summer Camp 3,113.16 4,750.00 10,235.40 2,372.24 - Midwest Food Recovery Summit 8,779.73 21,373.16 26,462.56 20,000.00 23,690.33 Midwest Instr & Computing Symposium 1,710.61 - 1,056.38 - 654.23 Modern Languages-Special Projects 27.75 - - - 27.75 Music 58.82 - - - 58.82 Music PAC Facility Rental (0.92) - 20,924.99 28,000.00 7,074.09 Northern Iowa Symphony Orchestra - 670.00 - - 670.00 New Iowans Income Acct 2,504.13 - 2,469.38 - 34.75 New Programs Support 92,398.65 - 5,390.14 (40,911.68) 46,096.83 Northern Festival of Bands 5,385.22 15,543.00 13,104.51 - 7,823.71 Northern Iowa Food & Farm Partnership 1,294.97 3,134.00 2,908.78 - 1,520.19 Operational Support-Math 1,814.79 - 790.87 - 1,023.92 Oral Interpretation 7,434.43 - (108.22) - 7,542.65 Orchestra Tours 7.65 - - - 7.65 OSFE-Instructional Materials 45,801.45 - 45,639.86 - 161.59 Panther Educational Products (62,395.95) 495,785.00 252,639.38 (70,188.69) 110,560.98 Panther Plot 784.83 - 587.01 - 197.82 Phil & World Religion-Special Proj 229.50 - - - 229.50 Physical Education Conference 1,479.22 - - - 1,479.22 Physics Lab/Course Fee 134.45 5,961.97 5,975.20 - 121.22 Physics R&D Discretionary Fund 200.00 - - - 200.00 Physics Summer Camp 1.80 - 1.80 - - Playground Resource Events Account 349,403.71 188,118.14 114,959.66 - 422,562.19 Prairie Medicinal Plants 432.30 - - - 432.30 Prairie on Farms Seed 3,284.97 11,492.40 (8,685.51) - 23,462.88 PRISMS Project 2,244.95 295.00 - - 2,539.95 Psychological Assessment Clinic 7,621.23 7,650.00 3,345.82 - 11,925.41 Reading Recovery Program 69,636.68 109,204.71 1,808.49 9,675.60 186,708.50 Real Estate Education Program 5,687.70 - - - 5,687.70 Regents Hispanic Institute 5,416.81 - - - 5,416.81 Regents Program in Austria 5,646.74 - - - 5,646.74 Regional Business Ctr Special Projects 134,172.29 50,149.50 74,315.79 - 110,006.00 Regional STEM Network Hub (Match) 764.71 - 49,396.59 50,000.00 1,368.12 Research & Sponsored Prgms Inc Fund 301,208.01 - 109,092.00 191,911.97 384,027.98 Roadside Conference - 6,795.00 6,795.00 - - RRTTC-Materials Testing Service 28,690.27 762.50 - - 29,452.77 RSP Events and Training 212.23 3,500.00 3,712.23 - - SBDC Program Income-ISU Subcontract 2,903.37 - - - 2,903.37 SBDC-MyEntre.net Membership 6,354.20 - - - 6,354.20 SBS Special Projects 40,924.91 - 5,984.32 - 34,940.59 Sch Applied Human Sci-Special Projects 1,205.57 15,245.00 14,867.40 - 1,583.17 Sch of Applied Human Sciences Camps 3.57 - - (3.57) - Sch of Appl Human Sci Lab/Course Fee 2,205.70 2,170.00 3,543.69 3.57 835.58 Schl of Music Jazz CD 24.10 1,480.99 1,637.26 - (132.17) School of Music Camps 2.21 - - - 2.21 School of Music Community School (180.64) 164,185.88 142,528.04 7,266.83 28,744.03 Sci Educ Resource Ctr Collaborative 7,898.36 20,400.00 6,614.79 - 21,683.57 Scottish Rite Preschool Clinic 91,785.31 47,635.68 53,591.24 - 85,829.75 Semester at NMMU, South Africa 10,791.18 41,892.84 41,836.64 (3,488.00) 7,359.38 Semester In Auckland 4,185.01 - - - 4,185.01 Semester in Greece 26,158.27 72,663.92 61,775.48 (6,511.59) 30,535.12 Semester in Hull 6,442.39 - - - 6,442.39 Social Sciences Capstone Abroad 32,966.42 36,141.00 35,010.12 (1,016.63) 33,080.67 Social Work Special Projects 5,553.15 16,544.66 11,480.26 - 10,617.55 Social Work/Counseling Abroad 24,279.40 - - - 24,279.40 Socio-Economic Reality in Nicaragua 11,185.90 35,316.00 28,496.36 (2,465.33) 15,540.21 Spanish Studies Abroad 50,903.66 41,760.00 38,031.46 (3,101.79) 51,530.41 Specialty Clinic 1,315.07 - 723.00 - 592.07 Spotlight Concert Series 27,039.40 15,641.32 19,454.47 - 23,226.25
22 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Academic Affairs (continued): State Buy Fresh Buy Local 535.83 - - - 535.83 Statistical Consulting 5,681.09 875.00 - - 6,556.09 STEM Events 11,275.90 53,335.81 57,180.41 (3,996.48) 3,434.82 Strategic Initiative 3,547,605.56 - 59,646.56 (845,436.00) 2,642,523.00 Strategic Marketing Svcs Revenue Acct 211,807.63 165,555.40 142,044.58 (40,959.60) 194,358.85 Student Computer Fee Special Allocations 58,948.91 - 37,290.04 - 21,658.87 Strategic Outreach Initiatives/Recruitment 858,500.00 - 296,910.73 850,000.00 1,411,589.27 Student Outreach-Math 271.42 - - (271.42) - Student Teaching Fee Acct 109,405.76 187,500.00 192,553.31 - 104,352.45 Study Abroad Contingency Fund 115,395.82 - 2,084.03 13,751.29 127,063.08 Study Abroad Fees/Operations 268,978.80 135,746.44 75,595.99 (101,000.00) 228,129.25 Study Abroad in Berlin 6,788.36 23,004.00 21,914.89 (669.83) 7,207.64 Study Abroad in Tanzania 5,358.89 - - - 5,358.89 Study Abroad Merit Award 76,844.96 - 47,067.52 50,000.00 79,777.44 Study Abroad Recruitment Fairs 4,415.24 190.00 34,102.89 50,000.00 20,502.35 Study Abroad Tuition and Fees 193,398.26 178,756.60 212,099.13 (40,000.41) 120,055.32 Summer in Akita, Japan 12,452.58 1,514.24 775.58 - 13,191.24 Summer Language Camps 880.21 - - - 880.21 Summer/Semester in Chile (CISP) 22,038.85 - - - 22,038.85 Summer/Semester in Costa Rica, Veritas 12,839.27 5,781.01 5,689.78 - 12,930.50 Supplemental Applied Music Fees 8,163.94 71,827.56 17,676.90 15,756.52 78,071.12 Sustainability Capstone Abroad 11,593.80 - - - 11,593.80 Suzuki Violin Lessons 16,714.47 223,392.15 221,030.23 - 19,076.39 Tallcorn Activities 3,620.08 7,200.00 7,390.29 - 3,429.79 Teacher Education Background Checks 18,559.12 225.00 1,705.17 - 17,078.95 TECH Lab/Course Fee 45.67 13,325.00 10,098.08 - 3,272.59 Technology Coordinators' Camp 14,512.91 - 3,802.26 - 10,710.65 Technology Special Projects 274.48 - - - 274.48 Technology Transfer 330.23 - - - 330.23 Telecom Oper & Maint Fund 400,200.00 1,275,531.76 1,317,734.67 359,463.12 717,460.21 Theatre Lab/Course Fee 1,567.82 4,065.00 5,314.60 - 318.22 Ticketing Operations 2,994.07 342,718.96 341,776.53 - 3,936.50 Tiny House Resources Recharge Center - - 2,448.76 - (2,448.76) TPC Seed 53,838.66 7,943.32 18,648.65 - 43,133.33 UN Flag Account 514.90 - - - 514.90 UN Additive Manufacturing Techworks 165,594.45 806,416.75 730,551.50 101,673.60 343,133.30 UNI Extended Semester In Spain 70,526.44 85,116.57 83,246.94 - 72,396.07 UNI Fall Mathematics Conference 4,748.47 - - - 4,748.47 UNI Reading Clinic-C & I 5,659.59 3,395.00 2,131.35 - 6,923.24 UNI STEM Outreach Programs (1,895.61) 16,605.00 9,963.06 - 4,746.33 UNI-Student Athletic Trainers Org 13,247.65 665.00 400.78 - 13,511.87 Unrestricted Gift Fund 718.08 - 521.37 - 196.71 Voice Clinic 28,048.34 751.67 98.40 - 28,701.61 Workforce Development Center 4,296.94 800.00 1,244.33 - 3,852.61
Total Academic Affairs 23,679,630.63 24,221,862.89 22,113,066.12 (998,313.58) 24,790,113.82
Student Affairs: Acceptance Fee Forfeiture - 9,870.00 13,602.25 3,732.25 - CAB-Entertainment 7,553.21 - - (7,553.21) - CAB-Speakers 11,078.45 - - (11,078.45) - Campus Activities Board 10,581.50 206,004.00 250,598.07 25,642.41 (8,370.16) Campus Violence Prev Spec Proj 420.01 - - - 420.01 CME Projects 10,183.37 1,965.84 1,075.00 - 11,074.21 Ctr for Multicultural Ed-Stu Fee Alloc 20,036.62 80,473.00 61,858.34 - 38,651.28 Dean of Students Sanctions - 7,250.00 - - 7,250.00 Family Weekend 1,020.82 6,503.00 6,713.29 - 810.53 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 - S O'Connell - - - 2,705.54 2,705.54 G&C Incentive Fund - Counseling Center - - - 1,352.77 1,352.77 G&C Incentive Funds-T Hogan 5,914.76 - - 1,376.08 7,290.84
23 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
Student Affairs (continued): Gender & Sexuality Center Student Fee - 4,800.00 3,994.03 - 805.97 Homecoming 83.25 - - (83.25) - International Career Services 478,611.15 551,648.62 466,347.76 (43,537.08) 520,374.93 Military & Veteran Student Svcs Conf 1,224.01 1,100.00 2,482.72 - (158.71) NISG Allocations - 183,195.55 130,690.33 (51,738.58) 766.64 NISG Contingency 98,159.65 (11,411.00) 74,793.96 60,453.42 72,408.11 NISG Diversity Matters - - 5,034.71 5,034.71 - NISG Operations 12,449.16 126,791.45 119,213.00 (13,749.55) 6,278.06 NISG Shuttle Bus 8,599.76 164,826.00 129,578.44 - 43,847.32 Panther Productions 6,927.50 - - (6,927.50) - Radio Station KULT-FM 645.48 - - - 645.48 Resident Assistant Conference 10,236.82 41,940.00 35,984.48 - 16,192.34 Service & Leadership Programs 7,247.88 17,760.00 25,038.09 - (30.21) Student Activity Fee Clearing 10,474.90 1,060.15 - - 11,535.05 Stu Svcs Fee Clearing 42,868.17 9,122.40 2,239.16 - 49,751.41 Student Fee Contingency (544.44) 19,392.12 - - 18,847.68 Student Information Systems Repl Init 6,510.54 - 6,510.54 - - Student Involvement Center 1,365.59 3,202.92 2,946.76 - 1,621.75 Student Org Speakers Fund - - 178.77 - (178.77) Tibetan Scholarship 1,046.34 - 1,067.00 20.66 (0.00) Veteran Services Student Activities Fee - 5,376.00 4,327.03 - 1,048.97 Weekend SafeRide 13,547.72 44,818.00 38,931.10 - 19,434.62
Total Student Affairs 773,996.67 1,475,688.05 1,383,204.83 (34,349.78) 832,130.11
Finance and Operations: Finance and Operations Services 70,728.15 12,000.00 12,792.79 - 69,935.36 Finance and Operations Special Projects 81,835.09 27,037.43 17,650.00 - 91,222.52 Building Services 624,767.57 4,208,644.08 4,184,689.90 - 648,721.75 Business Operations Services 536,174.41 262,704.01 225,861.18 - 573,017.24 Campus Supply Operations 261,372.83 576,271.88 592,904.61 - 244,740.10 Employee Wellness (24,638.22) 149,007.00 120,012.80 - 4,355.98 Facilities Planning Services 391,812.75 256,412.95 447,575.58 - 200,650.12 Facilities Planning-Technology/Consulting 421,820.11 - 34,334.86 - 387,485.25 G&C Alloc-Admin & Financial Svcs 132.62 - - - 132.62 Grounds Services 209,546.97 1,666,572.27 1,544,851.18 - 331,268.06 Operations and Maintenance 478,997.90 3,625,063.08 3,652,507.79 - 451,553.19 Fuel Oil Stores (10,914.15) - - - (10,914.15) Green Fund - 9,600.00 8,625.97 - 974.03 PCI Allocation 412,624.63 123,248.89 213,708.88 - 322,164.64 Procurement Services Income 53,412.67 79,761.11 7,431.64 - 125,742.14 Energy Conservation Management (14,150.00) - 597,366.72 611,516.72 - Postal Stores 28,564.86 729.46 29,851.05 - (556.73) Refuse Service (3,825.83) 291,607.89 270,885.42 (19,459.44) (2,562.80) Sustainability Special Projects 8,261.00 1,270.00 - - 9,531.00 Transportation 120,576.56 405,172.26 488,162.66 - 37,586.16 Utility Enterprise - - 186,287.75 - (186,287.75) Vehicle Fuel Stores 3,799.06 168,134.48 155,222.39 - 16,711.15 Vehicle Pool (8,165.85) 492,517.08 159,850.44 (30,794.97) 293,705.82
Total Finance and Operations 3,642,733.13 12,355,753.87 12,950,573.61 561,262.31 3,609,175.70
General Institutional: Salaries and Wages Payable (100,501.83) - 14,793.93 - (115,295.76) Compensated Absences Payable (1,563,575.00) - 73,098.32 - (1,636,673.32) TTII Allocation (0.01) 570,343.32 - (570,343.32) (0.01) Dental Plan II 328,097.72 1,516,258.89 1,327,505.65 - 516,850.96 Employee Training Grants 0.52 177,324.00 163,932.30 - 13,392.22 Fringe Admin/Flex/Immigration 5,313.30 85,792.00 69,744.00 - 21,361.30 Other Post Employment Benefits (21,149,356.05) - 2,008,101.95 - (23,157,458.00) Pension Liability (10,166,017.00) - 1,288,385.00 - (11,454,402.00) Payroll Clearing (1,845,412.86) - (1,684,395.36) - (161,017.50)
24 Schedule 3 (continued) STATEMENT OF CHANGES IN NET POSITION OTHER FUNDS UNRESTRICTED For the Year Ended June 30, 2018
Total Net Position Total Net Position July 1 Restated Revenues Expenditures Net Transfers June 30
General Institutional (continued): Self Insurance-Blue Advantage 938,301.81 10,435,396.36 7,201,188.44 52,487.00 4,224,996.73 Self Insurance-Dental Insurance 13,891.19 79,558.90 71,129.15 - 22,320.94 Self Insurance-Health Insurance (158,378.88) 59,678.95 (253,278.37) (164,020.53) (9,442.09) Student Financials Clearing (56,952.26) 19,827.31 - - (37,124.95) Treasurer's Temporary Investment Activity 0.96 236,322.84 132,026.30 (106,828.14) (2,530.64) TTII Alloc Variance-ABRF 10,444.74 - - (10,444.74) - Unemployment Claims Reserve 8,470.17 - 1,266.62 - 7,203.55 UNI PPO Plan 615,384.52 15,158,538.45 15,555,364.79 111,533.53 330,091.71 Worker's Comp Claims Reserve (119,840.58) - 8,464.46 - (128,305.04)
Total General Institutional (33,240,129.54) 28,339,041.02 25,977,327.18 (687,616.20) (31,566,031.90)
Total Other Funds Unrestricted $ (4,512,045.91) 66,882,134.25 62,884,699.24 (1,712,415.84) (2,227,026.74)
Instruction $ 10,964,815.82 (8,526,652.40) (4,765,050.06) Research 728,785.58 (727,196.97) 24,037.59 Public Service 7,853,815.50 (7,780,933.10) 1,027,912.43 Academic Support 3,654,776.16 (3,905,200.42) 1,075,876.24 Student Services 996,012.77 (1,096,752.00) (450,000.00) Institutional Support 32,778,476.73 (30,351,963.06) 1,374,807.96 Operations & Maintenance 9,905,451.69 (10,221,782.05) - Auxiliary Enterprises - (274,219.24) - Total Other Funds Unrestricted $ 66,882,134.25 (62,884,699.24) (1,712,415.84)
25 Schedule 4 STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2018 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
TTII Allocation $ - (74,202.18) - - 74,202.18 - Prepaid Summer Scholarships 206,579.69 - (36,217.46) - - 242,797.15 Academic Affairs: Iowa FRC Scale-Up-4/18 - 50,256.00 48,416.43 1,868.31 - (28.74) NASA Stem Training-5/18 - 7,403.72 7,403.72 - - - Regional STEM Hub 6/18 - 569,278.58 542,170.22 27,108.36 - - Regional STEM Mgmt FY'17-5/17 - 696.74 661.73 35.01 - - Stem Travel & Moon Project-5/18 - 4,898.18 4,898.18 - - - UNI REAP-STEM Apprentice Prg-8/18 - 1,183.83 1,183.83 - - - Biology: EAGER-7/18 - 5,325.21 4,046.14 1,279.07 - - Ecosystem at Great Lakes-7/20 - 12,953.81 9,681.47 3,272.34 - - Restoration of Invasive Phragmites-9/18 - 29,403.35 21,975.60 7,364.51 - 63.24 RSP Capacity Grants - 6,157.57 6,157.57 - - - STEM Training Grant Augmentation-3/17 2,000.00 (2,000.00) - - - - Turtle Conservation-6/19 - 28,116.22 26,033.54 2,339.44 - (256.76) Broadcasting Services: KUNI Radio Comm Svc'16-'18-9/18 - 183,762.00 183,762.00 - - - Business and Community Services: GBGI Outreach, Skilled Worker Funds-6/18 - 47,246.65 47,246.65 - - - GBGI Outreach, Skilled Worker Funds-6/19 - 107,376.98 107,376.98 - - - Regional Development, Skill Wrker Fds-6/18 - 2,617.58 2,617.58 - - - Regional Development, Skill Wrker Fds-6/19 - 135,052.51 135,052.51 - - - Regional Development,Skill Wrker Fds-6/17 - 0.35 - - - 0.35 Tech Trans/Bus Incub, Skill Wrker Fds-6/18 - 181,069.70 181,069.70 - - - Tech Trans/Bus Incub, Skill Wrker Fds-6/19 - 276,428.84 276,428.84 - - - Tech Trans/Bus Incub,Skill Wrker Fds-6/17 - 2,893.40 2,892.42 - - 0.98 Business Growth and Innovation: Online Zoom Training-3/18 - - 1,109.83 0.45 - (1,110.28) USDA RBDG-9/19 - 22,737.52 20,670.47 2,067.05 - - Camp Adventure Youth Services: Camp Adventure (17-18)-8/18 - 3,264,957.88 2,930,845.04 334,112.84 - - Camp Adventure PY 2017-8/17 - 852,622.35 1,051,889.76 37,515.22 236,755.16 (27.47) Career Services: Recruiting Fair Shuttle-3/18 - 13,210.00 13,210.00 - - - Center for Energy and Environmental Education: Access to Fruit & Veg-1/19 - 8,587.46 8,587.46 - - - AmeriCorps Planning Grant-8/17 - (1.72) (1.72) - - - Develop Operation AmeriCorps Yr 2-9/17 - 6,222.89 4,650.89 1,572.00 - - Enhance Local Food Econ in BH Co-6/19 - 4,740.01 4,740.01 - - - Green IA AmeriCorp-Fed-9/18 - 326,914.19 316,900.15 11,092.79 - (1,078.75) Green IA AmeriCorp-Fed-PY'17-11/17 - 60,561.12 58,740.11 1,821.02 - (0.01) Green IA AmeriCorp-State-9/18 - 56,674.59 56,674.59 - - - Green IA AmeriCorp-State-PY'17-11/17 - 20,416.82 20,416.46 - - 0.36 Help Students Protect Enviro-2/18 - 7,765.24 7,059.31 705.93 - - Institutional Food Distribution-12/17 - 15,346.64 15,346.64 - - - Iowa Nutrition Network-9/18 3,249.94 6,000.00 8,118.54 686.78 - 444.62 Local Food System-Region 9-6/19 - 15,542.04 14,390.77 1,151.27 - - Northern IA Farm Crawl Tours-10/17 - 720.53 720.53 - - - Peer Mentorship-1/18 - 1,000.00 925.30 74.00 (0.70) - Supplemental weatherization prgm-8/18 - 92,977.81 80,753.32 14,612.96 - (2,388.47) Sustainable Schools AmeriCorp-10/18 - 257,308.58 249,426.70 7,881.88 - - Sustainable Schools ISU-9/18 - 16,714.80 16,714.80 - - - Weatherization Prgm-8/19 2,208.40 35,455.00 31,160.48 6,231.90 - 271.02 Center for Social and Behavioral Research: Behavioral Risk Factor (BRFSS)-12/18 - 104,066.40 143,416.89 11,473.35 - (50,823.84) Behavioral Risk Factor (BRFSS) '17-12/17 - 165,088.47 152,449.21 12,228.75 (410.51) - Chickasaw Coalition Eval-9/18 - 3,658.11 3,387.14 270.97 - - Chickasaw Coalition Eval-PY'17-9/17 - 4,065.12 3,764.00 301.12 - - Clear Creek Watershed Study-10/17 - 39,698.07 36,413.99 2,926.39 - 357.69 Comm Adolescent Preg Prevent (CAPP)-6/18 - 72,181.00 66,941.99 5,347.00 - (107.99) Eval of Phenomic Prediction in Plants-8/20 - 52,030.73 38,886.94 13,143.79 - - IA Barriers to Prenatal Care-9/19 - 62,220.83 57,611.88 4,608.95 - - 26 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2018 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Center for Social and Behavioral Research (continued): IA Gambling Treatment Eval-6/18 - 150,968.65 139,785.79 11,182.86 - - IA STEM Ed Eval (I-SEE)-4/17 - (3,792.41) (0.01) (3,792.40) - - Improving Survey Quality in Qatar-8/19 - 20,942.86 17,452.38 3,490.48 - - Landscape Conservation Coop Support-6/17 (459.24) 800.00 - 166.00 (174.76) - Literacy Tool Data Collect-6/18 - 28,812.00 26,911.18 2,134.00 - (233.18) Lyons Creek Watershed Proj-6/17 (613.66) - (620.16) - (6.50) - STEM Council Monitoring 6/19 - 85,738.01 85,738.01 - - - Stem Pro-7/21 - 23,653.61 21,503.28 2,150.33 - - STEM Teachers in Eastern IA-6/21 - 54,627.53 40,827.75 13,799.78 - - Tobacco Use Prevention /Control-6/19 - 155,019.60 143,536.67 11,482.93 - - Tobacco Use Prevention/Control-6/17 (1,055.47) (810.20) (1,865.47) (0.20) - - Youth Needs Assessment-5/17 - 25,184.84 - 1,865.13 (23,319.71) - Center for Teaching & Learning Mathematics: Making Sense of Math-Mascoutah-7/21 - 162,023.98 162,023.98 - - - Making Sense Online-ND-8/17 13,200.87 - 7,771.06 2,876.21 (2,553.60) - SPED Math Prof Dev-6/17 (3,210.49) (11.51) (3,221.22) (0.78) - - W'loo Schools/CTLM Contract-5/19 - 11,986.29 8,161.54 760.00 - 3,064.75 Center for Violence Prevention: Gender Violence Prevention-1/18 - 13,875.87 13,276.83 599.04 - - Gender Violence Prevention-1/19 - 14,269.25 13,589.76 343.84 - 335.65 CHAS-Humanities and Fine Arts: David Sands Wright Scholarships 18,784.53 9,849.00 5,000.00 - - 23,633.53 Chemistry and Biochemistry: Localized Drug Delivery-6/19 - 81,098.25 41,816.48 16,478.08 - 22,803.69 NASA Space Grant Scholar-5/18 - 7,823.15 7,823.15 - - - RUI: Diruthenium Catalysts-5/20 - 63,696.39 48,027.61 19,977.00 - (4,308.22) Spectroscopic Characterization-11/18 - - 360.00 126.36 - (486.36) STEM Training Grant Augmentation-3/17 11,821.32 (11,821.32) - - - - The BETA Project-3/17 (13,821.32) 13,821.32 - - - - The Beta Project-6/18 - 13,990.10 13,990.10 - - - Tital aerosol formulation-7/18 - 19,238.53 14,378.57 4,859.96 - - Child Development Center: CACFP- Child Dev. Center-9/18 - 9,531.82 9,531.82 - - - CACFP-Child Develpment Ctr-9/17 6,613.54 9,446.16 16,059.70 - - - CDC Early & Regular Head Start-7/17 - 5,338.19 11,471.88 (6,133.69) - - CDC Early & Regular Head Start-7/18 - 51,316.74 28,159.60 2,252.77 - 20,904.37 College of Education: C.A. & Katherine S. Bemler Scholarship 12,101.86 4,655.16 - - - 16,757.02 Develop Equity Responsive Climate-6/18 - 9,991.98 7,395.99 2,598.00 - (2.01) Kindergarten Primary Awards 1,745.48 403.56 - - - 2,149.04 College of Humanities, Arts, and Sciences: Waste Reduction Support-6/19 - 18,729.85 18,729.85 - - - College of Social and Behavioral Sciences: DHS Service Training 6/18 - 43,656.15 43,656.15 - - - DHS Service Training FY'17-6/17 - 15,795.14 14,536.24 1,258.90 - - Computer Science Omic Data Integration-6/18 - 29,350.73 21,725.19 7,625.54 - - Partnership for CS Teacher Prep-4/20 - 65,024.40 48,130.57 16,893.83 - - Continuing Educ and Special Programs: Multi-Occupational Endorse-6/18 - 93,000.00 93,000.00 - - - Counseling Center: Build Capacity-Culture of Care-9/19 - 70,680.92 52,825.80 17,855.12 - - Culture and Intensive English Program: Language Culture Sustain-8/19 - 16,551.95 16,551.95 - - - Curriculum and Instruction: (RISE): with Head Start Partners-9/19 - 37,837.88 28,279.43 9,558.45 - - ASSIST Approach-9/18 - 130,570.88 118,700.80 13,246.65 - (1,376.57) UNI & CVCS Prof. Dev-3/19 - 3,000.00 2,000.00 - - 1,000.00
27 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2018 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Early Developmental Education Center: Integrative STEM & Literacy-5/17 9,471.13 - - 3,379.45 (6,091.68) - Language Development Training-12/16 (1,323.00) - - - 1,323.00 - Ramps & Pathways Scale-Up-4/18 - 810,886.00 779,702.00 31,776.00 - (592.00) Regent Center Contracts - 16,210.00 13,171.20 1,774.07 - 1,264.73 Earth and Environmental Sciences: Assess & Mitig Poll in Kathmandu Val-8/17 - 5,341.06 4,382.34 958.72 - - Lake Michigan Ozone Study-8/17 - 5,349.23 (346.12) 1,134.93 (4,560.42) - Educational Opportunity Program: Classic Upward Bound Program-8/18 - 442,916.65 416,601.34 26,315.31 - - Educational Opportunity Center-8/19 - 479,859.99 444,361.47 38,420.68 - (2,922.16) Educational Talent Search-W'loo-8-19 - 513,832.26 475,829.12 41,718.64 - (3,715.50) EOP Summer Food Service Prgm-7/18 2,377.37 9,168.52 11,545.89 - - - Educational Psychology and Foundations: Social Emotional Screening-7/17 - 2,373.06 2,197.04 176.02 - - Finance: Real Estate Educ Prog-Appro - 2,405.60 2,405.60 - - - Financial Aid: Anna M. Nielsen Scholarship 719.78 468.40 750.00 - - 438.18 Collegiate Registration Plate Scholarships 7,340.19 7,102.00 3,025.00 - - 11,417.19 Dickey Scholarship 6,661.60 3,394.08 3,250.00 - - 6,805.68 Fed Work Study 2,003.14 505,396.36 507,399.48 - 841.08 841.10 Fed Work Study/CSL/Amer Reads - 37,363.50 37,363.50 - - - Irene M. Thompson Bequest 7,407.53 4,302.04 3,960.00 - - 7,749.57 PELL Grant Program-6/16 - 10.00 10.00 - - - PELL Grant Program-6/17 - (506.00) (506.00) - - - PELL Grant Program-6/18 - 11,657,774.00 11,656,555.00 - - 1,219.00 Pudil Environmental Management Scholarship - 1,358.80 1,358.80 - - - Suppl Educ Opportunity Grant - 314,765.25 419,687.00 - 104,921.75 - TEACH Grant (1,396.00) 1,537,681.50 1,536,752.50 - - (467.00) Geography: Arctic Horizons-5/18 - 8,311.61 6,351.60 1,960.01 - - Artic-FROST-8/19 - 169,212.72 160,450.54 8,762.18 - - ASUS: Arctic SUStainability-4/19 - 34,194.20 23,749.50 10,444.70 - - ASUS: NordForsk-4/18 - 34,029.13 34,029.13 - - - Build Energy Use-Des Moines-12/17 - 3,755.48 3,755.48 - - - Citizen Science Water Quality-8/18 - 2,009.20 2,009.20 - - - CoProducing Sustainability Wksp-7/19 - 38,307.10 28,640.10 9,667.00 - - Develop Elem School Geog Lessons-12/17 - 1,000.00 926.00 74.00 - - Digitize water bodies in IA-12/18 - 86,270.40 103,880.00 8,310.40 - (25,920.00) Eleventh Conf-Hunt & Gather Societies-7/17 - 2,229.50 2,229.50 - - - Geographic Alliance '15-'16-10/17 - 22,442.89 22,442.89 - - - Geographic Alliance-'16-'17-10/18 - 39,800.72 39,800.72 - - - Geographic Alliance-'17-'18-12/18 - 32,423.11 32,423.11 - - - GeoTREE Contracts 0.50 31,828.00 27,850.00 2,227.52 - 1,750.98 Hyperspectral Imaging-12/19 - 123,756.08 115,260.70 10,454.31 - (1,958.93) ICASS IX-3/19 - 142,051.85 130,874.34 11,177.51 - - Int'l Congress of Artic Social Sciences-1/19 - 21,709.22 21,131.94 577.28 - - PIRE: Sustainability in Arctic-3/19 - 19,604.47 19,470.96 133.51 - - RCN Arctic-COAST-4/20 - 59,574.05 54,287.38 7,829.54 - (2,542.87) RSP Capacity Grants - 3,905.22 3,905.22 - - - Taimyr Reindeer Migration Reanalysis-2/19 - 35,613.62 26,617.05 8,996.57 - - Graduate College: McNair Postbacc Achievement Program-9/18 - 228,991.71 213,201.66 15,790.05 - - Health, Recreation & Community Services: Camp Adventure 2015-8/15 - - (25.00) - - 25.00 Camp Adventure 2016-8/16 - - (32.00) - - 32.00 Head Trauma in Australian Football-3/17 (0.03) - (0.02) (0.01) - - Joseph S Wright Scholarships 10,897.04 9,848.00 10,397.00 - - 10,348.04 Mabel M Wright Scholarships 10,397.13 9,849.00 10,397.00 - - 9,849.13 NPPS Online Training-2/19 47,844.19 292,835.20 93,352.45 63,347.86 (100,704.89) 83,274.19 Wild And White Scholarship 599.99 612.52 600.00 - - 612.51
28 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2018 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
History: Creating Humanities Communities-1/21 - 3,494.70 3,494.70 - - - IA Math Science Educ Partnership: IA Work-Based Learning (WBL)-6/17 (152.61) - (152.61) - - - IPA Assignment to NSF-12/18 - 108,339.53 108,339.53 - - - STEM Best Pre-Apprenticeships-4/19 - 49,113.04 36,706.31 12,406.73 - - Teacher Externships-1/18 - 6,050.00 5,500.00 550.00 - - Teacher Externships-1/19 - 24,200.00 22,000.00 2,200.00 - - Institute for Decision Making: LocationOne Info System-4/19 29.09 - 14,789.73 1,186.90 (52.46) (16,000.00) Technical Assistance Univ Ctr PY16-17-7/17 - 15,302.05 12,751.71 2,550.34 - - Technical Assistance Univ Ctr PY17-18-7/18 - 139,693.04 116,410.87 26,002.00 - (2,719.83) Updating the Workforce Model-12/18 - 27,963.12 22,048.56 1,763.88 - 4,150.68 Iowa Waste Reduction Center: Food Waste Reduction Assistance-11/17 - 19,024.12 14,221.36 4,802.76 - - Ft Rucker Star4D Cert & Supp-3/19 - - 4,648.50 1,631.62 - (6,280.12) IA Air Emission Assistance-6/18 - 149,938.17 138,831.64 11,170.00 - (63.47) IA Air Emission Assistance-6-17 - 687.56 (0.00) 687.56 - - IA Waste Exchange-6-/18 - 29,999.98 27,777.76 2,222.22 - - Midwest Food Summit SWAP-1/18 - 10,000.00 10,000.00 - - - Midwest Food Summit-EPA-10/17 - 19,750.16 17,161.96 654.00 (1,934.20) - Reduce Food Loss K-12 Schls-10/18 - 62,880.11 46,995.60 17,712.20 - (1,827.69) Reserve Asset Project PY18-9/17 - 4,112.99 3,184.70 928.29 - - Specialty Coatings Appl-9/17 - 8,496.17 6,276.55 2,219.62 - - STAR4D Cert & Corrosion Supp-6/18 - 186,235.96 137,850.45 48,385.51 - - STAR4D in Support of USMC-4/17 - 286.20 1,463.49 - - (1,177.29) STAR4D Support of AMCOM-9/17 - 44,417.86 33,802.74 10,615.12 - - STAR4D-Fort Rucker-9/17 - 25.88 25.89 (0.01) - - STAR4D-VP-5/19 - 142,257.91 105,298.23 36,959.68 - - USMC Reserve Asset & Train-9/17 - 12,110.63 9,423.71 2,686.92 - - IT-Educational Technology & Media Services: AACTE/Moph Research Awards-No Exp 6,488.07 886.36 344.07 - - 7,030.36 J Pappajohn Entrepreneurial Center: T Wayne Davis Chair In Entrepreneurship 39,772.09 47,315.28 71,338.49 - - 15,748.88 Languages and Literature: SEED Invitational Wksp-8/18 - 819.88 759.15 60.73 - - Learning Center: Student Support Services-8/19 - 330,441.02 306,403.17 24,037.85 - - Library: ArtandFeminism-4/18 - 495.84 495.84 - - - Interlibrary Loan Reimb-6/19 - 6,195.90 6,195.90 - - - Rod Com-4/18 - 500.00 500.00 - - - RodCon 2017-4/17 - 224.73 224.73 - - - Mathematics: IA (IL) Nebraska STEM Partner-7/17 - 3,113.25 3,113.25 - - - IA-IL-NE LSAMP: STEM Partnership-9/18 - 41,393.02 33,469.31 7,923.71 - - Personal Service Contracts - - 1,322.84 99.58 - (1,422.42) Metal Casting Center: Additive Mfg-Fleet Cast Sustainment-12/18 - 103,687.67 92,460.04 12,321.14 - (1,093.51) Additive Mfg Project-6/20 - 735,747.67 735,747.67 - - - Design Center at TechWorks-12/16 - 2,314.19 2,314.19 - - - Develop Digital Castings-12/18 - 20,326.19 18,440.81 1,885.38 - - Effect of Water Quality on Sand-3/18 - 30,000.00 18,334.00 7,578.00 (4,088.00) - Eval of Alternate Aggregate-9/18 - 3,900.00 20,068.78 7,271.24 - (23,440.02) High Production Casting Apps-9/18 - 202,917.83 179,261.27 25,896.91 - (2,240.35) Improve Accuracy of Castings-3/18 - 12,405.56 3,507.87 1,185.66 - 7,712.03 Improve Castings-NewGen-3/18 - 27,799.07 18,537.24 6,265.58 - 2,996.25 Indigenous Sands for 3D Printing-9/18 - 48,562.84 39,641.84 8,921.00 - - Maturation of Advanced Mfg-9/19 - 78,597.91 69,948.87 9,272.12 - (623.08) Prediction of Gas Evolution-8/17 3,873.74 - - 978.25 (2,895.49) - Printed Sand Casting Molds & Cores-6/17 - 1,899.78 - 226.18 (1,673.60) - Tech Trans/Bus Incub, Skill Wrker Fds-6/19 - 148,722.97 148,722.97 - - - USHPRR Casting Review-9/18 - 9,575.84 8,462.96 1,112.88 - - 29 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2018 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
National Program for Playground Safety: Study Playground Equip & Surfacing-2/18 - 264,708.90 132,136.79 68,657.81 (63,323.64) 590.66 Performing Arts Center: Kaleidoscope-6/18 - 10,000.00 10,000.00 - - - Physics: CAREER: Raman Spectroscopy-1/18 - 0.01 - 0.01 - - RUI:Molecular Dichalcogenides-6/18 - 26,190.24 19,574.17 6,616.07 - - Psychology: RSP Capacity Grants - 6,591.29 6,591.29 - - - Public Safety: Traffic Safety Prgm-9/19 - 5,263.80 5,263.80 - - - GTSB Section 405d Impaired Driving-9/17 - 1,405.26 1,405.26 - - - Research and Sponsored Programs: UNI IRB for PRAMS-4/19 1,700.00 200.00 - - - 1,900.00 Residence Administration: Dining Scholarships-External Funding 16,478.33 4,463.41 4,000.00 - - 16,941.74 School of Music: RSP Capacity Grants - 4,134.12 4,134.12 - - - Small Business Development Center: Portability Assistance-9/17 - 1,842.00 1,535.00 307.00 - - SBDC-RIF-ISU-5/19 - 7,000.11 7,000.11 - - - Small Business Dev Ctr-Prgm-9/18 - 56,753.56 54,270.56 2,483.00 - - Small Business Dev Ctr-Prgm Yr'17-9/17 - 38,857.91 34,773.46 4,084.45 - - Social Work: RSP Capacity Grants - 50.00 50.00 - - - Special Education: Literacy Observation Tool-8/17 - 3,049.20 2,823.33 225.87 - - Strategic Marketing Services: Competitive Intelligence,Skill Wrker Fds-6/18 (544.20) - (544.20) - - - Competitive Intelligence,Skill Wrker Fds-6/19 - 100,000.00 100,000.00 - - - Student Affairs: Gear-Up for Coll Success-8/18 - 284.70 263.61 21.09 - - Tallgrass Prairie Center: 2017 Roadside Conference-12/17 - 14,009.87 12,972.09 1,037.78 - - 2018 Roadside Conference-12/18 - 527.36 488.30 39.06 - - Assess CRP Land for Habitat-5/18 - 25,481.73 19,044.64 6,437.09 - - Assess CRP Land for Habitat-5/18 - 2,033.53 1,519.83 513.70 - - Building a controur prairie strip-4/17 - (63.78) (63.78) - - - Building Cost-Effective Prairie Yr 2-3/19 - 12,581.71 12,581.71 - - - Building Cost-Effective Prairie-3/18 - 47,230.98 47,230.98 - - - Integ Roadside Veg Mgmt-6/17 0.57 (0.57) - - - - Integ Roadside Veg Mgmt-6/18 - 75,000.00 74,999.83 - - 0.17 Iowa Prairie Conference-2017-12/17 - 5,400.00 5,000.00 400.00 - - IRVM Prgm Implementation 2017-12/17 - 14,619.39 13,536.47 1,082.92 - - IRVM Prgm Implementation-11/16 - (24.80) (24.80) - - - IRVM Prgm Implementation-12/18 - 23,436.57 21,700.53 1,736.04 - - Link Nutr Reduct w/ Biomass Enrgy-Yr 2-3/18 - 26,910.71 26,910.71 - - - Monarch Habitat Phase 2-2/18 - 34,784.02 33,127.63 1,656.39 - - Native Seed for County Rights-of-Way-6/19 - 61,419.65 - 61,419.65 - - Native Seed for County Rights-of-Way-6/20 - 422,927.76 316,089.51 106,838.25 - - Nat'l Disaster Resilience-TPC-6/21 - 76,235.80 57,366.46 20,769.83 - (1,900.49) Natural Selections Quality Assurance-12/18 - 20,579.51 19,055.10 1,524.41 - - Natural Selections Seed 2017-12/17 - 23,102.90 21,391.58 1,711.32 - - Prairie enhancement of grass stands-8/17 - 6,653.54 6,160.68 492.86 - - Prairie Roots Project-4/18 - 3,855.49 3,792.16 63.33 - - Prairie Roots Wrap-Up-12/18 - 5,480.67 5,074.69 405.98 - - Roadside Beautification-6/15 - (1,408.18) (1,408.18) - - - Seed Mix Experiments-6/19 - 39,731.34 33,813.91 5,917.43 - - Showcase Native Roadsides-11/17 - 4,245.23 3,930.77 314.46 - - Survey Directors/Supervisors-10/17 - 1,862.41 1,745.53 116.88 - - Use of Native Perennial Vegetation-1/20 - 34,345.72 34,345.72 - - -
30 Schedule 4 (continued) STATEMENT OF CHANGES IN NET POSITION CURRENT RESTRICTED FUNDS For the Year Ended June 30, 2018 Facilities & Total Net Position Administrative Net Total Net Position July 1 Receipts Operations Costs Transfers June 30
Teaching: General Sci Standards W'loo Schls-5/18 - 4,908.43 4,908.43 - - - Technology: CO Dot Escape Ramp Prj-9/19 - 5,407.68 4,506.40 901.28 - - RSP Capacity Grants - 5,960.00 5,960.00 - - - Tech Transfer/Bus Incub,Skill Wrker Fds-6/17 - (0.98) - - - (0.98) UNI-Dome Operations: USA Wrestling Nationals-4/18 - 7,660.00 7,660.00 - - - University Advancement: UNI Foundation Scholarships-General - 3,845,466.83 3,846,241.83 - - (775.00) $ 429,791.09 34,836,261.13 33,534,635.66 1,570,299.40 206,253.01 367,370.17
Instruction $ 3,290,277.26 2,925,307.95 269,512.05 (108,027.17) Research 2,215,210.72 1,815,620.05 328,776.21 (74,867.55) Public Service 9,928,931.02 9,328,462.56 905,445.69 209,182.72 Academic Support 1,451,105.98 1,402,395.65 48,710.33 - Student Services 70,680.92 52,825.80 17,855.12 - Institutional Support (74,202.18) - - 74,202.18 Scholarships & Fellowships 17,954,257.41 18,010,023.65 - 105,762.83 $ 34,836,261.13 33,534,635.66 1,570,299.40 206,253.01
31 Schedule 5 SUMMARY STATEMENT OF CHANGES IN NET POSITION AUXILIARY ENTERPRISES For the Year Ended June 30, 2018
Total Net Position Net Total Net Position July 1 Revenues Expenditures Transfers June 30
Residence System (Schedules 6, 7) $ (519,432.67) 38,505,573.13 26,066,117.40 (12,613,663.47) (693,640.41)
Intercollegiate Athletics (Schedule 8) (1,667,917.63) 9,717,184.46 14,656,079.17 4,540,889.15 (2,065,923.19)
J.W. Maucker Union (Schedule 9) (72,763.80) 1,407,926.51 1,234,592.69 (200,686.86) (100,116.84)
Field House (Schedule 10) 23,532.61 2,359,328.31 3,105,741.51 746,202.55 23,321.96
Gallagher-Bluedorn Performing Arts (Schedule 11) 132,314.44 2,366,424.59 3,336,961.52 1,028,221.90 189,999.41
Wellness & Recreation Services (Schedule 12) 126,659.25 1,294,070.65 1,834,166.45 488,216.60 74,780.05
Health Services (Schedule 13) 33,624.99 3,600,747.75 3,725,324.87 101,010.04 10,057.91
Bookstore (Schedule 14) - 743,203.33 1,227,906.33 4,776.72 (479,926.28)
Miscellaneous Auxiliary Enterprises (Schedule 15) 4,304,055.39 4,506,540.49 3,443,591.21 (389,478.45) 4,977,526.22
Total Auxiliary Enterprises $ 2,360,072.58 64,500,999.22 58,630,481.15 (6,294,511.82) 1,936,078.83
32 Schedule 6 STATEMENT OF CHANGES IN NET POSITION RESIDENCE SYSTEM For the Year Ended June 30, 2018
Revenues: Single Student Housing $ 14,379,808.64 Apartment Housing 5,181,811.32 Residential Dining Operations 13,774,873.20 Retail Dining Operations 2,697,992.34 Catering Operations 1,252,716.76 Investment Income 530,548.97 Conference Revenue 667,332.90 Res Net Program 20,489.00
Total Revenues $ 38,505,573.13
Expenditures: Single Student Housing 4,420,720.25 Apartment Housing 1,684,498.76 Dining Administration 2,423,121.69 Residential Dining Service 7,025,021.40 Retail Operations 1,173,827.54 Maucker Union Operations 1,504,876.44 Catering Operations 1,532,068.29 Residence System Administration 5,714,640.41 Residence Conferences 278,741.44 Res Net Program 308,601.18
Total Expenditures 26,066,117.40
Revenues Over (Under) Expenditures 12,439,455.73
Transfers: Sinking Fund (8,420,377.74) Bond Reserve Fund (80,000.00) Improvement Fund (250,000.00) System Fund (3,706,543.34) Other Transfers (156,742.39)
Net Transfers (12,613,663.47)
Revenues Over (Under) Expenditures and Transfers (174,207.74)
Net Position - July 1 (519,432.67)
Net Position - June 30 $ (693,640.41)
33 Schedule 7 STATEMENT OF REVENUES & EXPENDITURES RESIDENCE SYSTEM For the Year Ended June 30, 2018
Personnel Contractual Revenues Services Travel Supplies Services Residence Hall Program Administration $ 1,609.73 424,290.84 21,469.14 17,668.71 9,887.31 Facilities Administration - 4,338,787.62 1,302.72 11,707.51 7,652.95 Redeker 24.75 (4,412.64) - 4,793.74 - Towers - (647.91) - 4,237.48 240.44 Lawther Hall 1,889,655.93 178,977.03 943.87 28,092.09 13,624.90 Campbell Hall 2,024,291.97 229,087.12 1,388.47 22,931.53 20,953.78 Hagemann Hall 1,602,124.90 193,566.85 1,244.80 21,367.72 14,365.20 Noehren Hall 2,678,900.12 254,844.98 1,638.74 32,603.84 25,494.39 Bender Hall 1,597,929.27 210,909.47 1,741.99 23,787.12 21,113.13 Residence on the Hill (R.O.T.H.) 962,754.55 94,176.70 640.50 6,894.80 13,834.37 Rider Hall 1,631,471.64 159,349.34 634.78 17,420.20 15,521.60 Shull Hall 1,159,714.61 93,505.90 662.66 20,958.73 9,105.01 Dancer Hall 1,731,928.52 159,175.47 549.10 20,670.91 23,378.94 Residence Conferences 667,332.90 204,336.62 - 68,933.74 1,879.00 University Apartments Administration 1,514,491.95 27,764.70 - 3,423.19 750.47 Panther Village 2,704,564.82 163,656.82 588.11 18,610.33 19,753.48 Dining Services Administration (56,773.38) 555,939.06 2,275.59 82,037.25 4,062.79 Food Stores Administration - 255,323.17 3,440.07 8,290.94 551.25 Crunch Break 243.40 - - - 23.70 Biscotti's 569,691.05 132,287.92 - 297,752.12 10,465.47 23rd Street Market 591,197.53 212,848.07 910.60 239,671.17 13,341.96 Rialto Dining 6,242,931.80 1,747,206.99 3,186.60 1,089,550.37 16,217.29 Piazza 7,531,941.40 1,841,590.42 4,036.77 1,410,195.60 17,455.75 Fresh Beginnings - 1,356,859.71 804.87 32,087.80 2,013.73 Schindigs 102,406.60 20,310.54 - 49,174.81 2,399.88 Book Bistro 104,278.13 23,317.67 - 37,276.34 3,183.18 Chats 322,930.86 141,087.08 - 106,673.42 10,136.60 Maucker Union Food Court 814,937.44 568,979.91 - 296,899.56 22,124.96 Essentials 249,080.71 56,000.56 - 116,633.14 8,431.68 Commons Catering 1,252,716.76 1,022,154.09 2,805.20 348,267.88 11,185.45 Residence Administration 62,157.20 474,138.85 2,474.31 5,391.03 22,034.94 Residence Net Program 20,489.00 195,794.07 - 5,755.11 16,627.66 Residence Marketing - 98,176.14 450.46 6,118.06 38,620.84 Interest Income 530,548.97 - - - -
Totals $ 38,505,573.13 15,429,383.16 53,189.35 4,455,876.24 396,432.10
34 EXPENDITURES Revenues Equipment Claims Licenses, Permits Total Over & Repairs & Miscellaneous & Refunds Utilities Expenditures Expenditures 79.72 10,114.00 13.85 - 483,523.57 (481,913.84) 8,548.80 53,853.56 - - 4,421,853.16 (4,421,853.16) 171,966.66 37.04 503.88 188,709.35 361,598.03 (361,573.28) 106,582.02 - 279.36 146,875.31 257,566.70 (257,566.70) 38,646.16 33,450.86 - 176,857.53 470,592.44 1,419,063.49 49,977.68 44,289.44 - 221,886.23 590,514.25 1,433,777.72 38,828.26 28,761.31 - 139,126.40 437,260.54 1,164,864.36 63,426.25 50,701.28 - 264,396.68 693,106.16 1,985,793.96 83,018.67 42,637.58 - 158,203.90 541,411.86 1,056,517.41 22,076.23 24,244.60 - 132,726.19 294,593.39 668,161.16 37,425.49 30,144.06 - 143,385.68 403,881.15 1,227,590.49 37,374.47 26,072.42 - 142,453.07 330,132.26 829,582.35 65,589.06 41,733.51 - 159,201.03 470,298.02 1,261,630.50 - 3,592.08 - - 278,741.44 388,591.46 115,417.72 68,496.62 67,778.83 422,575.66 706,207.19 808,284.76 103,635.15 40,120.41 400.52 336,933.36 683,698.18 2,020,866.64 2,168.91 4,574.11 142.68 - 651,200.39 (707,973.77) 6,560.44 2,719.30 40.82 - 276,925.99 (276,925.99) - - 15.70 - 39.40 204.00 6,499.54 9,565.80 457.53 - 457,028.38 112,662.67 2,256.53 9,545.86 98,432.37 - 577,006.56 14,190.97 86,677.92 25,189.19 3,732.86 326,961.70 3,298,722.92 2,944,208.88 71,962.45 30,994.12 3,661.83 346,401.54 3,726,298.48 3,805,642.92 32,452.67 9,075.06 652.73 61,048.74 1,494,995.31 (1,494,995.31) 1,392.69 958.69 161.82 - 74,398.43 28,008.17 743.75 531.65 302.18 - 65,354.77 38,923.36 7,300.41 27,380.28 320.47 34.84 292,933.10 29,997.76 18,394.37 71,224.90 9,171.41 34.91 986,830.02 (171,892.58) 363.13 43,474.18 210.63 - 225,113.32 23,967.39 17,644.14 34,541.98 6,589.74 88,879.81 1,532,068.29 (279,351.53) 2,090.95 3,951.66 813.36 - 510,895.10 (448,737.90) 15,797.17 1,063.08 73,564.09 - 308,601.18 (288,112.18) - 19,361.92 - - 162,727.42 (162,727.42) - - - - - 530,548.97
1,214,897.41 792,400.55 267,246.66 3,456,691.93 26,066,117.40 12,439,455.73
35 Schedule 8 STATEMENT OF CHANGES IN NET POSITION INTERCOLLEGIATE ATHLETICS For the Year Ended June 30, 2018
Revenues and Other Additions: TTII Allocations $ (13,188.82) General Income - Athletics: Student Activity Fee Allocation 1,961,145.00 Foundation Support 1,547,963.75 NCAA and Conference Support 1,610,194.47 Miscellaneous 275,877.47 Events Parking 13,800.00 Promotions and Marketing 1,307,863.56 Athletic Training 4,964.35 Event Operations 255,601.46 Football 1,092,938.98 Basketball-Men 1,268,046.38 Wrestling 52,710.16 Track-Men 18,803.58 Golf - Men 21,779.68 Soccer-Women 3,400.00 Basketball-Women 77,299.57 Volleyball-Women 61,039.30 Track-Women 19,863.58 Softball-Women 10,317.78 Tennis-Women 2,370.00 Swimming-Women 112,454.21 Golf-Women 11,940.00
Total Revenue and Other Additions $ 9,717,184.46
Expenditures and Other Deductions: Athletics Administration 602,690.05 General Expense - Athletics: Salaries and Wages 607,337.15 Administrative Overhead 178,992.81 Conference Assessments 32,500.00 Other 65,905.84 Athletic Training 200,008.67 External Relations 510,880.35 Event Operations 410,343.91 Athletic Pep Band and Spirit Squads 33,242.75 Men's Sports: Football Expense 2,143,601.70 Football Scholarships 1,423,305.85 Basketball Expense 2,322,205.10 Basketball Scholarships 351,861.72 Wrestling Expense 514,384.58 Wrestling Scholarships 203,390.16 Track Expense 312,999.38 Track Scholarships 258,737.77 Golf Expense 71,469.79 Golf Scholarships 8,517.00
36 Schedule 8 (continued) STATEMENT OF CHANGES IN NET POSITION INTERCOLLEGIATE ATHLETICS For the Year Ended June 30, 2018
Expenditures and Other Deductions (continued): Women's Sports: Basketball Expense 700,316.24 Basketball Scholarships 405,084.24 Soccer Expense 215,617.86 Soccer Scholarships 224,795.93 Volleyball Expense 565,095.94 Volleyball Scholarships 227,613.27 Track Expense 290,478.56 Track Scholarships 309,005.00 Softball Expense 356,994.40 Softball Scholarships 265,396.40 Tennis Expense 101,636.57 Tennis Scholarships 132,444.21 Swimming Expense 240,604.89 Swimming Scholarships 179,565.25 Golf Expense 90,417.02 Golf Scholarships 98,638.81
Total Expenditures and Other Deductions 14,656,079.17
Revenue Over (Under) Expenditures (4,938,894.71)
Transfers: From Other Funds 193,371.64 General Educational Fund Support 4,507,191.00 To Other Funds (159,673.49)
Net Transfers 4,540,889.15
Revenue Over (Under) Expenditures and Transfers (398,005.56)
Total Net Position - July 1 (1,667,917.63)
Total Net Position - June 30 $ (2,065,923.19)
37 Schedule 9 STATEMENT OF CHANGES IN NET POSITION J.W. MAUCKER UNION For the Year Ended June 30, 2018
Revenues Expenditures Net
TTII Allocations $ 35,492.26 - 35,492.26 Union Administration: Student Fees 1,069,993.70 - 1,069,993.70 Personnel Services - 784,632.14 (784,632.14) Contractual Services - 108.58 (108.58) Claims and Miscellaneous - 15,476.85 (15,476.85) Utilities - 117,223.55 (117,223.55) Union Services: General Services - 252,120.69 (252,120.69) Facilities Rental 174,609.54 32,215.47 142,394.07 Union Retail Operations: Union Station 3,786.41 3,124.63 661.78 Games Room 1,302.75 - 1,302.75 Copy Machine Service 3,357.95 927.48 2,430.47 Food Service 119,223.90 4,504.39 114,719.51 Union Student Services: Programming Activities 160.00 24,258.91 (24,098.91)
Revenues Over (Under) Expenditures $ 1,407,926.51 1,234,592.69 173,333.82
Transfers: General Educational Fund Support 811,792.00 Transfer to System Fund (125,528.86) Transfer to Sinking Fund (886,950.00)
Revenues Over (Under) Expenditures and Transfers (27,353.04)
Total Net Position - July 1 (72,763.80)
Total Net Position - June 30 $ (100,116.84)
38 Schedule 10 STATEMENT OF CHANGES IN NET POSITION FIELD HOUSE For the Year Ended June 30, 2018
UNI-Dome UNI-Dome Operations Concessions Total
Revenues and Other Additions: Investment Income $ 23,983.18 - 23,983.18 Commission and Royalties 5,585.46 - 5,585.46 General Fund Rental 750,000.00 930.00 750,930.00 Other Rental 279,481.42 3,375.00 282,856.42 Other Sales and Services 100,974.15 1,194,999.10 1,295,973.25
Total Revenue and Other Additions 1,160,024.21 1,199,304.10 2,359,328.31
Expenditures and Other Deductions: Personnel Services 739,323.46 203,755.12 943,078.58 Supplies 39,270.25 302,235.96 341,506.21 Contractual Services 13,630.60 112,499.38 126,129.98 Equipment and Repairs 11,528.04 8,723.71 20,251.75 Utilities 1,114,999.02 - 1,114,999.02 Claims and Miscellaneous 319,138.06 7,090.02 326,228.08 Licenses, Permits, and Refunds 72,527.03 161,020.86 233,547.89
Total Expenditures and Other Deductions 2,310,416.46 795,325.05 3,105,741.51
Revenues Over (Under) Expenditures $ (1,150,392.25) 403,979.05 (746,413.20)
Transfers: Field House Surplus Fund 746,202.55
Revenues Over (Under) Expenditures and Transfers (210.65)
Total Net Position - July 1 23,532.61
Total Net Position - June 30 $ 23,321.96
39 Schedule 11 STATEMENT OF CHANGES IN NET POSITION GALLAGHER-BLUEDORN PERFORMING ARTS CENTER For the Year Ended June 30, 2018
Revenues and Other Additions: Ticket Sales $ 1,561,348.52 Advertising 182,358.95 Rental of Equipment and Facilities 82,763.57 Student Activity Fees 216,022.00 Other Sales and Services 245,029.81 Other Gifts, Grants and Contracts 63,908.16 Investment Income 14,993.58
Total Revenue and Other Additions $ 2,366,424.59
Expenditures and Other Deductions: Personnel Services 1,109,249.73 Travel 47,090.00 Supplies 114,886.43 Contractual Services 1,537,391.13 Equipment and Repairs 17,384.73 Claims and Miscellaneous 215,161.01 Utilities 169,718.74 Licenses, Permits, and Refunds 126,079.75
Total Expenditures and Other Deductions 3,336,961.52
Revenues Over (Under) Expenditures (970,536.93)
Transfers: General Educational Fund Support 996,486.00 Other Transfers In 46,729.48 Other Transfers Out (14,993.58)
Total Transfers 1,028,221.90
Revenues Over (Under) Expenditures and Transfers 57,684.97
Total Net Position - July 1 132,314.44
Total Net Position - June 30 $ 189,999.41
40 Schedule 12 STATEMENT OF CHANGES IN NET POSITION RECREATION SERVICES For the Year Ended June 30, 2018
Revenues and Other Additions: Service Fees $ 423,447.25 Recreation Fee 805,233.40 Rental of Equipment and Facilities 51,197.66 Other Sales and Services 10,110.94 Investment Income 4,081.40
Total Revenue and Other Additions $ 1,294,070.65
Expenses and Other Deductions: Personnel Services 1,291,353.91 Travel 48,429.41 Supplies 57,956.43 Contractual Services 54,498.52 Equipment and Repairs 94,617.03 Claims and Miscellaneous 62,294.21 Utilities 210,289.00 Licenses, Permits, and Refunds 14,727.94
Total Expenditures and Other Deductions 1,834,166.45
Revenues Over (Under) Expenditures (540,095.80)
Transfers: General Educational Fund Support 492,298.00 Other Transfers Out (4,081.40)
Total Transfers 488,216.60
Revenues Over (Under) Expenditures and Transfers (51,879.20)
Total Net Position - July 1 126,659.25
Total Net Position - June 30 $ 74,780.05
41 Schedule 13 STATEMENT OF CHANGES IN NET POSITION HEALTH SERVICES For the Year Ended June 30, 2018
Revenues and Other Additions: Student Activity Fees $ 2,740,048.64 Health Services 825,379.14 Investment Income 21,691.89 Other Sales and Services 13,628.08
Total Revenue and Other Additions $ 3,600,747.75
Expenses and Other Deductions: Personnel Services 2,944,497.32 Travel 20,699.85 Supplies 382,485.07 Contractual Services 146,508.28 Utilities 37,662.78 Equipment and Repairs 30,958.68 Claims and Miscellaneous 115,226.22 Licenses, Permits, and Refunds 47,286.67
Total Expenditures and Other Deductions 3,725,324.87
Revenues Over (Under) Expenditures (124,577.12)
Transfers: General Educational Fund Support 381,850.00 Other Transfers In 15,557.19 Transfer to Surplus Fund (6,706.57) Transfer to Sinking Fund (248,112.50) Other Transfers Out (41,578.08)
Net Transfers 101,010.04
Revenues Over (Under) Expenditures and Transfers (23,567.08)
Total Net Position - July 1 33,624.99
Total Net Position - June 30 $ 10,057.91
42 Schedule 14 STATEMENT OF CHANGES IN NET POSITION BOOKSTORE For the Year Ended June 30, 2018
Revenues and Other Additions: Other Student Fees $ 1,386.39 Investment Income (4,776.72) Sales and Services 738,966.10 Other Revenues 7,627.56
Total Revenue and Other Additions $ 743,203.33
Expenses and Other Deductions: Personnel Services 456,945.03 Travel 7,618.81 Supplies 37,955.49 Contractual Services 91,118.24 Utilities 9,490.63 Equipment and Repairs 72,069.78 Claims and Miscellaneous 542,310.51 Licenses, Permits, and Refunds 10,397.84
Total Expenditures and Other Deductions 1,227,906.33
Revenues Over (Under) Expenditures (484,703.00)
Transfers: Other Transfers In 4,776.72
Net Transfers 4,776.72
Revenues Over (Under) Expenditures and Transfers (479,926.28)
Total Net Position - July 1 -
Total Net Position - June 30 $ (479,926.28)
43 Schedule 15 STATEMENT OF CHANGES IN NET POSITION MISCELLANEOUS AUXILIARY ENTERPRISES For the Year Ended June 30, 2018
Total Net Position Transfers Transfers Total Net Position July 1 Revenues Expenditures In Out June 30
Academic and Learning Support $ 46,893.37 4,375.00 27,777.98 - - 23,490.39 Apple Resale Operating Account 310.00 (310.00) - - - - Art Gallery-Accession Fund 1,765.86 - - - - 1,765.86 Art Lab Fees-Ceramics 18,277.26 4,305.00 (5,415.27) - - 27,997.53 Art Lab Fees-General 15,802.56 23,603.05 22,918.09 - - 16,487.52 Art Lab Fees-Jewelry/Metals 0.50 585.00 0.50 - - 585.00 Art Lab Fees-Photography 6,306.75 3,796.50 5,307.58 - - 4,795.67 Art Lab Fees-Printmaking 5,882.16 9,950.00 8,427.02 - - 7,405.14 Art Lab Fees-Sculpture 1,244.53 5,890.00 4,638.46 - - 2,496.07 Art Sales 2,355.12 - - - - 2,355.12 Audiology Clinic 3,646.88 779.00 3,130.42 4,000.00 - 5,295.46 Auditorium Events 122,933.05 17,852.00 14,828.97 - - 125,956.08 Canoeing/Backpacking Lab Fee 5,086.40 - - - - 5,086.40 Dickinson Relays-Boys - 15,871.85 5,559.84 - 10,312.01 - Dickinson Relays-Girls - 12,290.01 6,432.07 - 5,857.94 - Discussion and Debate 2,202.14 2,304.00 2,045.75 - - 2,460.39 Dramatic Arts 62,924.39 74,002.84 73,226.44 - - 63,700.79 Enrollment Activities 130,256.54 59,494.78 33,459.08 - 20.66 156,271.58 etextbooks - 37,249.50 30,650.28 - - 6,599.22 Events Parking (2,225.10) 78,309.74 79,760.22 - - (3,675.58) Examination Services 222,365.90 65,842.27 90,530.08 - - 197,678.09 Human Performance Ctr Oper 304,720.23 228,455.83 50,589.34 - - 482,586.72 Kinesiology, Allied Health & Human 128,216.75 15,312.00 54,282.30 - - 89,246.45 Library Auxiliary Services 51,335.51 10,029.76 1,784.77 - - 59,580.50 Locker & Suit Service 28,020.71 14,764.60 13,018.86 - - 29,766.45 Misc Auxiliary Enterprises - 85,912.34 - - 85,912.34 - NCAA Football Playoffs - 78,924.81 18,973.26 - 59,951.55 - New Student Programs 511,181.86 738,204.59 646,351.44 - 3,732.25 599,302.76 North American Review (9,354.40) 47,792.21 35,878.79 - - 2,559.02 Northern Iowan 4,606.75 128,099.69 160,859.74 - - (28,153.30) Panther Kids Club 240.00 1,625.00 2,285.05 - - (420.05) Parking Operations 1,463,678.07 1,328,301.70 1,055,521.86 - 179,949.33 1,556,508.58 Parking Operations-MMF-FTA's Int 133,078.04 100,841.90 84,705.78 - 10,000.00 139,214.16 Registration Services (42,825.64) 702,236.74 589,520.59 - - 69,890.51 RELI-Regional Entry Level Institute 956.69 11,170.00 11,098.76 - - 1,027.93 Rental Properties 450,519.89 142,757.00 111,063.38 - - 482,213.51 Sale of Equipment 616,194.17 222,080.78 43,548.12 - 15,756.52 778,970.31 Skin and Scuba Diving Program 1,093.87 1,900.50 1,752.75 - - 1,241.62 Special Music Activities 53,783.02 43,756.50 55,742.83 2,040.97 - 43,837.66 Special Music Activities-Panther Pass - 33,779.00 2,050.00 - 28,000.00 3,729.00 Technology Stores 23,865.92 2,180.23 1,793.80 - - 24,252.35 Theatre Special Activities 6,544.16 2,215.00 2,239.10 - - 6,520.06 Varsity Mens Glee Club 27,280.03 60,875.00 90,266.72 - - (2,111.69) VB Foreign Travel 2,018.38 - - - 2,018.38 - WBB-Post Season - 994.90 6,986.46 5,991.56 - - West Gym Operations (97,126.93) 88,139.87 - - - (8,987.06)
Totals $ 4,304,055.39 4,506,540.49 3,443,591.21 12,032.53 401,510.98 4,977,526.22
44 Schedule 16 STATEMENT OF CHANGES IN NET POSITION STUDENT LOANS For the Year Ended June 30, 2018
Perkins (NDSL) Grubb Muzzey Seerley Emergency Loans Loan Loan Total Revenues and Other Additions: Interest on Loans $ - - 144,292.05 - 22.07 144,314.12 Interest on Investments 6,199.68 13,670.21 8,831.23 126.47 4,016.85 32,844.44 Collection/Litigation Costs Reimbursed - 550.00 99,541.17 - - 100,091.17 Endowment Income - - - - 10,023.68 10,023.68
Totals 6,199.68 14,220.21 252,664.45 126.47 14,062.60 287,273.41
Expenditures and Other Deductions: Cancellations - - 125,671.73 - - 125,671.73 Collection/Litigation Costs - (1,380.41) 139,324.23 - - 137,943.82 Facilities and Admin Costs - - 146,567.90 - - 146,567.90
Totals - (1,380.41) 411,563.86 - - 410,183.45
Revenues Over (Under) Expenditures 6,199.68 15,600.62 (158,899.41) 126.47 14,062.60 (122,910.04)
Net Position - July 1 378,841.41 840,586.47 1,417,700.56 7,728.07 242,273.00 2,887,129.51
Net Position - June 30 $ 385,041.09 856,187.09 1,258,801.15 7,854.54 256,335.60 2,764,219.47
45
46 Schedule 17 STATEMENT OF CHANGES IN NET POSITION ENDOWMENT FUNDS For the Year Ended June 30, 2018
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 66,192.70 2,581.66 - - 68,774.36 Anna M. Nielsen Music Scholarship 3,591.44 258.17 - - 3,849.61 Kindergarten-Primary Award 7,255.27 222.67 - - 7,477.94 Wild And White Sch Endowment Fund 7,164.63 338.27 - - 7,502.90 Dickey Scholarship Endowment Fund 43,582.02 1,884.06 - - 45,466.08 Irene M. Thompson Endowment Fund 31,944.69 2,387.30 - - 34,331.99 Dorothy Muzzey Loan Endowment 147,285.65 5,564.95 - - 152,850.60 Endowed Entrepreneurial Studies Chair 374,261.04 26,281.49 - - 400,542.53 Military Order of The Purple Heart Awards 6,383.29 491.83 - - 6,875.12 Principal Mutual 7,124,134.67 218,938.55 - - 7,343,073.22 Other Postemployment Benefits (OPEB) 1,199,208.91 104,608.76 - - 1,303,817.67 Athletics NCAA Distribution - 22,801.57 - 450,000.00 472,801.57
Total Quasi Endowments 9,011,004.31 386,359.28 - 450,000.00 9,847,363.59
Totals $ 9,626,899.45 386,359.28 - 450,000.00 10,463,258.73
General Current Educational Restricted Loan Fund Fund Fund Investment Income: Related Scholarship/Loan Funds: C.A. & Katherine Bemler Scholarship $ - 4,655.16 - Anna M. Nielsen Scholarship - 468.40 - Kindergarten Primary Awards - 403.56 - Wild And White Scholarship - 612.52 - Dickey Scholarship - 3,394.08 - Irene M. Thompson Bequest - 4,302.04 - Dorothy M. Muzzey Loan Fund - - 14,062.60 Endowed Entrepreneur Studies Chair - 47,315.28 - Military Order of The Purple Heart Awards - 886.36 - Principal Mutual 393,556.16 - -
Total Investment Income $ 393,556.16 62,037.40 14,062.60
47 Schedule 18 STATEMENT OF CHANGES IN NET POSITION PLANT FUNDS For the Year Ended June 30, 2018
State Academic Residence Supported Building System Revenues and Other Additions: State Appropriations $ 162,883.00 3,497,957.07 - State Grants and Contracts - - 150,000.00 Other Gifts, Grants and Contracts - - - Investment Income - 30,140.85 191.65 Tuition and Fees - - - Gain/Loss on Sale of Capital Assets - - (10,598.78) Other Revenue 1,033,625.44 - -
Totals 1,196,508.44 3,528,097.92 139,592.87
Expenditures and Other Deductions: Depreciation - Buildings - 2,383,406.91 3,012,226.73 Depreciation - Improvements Other Than Buildings - 3,005.71 59,913.14 Depreciation - Infrastructure - 149,190.65 54,208.01 Depreciation - Equipment - 1,536.53 230,387.11 Depreciation - Library Materials - - - Amortization - Intangibles - - - Expenditures Not Capitalized 116,075.00 800.00 3,233,298.59 Bonds and Debt Retired - 1,899,974.89 2,955,093.12 Administrative Overhead - - 651,016.15 Bond Issuance Costs - 262,504.68 215,826.50 Reclass Capitalized Purchases as Assets 1,072,444.40 - (18,425.67)
Totals 1,188,519.40 4,700,419.37 10,393,543.68
Revenues Over (Under) Expenditures 7,989.04 (1,172,321.45) (10,253,950.81)
Net Transfers - 10,444.74 12,492,570.18
Revenues Over (Under) Expenditures and Transfers 7,989.04 (1,161,876.71) 2,238,619.37
Net Position - July 1 - 18,586,324.80 66,800,824.24
Net Position - June 30 $ 7,989.04 17,424,448.09 69,039,443.61
48 Student Health Maucker Field Telecommunications Other Plant System Union House System Funds Total
- - - - - 3,660,840.07 - - - - 494,594.69 644,594.69 ------15,557.19 - - - 574,850.95 620,740.64 - - 1,160,033.25 - - 1,160,033.25 - - (93,957.64) - 939,836.64 835,280.22 - - - - 894,799.77 1,928,425.21
15,557.19 - 1,066,075.61 - 2,904,082.05 8,849,914.08
97,967.80 460,930.24 1,072,553.29 - 5,521,421.71 12,548,506.68 - 6,433.27 7,528.65 - 506,452.51 583,333.28 - - - - 839,526.51 1,042,925.17 18,450.38 17,386.25 476,097.69 (275,197.13) 2,407,348.10 2,876,008.93 - - - - 563,831.10 563,831.10 - - - - 435,033.35 435,033.35 72,859.20 18,432.43 217,510.47 42,354.94 1,846,562.32 5,547,892.95 29,974.93 121,950.00 167,103.91 - 116,082.33 5,290,179.18 - - - - - 651,016.15 - - - - - 478,331.18 - - - 75,038.30 (4,435,031.97) (3,305,974.94)
219,252.31 625,132.19 1,940,794.01 (157,803.89) 7,801,225.96 26,711,083.03
(203,695.12) (625,132.19) (874,718.40) 157,803.89 (4,897,143.91) (17,861,168.95)
239,261.88 1,012,478.86 (746,202.55) (77,923.12) 9,713,486.04 22,644,116.03
35,566.76 387,346.67 (1,620,920.95) 79,880.77 4,816,342.13 4,782,947.08
3,091,403.95 10,772,528.11 28,322,313.06 1,854,363.91 232,432,037.54 361,859,795.61
3,126,970.71 11,159,874.78 26,701,392.11 1,934,244.68 237,248,379.67 366,642,742.69
49 Schedule 19 STATEMENT OF CHANGES IN CAPITAL ASSETS For the Year Ended June 30, 2018 Transfers Fair Value Discards & Fair Value June 30, 2017 Additions Adjustments June 30, 2018 LAND: 1203 W. 23rd St. 0.17 acres$ 15,000.00 - - 15,000.00 2407 W. 27th St. 98.89 acres 157,238.63 - - 157,238.63 8614 University Avenue 0.23 acres 5,000.00 - - 5,000.00 Botanical Preserve 7.50 acres 4,500.00 - - 4,500.00 Campus 570.05 acres 2,124,752.08 - - 2,124,752.08 Farm Land-2124 W. 27th St. 58.00 acres 100,000.00 - (86,220.69) 13,779.31 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 16.80 acres 67,817.50 - (1,528.20) 66,289.30 Residence System 40.00 acres 126,799.34 - - 126,799.34 Land-1009 West 23rd Street (UBS lot) - 198,000.00 - 198,000.00 Total Land 858.48 acres 4,584,295.34 198,000.00 (87,748.89) 4,694,546.45 BUILDINGS: 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 22,512,427.06 9,949.49 - 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 4,011,463.49 901,574.26 - 4,913,037.75 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 16,829,442.08 134,032.38 - 16,963,474.46
50 Schedule 19 (continued) STATEMENT OF CHANGES IN CAPITAL ASSETS For the Year Ended June 30, 2018 Transfers Book Value Discards & Book Value June 30, 2017 Additions Adjustments June 30, 2018 BUILDINGS (continued): Integrated Student Services Ctr 2004 469,884.55 - - 469,884.55 Kamerick Art Building 1983, 1985 8,900,964.13 - - 8,900,964.13 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 3,768,316.47 358,292.86 - 4,126,609.33 Lawther 1938, 1950, 2018 1,363,869.80 18,608,786.25 - 19,972,656.05 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 Museum 1985 333,537.22 - - 333,537.22 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 - 970,991.93 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 42,707,930.11 661,127.29 - 43,369,057.40 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 Storage Building 4 Improvements - 504,311.58 - 504,311.58 Strayer-Wood Theatre 1977 3,544,249.35 - - 3,544,249.35 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 19,519,460.80 877,655.24 (19,499,813.38),, 897,302.66 Total Buildings 558,338,597.66 25,121,521.28 (19,499,813.38) 563,960,305.56
51 Schedule 19 (continued) STATEMENT OF CHANGES IN CAPITAL ASSETS For the Year Ended June 30, 2018 Transfers Book Value Discards & Book Value June 30, 2017 Additions Adjustments June 30, 2018 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 - 400,768.93 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 282,461.18 104,578.08 (282,461.18) 104,578.08 Total Improvements O/T Buildings 17,042,944.06 532,929.23 (282,461.18) 17,293,412.11 INFRASTRUCTURE: Campus Utilities Distribution System: General Campus 19,267,517.89 439,381.61 - 19,706,899.50 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 6,181,571.16 398,091.50 - 6,579,662.66 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 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 1,174,496.19 1,118,016.48 (244,832.41) 2,047,680.26 Total Infrastructure 43,729,037.94 1,955,489.59 (244,832.41) 45,439,695.12 EQUIPMENT: ABRB Equipment 55,465.54 - - 55,465.54 Field House Equipment 4,587,456.17 540,324.00 (738,360.32) 4,389,419.85 General University Equipment 44,934,914.83 2,464,989.33 (3,823,980.32) 43,575,923.84 Health Clinic Equipment 301,153.44 47,150.65 (18,071.37) 330,232.72 Maucker Union Equipment 199,717.85 22,906.60 (6,879.00) 215,745.45 Residence System Equipment 3,671,060.15 142,628.09 (117,298.76) 3,696,389.48 Construction-in-Progress 2,368,365.93 282,313.65 (540,324.00) 2,110,355.58 Total Equipment 56,118,133.91 3,500,312.32 (5,244,913.77) 54,373,532.46 LIBRARY MATERIALS: Donald O. Rod Library 34,564,389.18 159,718.12 (197,258.13) 34,526,849.17 Instructional Resources Library 222,215.49 - - 222,215.49 Total Library 34,786,604.67 159,718.12 (197,258.13) 34,749,064.66 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 8,605,779.63 1,138,649.28 - 9,744,428.91 Total Fixed Assets 723,205,393.21 32,606,619.82 (25,557,027.76) 730,254,985.27 Less: Accumulated Depreciation 306,660,687.63 19,112,827.00 (4,507,669.00) 321,265,845.63 Total Fixed Assets $ 416,544,705.58 13,493,792.82 (21,049,358.76) 408,989,139.64
52 Schedule 20 SCHEDULE OF INVESTMENTS June 30, 2018
Pooled Investments $ 83,312,619.10
Endowment Funds and Funds Functioning as Endowment Funds 10,461,730.04
Plant Fund: Unexpended Plant Funds: Maucker Union System Fund $ 740,200.00 Field House System Fund 3,425,220.00 Residence System Fund 5,515,026.72 Student Health System Fund 744,345.00 Total Unexpended Plant Funds 10,424,791.72
Retirement of Indebtedness: Academic Building Debt Service Reserve Fund 3,408,247.50 Residence System Debt Service Reserve Fund 7,653,501.13 Maucker Union Debt Service Reserve Fund 829,062.13 Field House Debt Service Reserve Fund 1,168,322.35 Student Health System Debt Service Reserve Fund 241,167.78 Total Retirement of Indebtedness 13,300,300.89
Total Investments $ 117,499,441.75
53 Schedule 21 SCHEDULE OF INVENTORIES June 30, 2018
Auxiliary Enterprises Fund: Residence System: Residence $ 198,430.19
Dome Operations: UNI-Dome Concessions 45,312.74
Health Clinic: Pharmacy 45,824.78
Bookstore: UNI Bookstore $ 629,315.18 HCC Bookstore 108,901.39 738,216.57 Miscellaneous Auxiliary Enterprises: Art $ 31,014.98 Technology 17,600.28 48,615.26 Other Funds Unrestricted: Stores Departments: Campus Supply 160,863.32 Coal Stores 777,613.85 Vehicle Fuel Stores 15,457.13 Petroleum Coke Stores 61,059.57 Fuel Oil Stores 58,592.00 Iowa Waste Reduction Center 33,092.13 Technology 6,711.70 Tall Grass Prairie Center 1,230.00 Tiny House Resources 15,000.00 Prairie on Farms Seed 16,905.51 Panther Products 71,247.47 UNI Bookstore Postal Services 1,253.14 1,219,025.82 Service Departments: Art Computer Lab Supplies 2,570.86 2,570.86
Total Inventories $ 2,297,996.22
54
Financial Accounting and Reporting Services 122 Lang Hall Cedar Falls, Iowa 50614-0003 319-273-2382