Finance Institution: CUNY Bronx Community College (190530) User ID: 36c0021
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1 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Finance Overview Finance Overview Purpose The purpose of the IPEDS Finance component is to collect basic financial information from items associated with the institution's General Purpose Financial Statements. Resources: To download the survey materials for this component: Survey Materials To access your prior year data submission for this component: Reported Data If you have questions about completing this survey, please contact the IPEDS Help Desk at
2 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Finance - Public institutions Reporting Standard Please indicate which reporting standards are used to prepare your financial statements: GASB (Governmental Accounting Standards Board), using standards of GASB 34 & 35 FASB (Financial Accounting Standards Board) Please consult your business officer for the correct response before saving this screen. Your response to this question will determine the forms you will receive for reporting finance data.
3 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Finance - Public institutions General Information GASB-Reporting Institutions (aligned form) To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statements (GPFS). Please refer to the instructions specific to each screen of the survey for details and references. 1. Fiscal Year Calendar This report covers financial activities for the 12-month fiscal year: (The fiscal year reported should be the most recent fiscal year ending before October 1, 21.) Beginning: month/year Month: 7 Year: 29 (MMYYYY) And ending: month/year Month: 6 Year: 21 (MMYYYY) 2. Audit Opinion Did your institution receive an unqualified opinion on its General Purpose Financial Statements from your auditor for the fiscal year noted above? (If your institution is audited only in combination with another entity, answer this question based on the audit of that entity.) Unqualified Qualified (Explain in box below) Don't know (Explain in box below) 3. Reporting Model GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model is used by your institution? Business Type Activities Governmental Activities Governmental Activities with Business-Type Activities 4. Intercollegiate Athletics If your institution participates in intercollegiate athletics, are the expenses accounted for as auxiliary enterprises or treated as student services? Auxiliary enterprises Student services Does not participate in intercollegiate athletics Other (specify in box below) 5. Endowment Assets Does this institution or any of its foundations or other affiliated organizations own endowment assets? Yes - (report endowment assets) No
4 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part A - Statement of Net Assets Line no. Current year amount Prior year amount Current Assets 1 Total current assets 24,645,838 19,313,567 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 25,941,21 21,254,61 4 Other noncurrent assets CV=[A5-A31] 35,335,725 18,586,389 5 Total noncurrent assets 61,276,935 39,84,99 6 Total assets CV=(A1+A5) 85,922,773 59,154,557 Current Liabilities 7 Long-term debt, current portion 1,662,438 1,567,224 8 Other current liabilities CV=(A9-A7) 16,69,887 13,739,798 9 Total current liabilities 17,732,325 15,37,22 Noncurrent Liabilities 1 Long-term debt 31,853,452 16,31, Other noncurrent liabilities CV=(A12-A1) 5,528,757 2,91, Total noncurrent liabilities 37,382,29 19,23,58 13 Total liabilities CV=(A9+A12) 55,114,534 34,51,62 Net Assets 14 Invested in capital assets, net of related debt 25,855,225 21,152, Restricted-expendable 2,796,65 2,479,41 16 Restricted-nonexpendable 96,949 96, Unrestricted 2,6, 914,613 CV=[A18-(A14+A15+A16)] 18 Total net assets CV=(A6-A13) 3,88,239 24,643,955
5 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part A - Statement of Net Assets (Page 2) Line No. Description Ending balance Prior year Ending balance Capital Assets 21 Land & land improvements 12,515,4 12,255,59 22 Infrastructure 2,23,537 2,23, Buildings 72,896,645 67,269, Equipment, including art and library collections 12,24,944 11,943,18 27 Construction in progress 25,56,85 9,45,675 Total for Plant, Property and Equipment CV = (A21+.. A27) 125,173,611 13,14, Accumulated depreciation 65,55,18 64,112,61 33 Intangible assets, net of accumulated amortization 155,8 34 Other capital assets
6 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part B - Revenues and Other Additions Report in whole dollars only Line No. Source of Funds Current year amount Prior year amount Operating Revenues 1 Tuition & fees, after deducting discounts & allowances 11,37,589 9,735,771 Grants and contracts - operating 2 Federal operating grants and contracts 4,387,452 3,39,19 3 State operating grants and contracts 13,578,565 8,881,94 4 Local government/private operating grants and contracts 3,796,555 3,736,585 4a Local government operating grants and contracts 2,339,369 2,798,875 4b Private operating grants and contracts 1,457, ,71 5 Sales & services of auxiliary enterprises, 359, ,354 after deducting discounts & allowances 26 Sales & services of educational activities 8 Other sources - operating (CV) CV=[B9-(B1+...+B7)] 14,784 71,6 9 Total operating revenues 33,534,82 26,184,513
7 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Nonoperating Revenues 1 Federal appropriations 1,972, State appropriations 19,861,816 19,345, 12 Local appropriations, education district taxes, & similar support 34,683,13 35,486,54 Grants-nonoperating 13 Federal nonoperating grants 31,788,387 2,934, State nonoperating grants 15 Local government nonoperating grants 16 Gifts, including contributions from affiliated organizations 91,879 2, Investment income 33,951 2, Other nonoperating revenues CV=[B19-(B1+...+B17)] 1,742,132 3,653,8 19 Total nonoperating revenues 9,173,693 79,442,38 27 Total operating and nonoperating revenues CV=[B19+B9] 123,78,495 15,626, month Student FTE from E12 CV=[B28a+B28b] 8,36 28a Undergraduates 8,36 28b Graduates 29 Total operating and nonoperating revenues per student FTE CV=[B27/B28] 15,394
8 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 2 Capital appropriations 15,46,624 8,51, Capital grants & gifts 22 Additions to permanent endowments 23 Other revenues & additions CV=[B24-(B2+...+B22)] 24 Total other revenues and additions 15,46,624 8,51, Total all revenues and other additions CV=[B9+B19+B24] 138,755, ,128,69
9 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part C - Expenses and Other Deductions Report in whole dollars only Line Description Total amount Salaries & wages Employee fringe benefits Operation and No. maintenance of plant Expenses and Deductions Depreciation Interest All other 1 Instruction 1,834,876 54,237,445 36,491,274 13,78,852 2,142, , ,687 49,123,673 2 Research 42, ,49 29,596 8,913 26,918 5,937 2,735 82,345 3 Public service 4,34 95,28 532,37 2,24 161,59 35,625 16,412 1,296,871 5 Academic support 1,89,71 7,789,67 3,383,3 1,169,612 1,624,58 358, ,32 5,748,855 6 Student services 2,381,389 14,197,244 7,511,338 2,817,114 1,124, , ,314 11,993,313 7 Institutional support 26,232,38 11,512,343 4,1,593 5,96,276 1,32,782 6,178 2,98,866 23,251,161 8 Operation & 2,374,371 6,515,963 2,325,535-11,215,869 maintenance of plant (see instructions) 1 Scholarships and 19,92,14 19,92,14 12,562,129 fellowships expenses, excluding discounts & allowances 11 Auxiliary enterprises 612, ,925 5,716 23,364 38, ,16 14 Other expenses & deductions CV=[C19-(C1+...+C13)] 1,267,5 1,267,5 1,475, Total expenses & deductions 124,494,958 65,975,914 23,61,646 2,473,95 1,139,722 31,33,726 16,147,682 Prior year amount 16,147,682 6,7,637 2,154,341 2,47,184 99,763 22,65, month Student FTE 8,36 from E12 CV=[C2a+C2b] 2a Undergraduates 8,36 2b Graduates 21 Total expenses and deductions per student FTE CV=[C19/C2] 15,492 PY Total Amount
10 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part D - Summary of Changes In Net Assets Line No. Description Current year amount Prior year amount 1 Total revenues & other additions (from B25) 138,755, ,128,69 2 Total expenses & deductions (from C19) 124,494,958 16,147,682 3 Change in net assets during year CV=(D1-D2) 14,26,161 7,981,8 4 Net assets beginning of year 24,643, , 5 Adjustments to beginning net assets and other gains or losses -8,95,877 17,318,947 CV=[D6-(D3+D4)] 6 Net assets end of year (from A18) 3,88,239 24,643,955
11 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part E - Scholarships and Fellowships Line No. Source Current year amount Prior year amount 1 Pell grants (federal) 31,788,387 2,934,574 2 Other federal grants 976,81 962,46 3 Grants by state government 8,775,192 6,13,4 4 Grants by local government 298, ,369 5 Institutional grants from restricted resources 15,19 818,21 6 Institutional grants from unrestricted resources CV=[E7-(E1+...+E5)] 484,373 35,28 7 Total gross scholarships and fellowships 42,428,3 29,478,33 Discounts and Allowances 8 Discounts & allowances applied to tuition & fees 23,336,16 16,916,21 9 Discounts & allowances applied to sales & services of auxiliary enterprises CV= (E1-E8) 1 Total discounts & allowances CV=(E7-E11) 23,336,16 16,916,21 11 Net scholarships and fellowships expenses after deducting discount & allowances (from C1) 19,92,14 12,562,129
12 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part H - Details of Endowment Assets Line No. Value of Endowment Assets Market Value Prior Year Amounts Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution. 1 Value of endowment assets at the beginning of the fiscal year 311, 243,993 2 Value of endowment assets at the end of the fiscal year 243, ,185
13 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part J - Revenue Data for Bureau of Census Source and type Total for all funds Education and and operations general/independent (includes operations endowment funds, but excludes component units) Amount Auxiliary enterprises Hospitals Agriculture extension/experiment services (1) (2) (3) (4) (5) 1 Tuition and fees 34,643,749 34,643,749 2 Sales and 359, ,857 services 3 Federal 4,387,452 4,387,452 grants/contracts (excludes Pell Grants) Revenue from the state government: 4 State 34,98,44 34,98,44 appropriations, current & capital 5 State grants 13,578,565 13,578,565 and contracts Revenue from local governments: 6 Local 34,683,13 34,683,13 appropriation, current & capital 7 Local government grants/contracts 8 Receipts from property and non-property taxes 9 Gifts and private grants, including capital grants 1 Interest earnings 11 Dividend earnings 12 Realized capital gains 1,549,65 33,951 18,637 2,339,369 2,339,369
14 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part K - Expenditure Data for Bureau of Census Category Total for all funds and Education and general/ operations (includes independent operations endowment funds, but excludes component units) Amount Auxiliary enterprises Hospitals Agriculture extension/ experiment services (1) (2) (3) (4) (5) 1 Salaries and wages 65,975,914 65,975,914 2 Employee benefits, total 23,61,647 23,61, Payment to state retirement funds (maybe included in line 2 above) 4 Current expenditures 1,944,85 1,635,942 other than salaries Capital outlay: 38,143 5 Construction 19,82,869 19,82,869 6 Equipment purchases 1,192,737 1,192,737 7 Land purchases 8 Interest on debt outstanding, all funds & activities 9 Scholarships/fellowships 42,428,3 42,428,3
15 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part L - Debt and Assets, page 1 Debt Category 1 Long-term debt outstanding at beginning of fiscal year 2 Long-term debt issued during fiscal year 3 Long-term debt retired during fiscal year 4 Long-term debt outstanding at end of fiscal year 5 Short-term debt outstanding at beginning of fiscal year 6 Short-term debt outstanding at end of fiscal year Amount
16 Institution: CUNY Bronx Community College (1953) User ID: 36c21 Part L - Debt and Assets, page 2 Assets Category 7 Total cash and security assets held at end of fiscal year in sinking or debt service funds 8 Total cash and security assets held at end of fiscal year in bond funds 9 Total cash and security assets held at end of fiscal year in all other funds Amount
17 Institution: CUNY Bronx Community College (1953) Summary Finance Survey Summary User ID: 36c21 IPEDS collects important information regarding your institution. All data reported in IPEDS survey components become available in the IPEDS Data Center and appear as aggregated data in various Department of Education reports. Additionally, some of the reported data appears specifically for your institution through the College Navigator website and is included in your institution s Data Feedback Report (DFR). The purpose of this summary is to provide you an opportunity to view some of the data that, when accepted through the IPEDS quality control process, will appear on the College Navigator website and/or your DFR. College Navigator is updated approximately three months after the data collection period closes and Data Feedback Reports will be available through the ExPT and sent to your institution s CEO in November 211. Please review your data for accuracy. If you have questions about the data displayed below after reviewing the data reported on the survey screens, please contact the IPEDS Help Desk at: or ipedshelp@rti.org. Core Revenues Revenue Source Reported values Percent of total core revenues Core revenues per FTE enrollment Tuition and fees $11,37,589 8% $1,47 Government appropriations $56,517,344 41% $7,33 Government grants and contracts $52,93,773 38% $6,483 Private gifts, grants, and contracts $1,549,65 1% $193 Investment income $33,951 % $4 Other core revenues $16,893,54 12% $2,12 Total core revenues $138,395,262 1% $17,222 Total revenues $138,755,119 $17,267 Core revenues include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private gifts, grants, and contracts; investment income; other operating and nonoperating sources; and other revenues and additions. Core revenues exclude revenues from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations. Core Expenses Expense function Reported values Percent of total core expenses Core expenses per FTE enrollment Instruction $54,237,445 44% $6,749 Research $116,49 % $14 Public service $95,28 1% $118 Academic support $7,789,67 6% $969 Institutional support $26,232,38 21% $3,264 Student services $14,197,244 11% $1,767
18 Core Expenses Other core expenses $2,359,64 16% $2,534 Total core expenses $123,882,87 1% $15,416 Total expenses $124,494,958 $15,492 Core expenses include expenses for instruction, research, public service, academic support, institutional support, student services, operation and maintenance of plant, depreciation, scholarships and fellowships expenses, other expenses, and nonoperating expenses. Calculated value FTE enrollment 8,36 The full-time equivalent (FTE) enrollment used in this report is the sum of the institution s FTE undergraduate enrollment and FTE graduate enrollment (as calculated from or reported on the 12-month Enrollment component). FTE is estimated using 12- month instructional activity (credit and/or contact hours). All doctor s degree students are reported as graduate students.
19 Institution: CUNY Bronx Community College (1953) Explanation Report User ID: 36c21 Number Source Location Description Severity Accepted Screen: Part B - Revenues and Other Additions 1 Row: 33 Col: 3 Perform Edits This number should not be zero or blank. Please explain. Explanation Reason: Every year the University receive gifts that either create new or augment existing endowments. These gifts are important to be shown separately from other gifts received as they are permanently nonexpendable. Only the income generated by these funds are used toward fulfilling the original intent of their gift. Yes
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