Finance Institution: CUNY New York City College of Technology (190655) User ID: 36C0024
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1 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 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 New York City College of Technology (19655) User ID: 36C24 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 New York City College of Technology (19655) User ID: 36C24 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, 212.) Beginning: month/year (MMYYYY) Month: Year: And ending: month/year (MMYYYY) Month: Year: 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 Don't know (Explain in (Explain in box below) 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 You may use the space below to provide context for the data you've reported above.
4 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part A - Statement of Net Assets Most recent fiscal year ending before October 212 If your institution is a parent institution then the amounts reported in Parts A and D should include ALL of your child institutions Line no. Current year amount Prior year amount Current Assets 1 Total current assets 22,6,111 33,493,677 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 42,958,777 41,288,779 4 Other noncurrent assets CV=[A5-A31] 61,796,69 47,432,416 5 Total noncurrent assets 9,391,193 13,84,848 6 Total assets CV=(A1+A5) 136,578, ,451,34 Current Liabilities 7 Long-term debt, current portion 1,174, ,845 8 Other current liabilities CV=(A9-A7) 35,81,769 24,857,51 9 Total current liabilities 26,31,832 36,768,614 Noncurrent Liabilities 1 Long-term debt 65,44,399 75,865, Other noncurrent liabilities CV=(A12-A1) 31,116,93 25,587, Total noncurrent liabilities 9,631,584 16,982, Total liabilities CV=(A9+A12) 143,751, ,663,416 Net Assets 14 Invested in capital assets, net of related debt 1,348,538 9,477, Restricted-expendable 5,698,196 4,868, Restricted-nonexpendable 4,797,58 4,229, Unrestricted -25,748,371-25,55,94 CV=[A18-(A14+A15+A16)] 18 Total net assets -7,172,664-4,212,112 CV=(A6-A13)
5 You may use the space below to provide context for the data you've reported above.
6 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part A - Statement of Net Assets (Page 2) Most recent fiscal year ending before October 212 Line No. Description Ending balance Prior year Ending balance Capital Assets 21 Land & land improvements 9,46,932 9,46, Infrastructure 8,425,567 8,86, Buildings 92,118,731 92,381, Equipment, including art and library collections 14,532,77 15,44, Construction in progress 27,149,88 41,161,31 Total for Plant, Property and Equipment 166,8, ,633,88 CV = (A21+.. A27) 28 Accumulated depreciation 76,35,787 78,861, Intangible assets, net of accumulated amortization 262, , Other capital assets You may use the space below to provide context for the data you've reported above.
7 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part E - Scholarships and Fellowships Most recent fiscal year ending before October 212 DO NOT REPORT FEDERAL DIRECT STUDENT LOANS (FDSL) ANYWHERE IN THIS SECTION Line No. Source Current year amount Prior year amount 1 Pell grants (federal) 4,857,392 41,256,152 2 Other federal grants (Do NOT include FDSL amounts) 1,612, ,313 3 Grants by state government 16,453,2 19,461,21 4 Grants by local government 321,834 5 Institutional grants from restricted resources 3,954, ,186 6 Institutional grants from unrestricted resources CV=[E7-(E1+...+E5)] 6,759,29 2,382,98 7 Total gross scholarships and fellowships 65,581,68 68,838,881 Discounts and Allowances 8 Discounts & allowances applied to tuition & fees 4,767,941 45,589,883 9 Discounts & allowances applied to sales & services of auxiliary enterprises 1 Total discounts & allowances CV=(E8+E9) 45,589,883 4,767, Net scholarships and fellowships expenses after deducting discounts & allowances CV= (E7-E1) This amount will be carried forward to C1 of the expense section. 23,248,998 24,813,667 You may use the space below to provide context for the data you've reported above.
8 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part B - Revenues and Other Additions Most recent fiscal year ending before October 212 Line No. Source of Funds Current year amount Prior year amount Operating Revenues 1 Tuition & fees, after deducting discounts & allowances 31,533,387 34,54,741 Grants and contracts - operating 2 Federal operating grants and contracts 4,599,958 4,24,187 3 State operating grants and contracts 19,96,479 3,965,226 4 Local government/private operating grants and contracts 4,83,936 4,199,961 4a Local government operating grants and contracts 2,174,77 1,789,92 4b Private operating grants and contracts 2,25,191 2,294,16 5 Sales & services of auxiliary enterprises, 552,179 after deducting discounts & allowances 477,828 6 Sales & services of hospitals, after deducting patient contractual allowances 26 Sales & services of educational activities 7 Independent operations 8 Other sources - operating 242,378 1,128,647 CV=[B9-(B1+...+B7)] 9 Total operating revenues 61,974,611 74,55,296
9 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part B - Revenues and Other Additions Most recent fiscal year ending before October 212 Line No.Source of funds Current year amount Prior year amount Nonoperating Revenues 1 Federal appropriations 11 State appropriations 51,914,695 48,455, Local appropriations, education district taxes, & similar support 9,18,673 9,183, Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct Student 4,857,392 Loans 41,256, State nonoperating grants 15 Local government nonoperating grants 16 Gifts, including contributions from affiliated organizations Investment income 146, ,98 18 Other nonoperating revenues CV=[B19-(B1+...+B17)] 1,956,537 15,292,54 19 Total nonoperating revenues 117,392,416 11,9, Total operating and nonoperating revenues CV=[B19+B9] 175,559, ,367, month Student FTE from E12 12,194 11, Total operating and nonoperating revenues per student FTE CV=[B27/B28] 14,397 15,269
10 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part B - Revenues and Other Additions Most recent fiscal year ending before October 212 Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 2 Capital appropriations 8,265,56 11,492, Capital grants & gifts 22 Additions to permanent endowments 23 Other revenues & additions CV=[B24-(B2+...+B22)] 24 Total other revenues and additions 8,265,56 11,492, Total all revenues and other additions CV=[B9+B19+B24] 187,51,88 187,632,83 You may use the space below to provide context for the data you've reported above.
11 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part C - Expenses and Other Deductions Line No. Most recent fiscal year ending before October 212 Report Total Operating AND Nonoperating Expenses in this section Description Total amount Salaries & wages Employee fringe benefits Operation and maintenance Depreciation Interest All of plant other Expenses and Deductions 1 Instruction 2,761,17 9,538,477 9,622,552 58,27,773 2,953,115 6,46,632 1,549,277 87,738 2 Research 16, , ,916 9,83 12,436 2,982 1,676 35,641 3 Public service 117, , ,873 79,984 26,945 6,462 3, ,151 5 Academic support 13,424,952 4,935,534 2,95,858 3,552, , ,88 1,51,22 11,361,539 6 Student services 15,264,823 6,518,453 2,565,13 1,699, , ,68 3,838,87 13,76,678 7 Institutional support 35,23,336 13,137,854 5,246,678 8,56,285 2,52,78 1,153,772 4,871,967 3,239,937 8 Operation & maintenance 14,367,624 of plant (see instructions) 4,433,27 1,926,189-2,727,83 1 Scholarships and fellowships expenses, excluding discounts & allowances (from E11) 23,248,998 23,248,998 24,813, Auxiliary enterprises 659,888 2,373,276 79, ,2 414, ,511 55,87 2,35,86 12 Hospital services 13 Independent operations 14 Other expenses & deductions 8,487, ,487,598 17,529,798 CV=[C19-(C1+...+C13)] 19 Total expenses & deductions 189,132,969 88,19,136 33,21,4 4,996,44 2,793,564 6,23, ,124,748 Prior year amount 191,124,748 86,371,21 32,564,648 5,72,846 2,76,445 64,49, month Student FTE 12,194 11,747 from E12 21 Total expenses and 15,51 16,27 deductions per student FTE CV=[C19/C2] You may use the space below to provide context for the data you've reported above. PY Total Amount
12 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part D - Summary of Changes In Net Assets Most recent fiscal year ending before October 212 Line No. Description Current year amount Prior year amount 1 Total revenues & other additions (from B25) 187,51,88 187,632,83 2 Total expenses & deductions (from C19) 189,132, ,124,748 3 Change in net assets during year -2,81,161-3,492,665 CV=(D1-D2) 4 Net assets beginning of year -8,36,631-4,212,113 5 Adjustments to beginning net assets and other gains or losses -879,39 7,587,184 CV=[D6-(D3+D4)] 6 Net assets end of year (from A18) -7,172,664-4,212,112 You may use the space below to provide context for the data you've reported above.
13 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part H - Details of Endowment Assets Most recent fiscal year ending before October 212 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 1,93,969 12,178,23 2 Value of endowment assets at the end of the fiscal year 12,931,977 11,886,474 You may use the space below to provide context for the data you've reported above.
14 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part J - Revenue Data for Bureau of Census Source and type Total for all funds and operations (includes endowment funds, but excludes component units) Most recent fiscal year ending before October 212 Amount Education and Auxiliary enterprises Hospitals Agriculture general/independent extension/experiment operations services (1) (2) (3) (4) (5) 1 Tuition and fees 8,13,624 8,13,624 2 Sales and 477, ,828 services 3 Federal 4,24,187 grants/contracts (excludes Pell Grants) 4,24,187 Revenue from the state government: 4 State 59,947,745 appropriations, current & capital 59,947,745 5 State grants and contracts Revenue from local governments: 6 Local 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 2,294, ,98 213,71 3,965,226 9,183, 1,789,92 You may use the space below to provide context for the data you've reported above. 3,965,226 9,183, 1,789,92
15
16 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part K - Expenditure Data for Bureau of Census Category Total for all funds and operations (includes endowment funds, but excludes component units) Most recent fiscal year ending before October 212 Amount Education and general/ Auxiliary enterprises Hospitals Agriculture extension/ independent operations experiment services (1) (2) (3) (4) (5) 1 Salaries and wages 88,19,136 87,318,673 79,463 2 Employee benefits, total 33,21,4 32,876,38 334,2 3 Payment to state retirement funds (maybe included in line 2 above) 4 Current expenditures 28,287,227 other than salaries Capital outlay: 5 Construction 14,3,583 6 Equipment purchases 2,715,256 2,715,256 7 Land purchases 8 Interest on debt outstanding, all funds & activities 9 Scholarships/fellowships 68,838,881 68,838,881 You may use the space below to provide context for the data you've reported above. 27,627,34 659,887 14,3,583
17 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part L - Debt and Assets, page 1 Most recent fiscal year ending before October 212 Debt Category Amount 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 You may use the space below to provide context for the data you've reported above.
18 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Part L - Debt and Assets, page 2 Most recent fiscal year ending before October 212 Assets Category 7 Total cash and security assets held at end of fiscal year in sinking or debt service funds Amount 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 You may use the space below to provide context for the data you've reported above.
19 Institution: CUNY New York City College of Technology (19655) User ID: 36C24 Prepared by This survey component was prepared by: Keyholder SFA Contact HR Contact Finance Contact Other Name: How long did it take to prepare this survey component? hours minutes The name of the preparer is being collected so that we can follow up with the appropriate person in the event that there are questions concerning the data. The Keyholder will be copied on all correspondence to other preparers. The time it took to prepare this component is being collected so that we can continue to improve our estimate of the reporting burden associated with IPEDS. Please include in your estimate the time it took for you to review instructions, query and search data sources, complete and review the component, and submit the data through the Data Collection System. Thank you for your assistance.
20 Institution: CUNY New York City College of Technology (19655) Summary Finance Survey Summary User ID: 36C24 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 213. 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 $34,54,741 19% $2,833 Government appropriations $57,638,348 31% $4,727 Government grants and contracts $78,251,485 42% $6,417 Private gifts, grants, and contracts $2,294,997 1% $188 Investment income $157,98 % $13 Other core revenues $13,691,311 7% $1,123 Total core revenues $186,573,98 1% $15,3 Total revenues $187,51,88 $15,34 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 $9,622,552 49% $7,432 Research $315,891 % $26 Public service $371,542 % $3 Academic support $13,424,952 7% $1,11 Institutional support $35,23,336 19% $2,872 Student services $15,264,823 8% $1,252 Other core expenses $31,736,597 17% $2,63 Total core expenses $186,759,693 1% $15,316
21 Core Expenses Total expenses $189,132,969 $15,51 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 12,194 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.
22 Institution: CUNY New York City College of Technology (19655) Edit Report User ID: 36C24 Finance CUNY New York City College of Technology (19655) Source Description Severity Resolved Options Screen: Assets Upload File This number should be greater than zero. Please explain. (Error #5148) Explanation Yes Reason: Other than the operation result, the unrestricted net assets in deficit is primarily attributable to recording: 1) the liabilities of accrued compensated vacation leaves and accumulated sick leaves in accordance with GASB Statement No. 16, Accounting for Compensated Absences, and 2) the liabilities for postemployment benefits to employees in accordance with GASB Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. Upload File Total net assets is expected to be a positive number. Please fix or explain why total liabilities exceed total assets. (Error #5156) Explanation Yes Reason: Other than the operation result, the unrestricted net assets in deficit is primarily attributable to recording: 1) the liabilities of accrued compensated vacation leaves and accumulated sick leaves in accordance with GASB Statement No. 16, Accounting for Compensated Absences, and 2) the liabilities for postemployment benefits to employees in accordance with GASB Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. Screen: Revenues Part 3 Perform Edits Related Revenues Part 3 Screens: Screen: Net Assets Perform Edits This number should not be zero or blank. Please verify. (Error #5231) Confirmation Yes This number is expected to be greater than zero. Please verify. (Error #522) Confirmation Yes Related Net Assets Screens: Screen: Endowment data Upload File Value of endowment assets (beginning of year) is expected to be equal to the prior year's value of endowment assets (end of year). Please explain. (Error #5186) Explanation Yes Reason: Line 3- Change in net assets- negative amount. Consistent from PY the university had more expense than revenues and grants received.
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