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Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Finance - Public institutions
 Reporting Standard 
 Please indicate which reporting standards are used to prepare your financial statements: 
         Radio On  GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35 
         Radio Off  GASB (Governmental Accounting Standard Board), using standards prior to GASB 34 
   Radio Off  FASB (Financial Accounting Standard Board) 
 Please consult your business officer for the correct response before saving this screen. Your response to this question will determine the forms you will receive for reporting finance data. 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Finance - Public institutions
 General Information
Finance - Public Institutions
 
 To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for detailed instruction and references. 
 1. Fiscal Year calendar 
 This report covers financial activities for the 12-month fiscal year: (The fiscal year reported should be the most recent fiscal year ending before October 1, 2003.) 
 Beginning: month/year (MMYYYY)   Month:   Year:  2002 
 And ending: month/year (MMYYYY)   Month:   Year:  2003 
 2. Audit Opinion 
 Did your institution receive an unqualified opinion on its General Purpose Statement from your auditor for the fiscal year noted above? (If your institution is audited only in combination with another entity, answer this question based on the audit of that entity.) 
       Radio On  Yes  Radio Off  No  Radio Off  Don't know                 
 3. GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model is used by your institution ? 
        Radio On  Business Type Activities 
   Radio Off  Governmental Activities 
   Radio Off  Governmental Activities with Business-Type Activities 
 4. Does this institution or any of its foundations or other affiliated organizations own endowment assets ? 
       Radio On  Yes - (report endowment assets)                 
   Radio Off  No 
 5.Component Units 
 Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institutionís GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS, whether that column represents a single component unit or a combination of component units. (These component units include affiliated entities as described in GASB statement 39. The provisions of GASB 39 are not required to be implemented until fiscal years beginning after June 15, 2003, therefore no information is required on this portion of the survey until the institution implements the revised component unit definitions set forth in this new standard. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.) 
        Number of component unit columns on GPFS using FASB standards 
    Number of component unit columns on GPFS using GASB standards 
 System or Governing Board (please see instructions about reporting System data) 
 Please select the applicable option below: 
      Radio On  This Finance Survey form is for an institution that is NOT part of a system 
      Radio Off  This Finance Survey form is for an institution that is part of a system 
    Name of the system is:   
      Radio Off  This Finance Survey form is for a system (or governing board) office 
 Caveats: 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part A - Statement of Net Assets
 Fiscal Year 2003 
    Report in whole dollars only 
  
 Line no.      Current year amount   Prior year amount 
    Current Assets        
 01   Total Current Assets  46,773,770  37,658,785 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  197,122,856  177,992,126 
 03   Accumulated depreciation (enter as a positive amount)  85,591,303  79,611,623 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
3,383,021  4,494,630 
 05   Total noncurrent assets  114,914,574  102,875,133 
  
 06   Total assets (CV)
CV
=(A01+A05) 
161,688,344  140,533,918 
  
    Current Liabilities        
 07   Long-term debt, current portion  1,087,733  1,088,375 
 08   Other current liabilities (CV)
CV=(A09-A07) 
21,668,004  17,716,392 
 09   Total current liabilities  22,755,737  18,804,767 
  
    Noncurrent Liabilities        
 10   Long-term debt  18,925,527  20,062,760 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
745,394 
 12   Total noncurrent liabilities  19,670,921  20,062,760 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
42,426,658  38,867,527 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  89,894,909  77,229,368 
 15   Restricted-expendable  5,001,157  5,114,158 
 16   Restricted-nonexpendable 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
24,365,620  19,322,865 
 18   Total Net assets (CV)
CV
=(A06-A13) 
119,261,686  101,666,391 
  
  
 CV= Calculated Value 
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part A - Plant, Property, and Equipment
 Fiscal Year 2003 
    Report in whole dollars only             
  
 Line No.   Description   Beginning
balance 
 Additions   Retirements
(CV) 
 Ending balance 
    Plant,Property, and Equipment             
  
 21   Land & land improvements  2,524,093  2,524,093 
 22   Infrastructure 
 23   Buildings  119,255,321  271,140  119,526,461 
 24   Equipment  26,736,071  1,644,178  950,336  27,429,913 
 25   Art and library collections  27,039,354  1,936,703  20,540  28,955,517 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  2,437,287  16,249,585  18,686,872 
 28   Accumulated depreciation  79,611,623  6,796,601  816,921  85,591,303 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part B - Revenues and Other Additions
 Fiscal Year 2003 
    Report in whole dollars only       
  
 Line No.   Source of Funds   Current year amount   Prior year amount 
    Operating Revenues       
 01   Tuition & fees, after deducting discounts & allowances  34,849,934  30,792,205 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  25,119,979  20,688,804 
 03   State operating grants and contracts  7,689,871  6,238,389 
 04   Local/private operating grants and contracts  4,188,037  3,907,924 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
8,987,619  8,473,027 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
 07   Independent operations 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
5,088,767  4,804,363 
 09   Total operating revenues  85,924,207  74,904,712 
  
  



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part B - Revenues and Other Additions
 Fiscal Year 2003 
    Report in whole dollars only        
  
 Line No.   Source of funds   Current year amount   Prior year amount 
    Nonoperating Revenues       
 10   Federal appropriations 
 11   State appropriations  66,658,900  76,230,421 
 12   Local appropriations, education district taxes, & similar support 
    Grants-nonoperating       
 13   Federal nonoperating grants 
 14   State nonoperating grants 
 15   Local nonoperating grants 
 16   Gifts, including contributions from affiliated organizations  4,169,923  3,760,305 
 17   Investment income  452,490  708,760 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
2,935,653 
 19   Total nonoperating revenues  74,216,966  80,699,486 
  
  



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part B - Revenues and Other Additions
 Fiscal Year 2003 
    Report in whole dollars only       
  
 Line No.   Resource of funds   Current year amount   Prior year amount 
    Other Revenues and Additions         
 20   Capital appropriations  1,536,840  9,362,104 
 21   Capital grants & gifts  14,097,781  212,279 
 22   Additions to permanent endowments 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
 24   Total other revenues and additions  15,634,621  9,574,383 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
175,775,794  165,178,581 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part C - Expenses and Other Deductions
 Fiscal Year 2003 
    Report in whole
dollars only
                                
              
       1   2   3   4   5 
 Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                      
    Operating Expenses    
 01   Instruction  65,192,708  43,014,458  13,425,170  8,753,080 
 02   Research  10,710,857  5,304,072  1,353,415  4,053,370 
 03   Public service  3,080,841  1,867,569  510,543  702,729 
 05   Academic support  9,036,122  4,545,753  2,375,724  2,114,645 
 06   Student services  6,991,083  4,278,533  1,295,202  1,417,348 
 07   Institutional support  11,251,828  5,925,266  1,757,407  3,569,155 
 08   Operation & maintenance
of plant 
10,841,235  3,195,835  1,199,239  6,446,161 
 09   Depreciation  6,796,600        6,796,600   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
15,592,439  15,592,439 
 11   Auxiliary enterprises  17,519,305  6,618,458  1,895,279  9,005,568 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  157,013,018  74,749,944  23,811,979  6,796,600  51,654,495 
     Prior year amount  155,879,130  75,286,056  23,186,502  6,445,652  50,960,920 
  
  



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part C - Expenses and Other Deductions
 Fiscal Year 2003 
    Report in whole dollars only                                               
       1   2   3   4   5 
 Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                      
    Nonoperating Expenses and
Deductions 
              
 16   Interest  1,046,650           1,046,650 
 17   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
120,831  120,831 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
1,167,481  1,167,481 
  
 19   Total expenses & deductions  158,180,499  74,749,944  23,811,979  6,796,600  52,821,976 
     Prior year amount  157,039,080  75,296,056  23,186,502  6,445,652  52,110,870 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part D - Summary of Changes In Net Assets
 Fiscal Year 2003 
  
 Line No.   Description   Current year amount   Prior year amount 
 01   Total revenues & other additions (from B25)  175,775,794  165,178,581 
  
 02   Total expenses & deductions (from C19)  158,180,499  157,039,080 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
17,595,295  8,139,501 
 04   Net assets beginning of year  101,666,391  93,526,890 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
 06   Net assets end of year (from A18)  119,261,686  101,666,391 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part E - Scholarships and Fellowships
 Part E - Scholarships and Fellowships
Fiscal Year 2003
 
    Report in whole dollars only       
  
 Line No.   Source   Current year amount   Prior year amount 
    Institutional Expenses and Discounts & Allowances       
    Gross Scholarships and Fellowships (no loans included)       
 01   Pell grants (federal)  15,988,658  13,629,608 
 02   Other federal grants  1,132,469  1,156,247 
 03   Grants by state government  837,773  558,966 
 04   Grants by local government 
 05   Institutional grants from restricted resources  2,719,175  2,644,479 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
8,396,776  7,646,198 
 07   Total gross scholarships and fellowships  29,074,851  25,635,498 
  
    Discounts and Allowances       
 08   Discounts & allowances applied to tuition & fees  13,482,412  11,559,270 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
13,482,412  11,559,270 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
15,592,439  14,076,228 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part H - Details of Endowment Assets
 Fiscal Year 2003
(Optional for current reporting cycle)
Report in whole dollars only 
 Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts 
         (2)     
 01   Value of endowment assets at the beginning of the fiscal year  22,753,077   
 02   Value of endowment assets at the end of the fiscal year  22,491,503   



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part J - Revenue Data for Bureau of Census
 Part J - Revenues (Census Bureau)
Fiscal Year 2003
 
 Source and type   Amount 
 Total for all funds
and operations
(includes
endowment funds,
but excludes component units) 
 Education and general/independent operations   Auxiliary enterprises    Hospitals    Agriculture extension/experiment services 
    (1)      (2)   (3)   (4)   (5) 
 01   Tuition and fees  48,332,346  48,332,346          
 02   Sales and services  11,671,587  2,683,968  8,987,619 
 03   Federal grants/contracts (excludes Pell Grants)  9,131,321  9,131,321 
    Revenue from the state government: 
 04   State appropriations, current & capital  66,658,900  64,613,600  2,045,300 
 05   State grants and contracts  7,689,871  7,689,871 
    Revenue from local governments: 
 06   Local appropriation, current & capital 
 07   Local government grants/contracts 
 08   Receipts from property and non-property taxes     
 09   Gifts and private grants, including capital grants  18,267,704     
 10   Interest earnings  452,490     
 11   Dividend earnings     
 12   Realized capital gains     
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part K - Expenditure Data for Bureau of Census
 Part K - Expenditures 
 Category   Amount 
 Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/
independent operations 
 Auxiliary enterprises   Hospitals    Agriculture extension/
experiment services 
    (1)   (2)   (3)   (4)   (5) 
 01   Salaries and wages  74,749,944  68,131,486  6,618,458 
 02   Employee benefits, total  23,811,979  21,916,700  1,895,279 
 03   Payment to state retirement funds  3,708,304  3,422,304  286,000 
 04   Current expenditures other than salaries  36,062,056  27,056,488  9,005,568 
    Capital outlay:    
 05   Construction  16,279,050  15,714,667  564,383 
 06   Equipment purchases  1,584,614  1,462,195  122,419 
 07   Land purchases 
 08   Interest on debt outstanding, all funds & activities  1,046,650     
 09   Scholarships/fellowships  29,074,851  29,074,851     
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part L - Debt and Assets, page 1
 Part L - Debt and Assets
Fiscal Year 2003

 
 Debt 
 Category   Amount 
 01   Long-term debt outstanding at beginning of fiscal year  21,151,135 
 02   Long-term debt issued during fiscal year 
 03   Long-term debt retired during fiscal year  1,137,875 
 04   Long-term debt outstanding at end of fiscal year  20,013,260 
 05   Short-term debt outstanding at beginning of fiscal year 
 06   Short-term debt outstanding at end of fiscal year 
  
 CAVEATS 
 



Institution: IDAHO STATE UNIVERSITY (142276) User ID: P31422761
Part L - Debt and Assets, page 2
 Part L - Debt and Assets 
 Assets 
 Category   Amount 
 07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  1,844,607 
 08   Total cash and security assets held at end of fiscal year in bond funds 
 09   Total cash and security assets held at end of fiscal year in all other funds  36,049,174 
  
 CAVEATS