Finance Institution: CUNY Graduate School and University Center (190576) User ID: 36C0021
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1 Institution: CUNY Graduate School and University Center (19576) 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. There have been no changes to the Finance data collection from the collection. 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 Graduate School and University Center (19576) 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 Graduate School and University Center (19576) 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, 213.) Beginning: month/year Month: Year: (MMYYYY) And ending: month/year Month: Year: (MMYYYY) 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 You may use the space below to provide context for the data you've reported above.
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5 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part A - Statement of Financial Position 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 35,336,126 26,352,67 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 16,247,184 97,497,289 4 Other noncurrent assets CV=[A5-A31] 47,162,123 44,84,322 5 Total noncurrent assets 15,331,56 144,659,412 6 Total assets CV=(A1+A5) 171,12,19 185,667,632 Current Liabilities 7 Long-term debt, current portion 1,737,463 1,559,673 8 Other current liabilities CV=(A9-A7) 18,281,645 22,343,88 9 Total current liabilities 24,81,343 19,841,318 Noncurrent Liabilities 1 Long-term debt 14,644,39 17,343, Other noncurrent liabilities CV=(A12-A1) 41,252,575 35,785, Total noncurrent liabilities 14,429, ,596, Total liabilities CV=(A9+A12) 168,437, ,51,741 Net Assets 14 Invested in capital assets, net of related debt 19,324,772 8,5, Restricted-expendable 22,374,26 23,47,27 16 Restricted-nonexpendable 2,351,91 2,54, Unrestricted -31,64,321-22,893,988 CV=[A18-(A14+A15+A16)] 18 Total net assets 2,574,474 21,156,891 CV=(A6-A13)
6 You may use the space below to provide context for the data you've reported above.
7 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part A - Statement of Financial Position (Page 2) Line No. Description Ending balance Prior year Ending balance Capital Assets 21 Land and land improvements 16,5, 16,5, 22 Infrastructure 23 Buildings 216,954, ,914, Equipment, including art and library collections 14,635,434 14,952, Construction in progress 1,724,611 1,749,951 Total for Plant, Property and Equipment 25,116, ,814,524 CV = (A21+.. A27) 28 Accumulated depreciation 124,416,39 133,665, Intangible assets, net of accumulated amortization 296, , Other capital assets You may use the space below to provide context for the data you've reported above.
8 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part E - Scholarships and Fellowships 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) 1,266,94 1,228,919 2 Other federal grants (Do NOT include FDSL amounts) 7,87 13,35 3 Grants by state government 362, ,351 4 Grants by local government 5 Institutional grants from restricted resources 697,52 829,931 6 Institutional grants from unrestricted resources CV=[E7-(E1+...+E5)] 15,89,22 18,149,756 7 Total gross scholarships and fellowships 2,484,66 18,346,456 Discounts and Allowances 8 Discounts and allowances applied to tuition and fees 15,918,946 16,68,57 9 Discounts and allowances applied to sales and services of auxiliary enterprises 1 Total discounts and allowances CV=(E8+E9) 16,68,57 15,918, Net scholarships and fellowships expenses after deducting discounts and allowances CV= (E7-E1) This amount will be carried forward to C1 of the expense section. 1,738,399 4,565,66 You may use the space below to provide context for the data you've reported above.
9 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part B - Revenues and Other Additions Line No. Source of Funds Current year amount Prior year amount Operating Revenues 1 Tuition and fees, after deducting discounts & allowances 2,244,346 23,796,19 Grants and contracts - operating 2 Federal operating grants and contracts 3,283,757 3,85,642 3 State operating grants and contracts 1,399,94 1,966,148 4 Local government/private operating grants and contracts 11,797,682 11,574,751 4a Local government operating grants and contracts 75, ,346 4b Private operating grants and contracts 1,869,459 1,949,336 5 Sales and services of auxiliary enterprises, 227,911 after deducting discounts and allowances 2,4 6 Sales and services of hospitals, after deducting patient contractual allowances 26 Sales and services of educational activities 7 Independent operations 8 Other sources - operating 219,64 2,614,41 CV=[B9-(B1+...+B7)] 9 Total operating revenues 39,344,71 41,586,649
10 Institution: CUNY Graduate School and University Center (19576) 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 11 State appropriations 147,53, ,59, Local appropriations, education district taxes, and similar support 15, 2, Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct 1,266,94 Student Loans 1,228, State nonoperating grants 15 Local government nonoperating grants 16 Gifts, including contributions from affiliated organizations 1,572,445 1,337, Investment income 275, , Other nonoperating revenues CV=[B19-(B1+...+B17)] 3,56,68 19 Total nonoperating revenues 153,879, ,63, Total operating and nonoperating revenues CV=[B19+B9] 21,189, ,223, month Student FTE from E12 3,142 3,84 29 Total operating and nonoperating revenues per student FTE CV=[B27/B28] 64,32 62,654
11 Institution: CUNY Graduate School and University Center (19576) 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 14,58,68 5,754,78 21 Capital grants and gifts 22 Additions to permanent endowments 137, , Other revenues and additions CV=[B24-(B2+...+B22)] 24 Total other revenues and additions 14,718,24 5,943, Total all revenues and other additions CV=[B9+B19+B24] 27,133,235 27,941,898 You may use the space below to provide context for the data you've reported above.
12 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part C - Expenses and Other Deductions Report Total Operating AND Nonoperating Expenses in this section Line Description Total amount Salaries and wages Employee fringe benefits Operation and Depreciation Interest All PY Total No. maintenance of plant other Amount Expenses and Deductions 1 Instruction 119,464,76 77,798,1 36,776, ,15 62, ,166 3,4,53 115,48,387 2 Research 2,24,63 1,448,36 5,318,394 1,96, ,64 348,18 181,468 9,585,69 3 Public service 1,195,229 4,664,844 2,336,942 1,117,421 6,56 5,713 2,979 4,85,77 5 Academic support 2,125,225 2,8,888 4,694,995 2,297,262 4,697,73 4,69,85 2,124,618 19,42,854 6 Student services 11,855,75 19,869,514 3,877,948 1,811,983 1,29, , ,787 17,726,858 7 Institutional support 6,791,15 37,534,754 13,36,4 6,331,94 5,291,356 3,995,51 2,89,298 32,178,15 8 Operation and 12,118,56 maintenance 315,54 15,925-12,584,35 of plant (see instructions) 1 Scholarships and fellowships expenses, excluding discounts and allowances (from E11) 1,738,399 1,738,399 4,565,66 11 Auxiliary enterprises 533, , ,77 15,362 1,775, Hospital services 13 Independent operations 14 Other expenses and deductions CV=[C19-(C1+...+C13)] 7,829, ,829,714 5,966, Total expenses and deductions 222,92,759 17,377,833 5,445,833 1,9,56 5,28,678 48,897,99 21,74,183 Prior year amount 21,74,183 15,853,618 46,297,913 1,371,381 5,748,963 42,468, month Student FTE from E12 3,142 3,84 21 Total expenses and deductions per student FTE CV=[C19/C2] 7,685 68,333 You may use the space below to provide context for the data you've reported above.
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14 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part D - Summary of Changes In Net Position Line No. Description Current year amount Prior year amount 1 Total revenues and other additions (from B25) 27,133,235 27,941,898 2 Total expenses and deductions (from C19) 222,92,759 21,74,183 3 Change in net position during year -14,959,524-2,798,285 CV=(D1-D2) 4 Net position beginning of year 25,785,93 21,156,891 5 Adjustments to beginning net position and other gains or losses -3,622,893-1,83,727 CV=[D6-(D3+D4)] 6 Net position end of year (from A18) 2,574,474 21,156,891 You may use the space below to provide context for the data you've reported above.
15 Institution: CUNY Graduate School and University Center (19576) 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 38,8,424 39,648,525 2 Value of endowment assets at the end of the fiscal year 39,648,525 48,249,378 You may use the space below to provide context for the data you've reported above.
16 Institution: CUNY Graduate School and University Center (19576) 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 4,44,166 4,44,166 2 Sales and 2,4 2,4 services grants/contracts (excludes Pell Grants) 3 Federal 3,85,642 3,85,642 Revenue from the state government: 4 State 162,264,28 appropriations, current & capital 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 12,286, , ,41 1,966,148 2, 848, ,264,28 1,966,148 2, 848,346 You may use the space below to provide context for the data you've reported above.
17 Institution: CUNY Graduate School and University Center (19576) 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 17,377,833 17,377,833 2 Employee benefits, total 5,445,833 5,445,833 3 Payment to state retirement funds (maybe included in line 2 above) 4 Current expenditures 39,352,69 other than salaries Capital outlay: 5 Construction 2,978 6 Equipment purchases 1,28,649 7 Land purchases 8 Interest on debt outstanding, all funds and activities 9 Scholarships/fellowships 18,346,456 18,346,456 You may use the space below to provide context for the data you've reported above. 39,352,69 2,978 1,28,649
18 Institution: CUNY Graduate School and University Center (19576) User ID: 36C21 Part L - Debt and Assets, page 1 Debt Category 1 Long-term debt outstanding at beginning of fiscal year Amount 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.
19 Institution: CUNY Graduate School and University Center (19576) 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 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.
20 Institution: CUNY Graduate School and University Center (19576) 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 Data Center and sent to your institution s CEO in November 214. 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 $23,796,19 11% $7,574 Government appropriations $156,79,248 76% $49,876 Government grants and contracts $7,849,55 4% $2,498 Private gifts, grants, and contracts $12,286,928 6% $3,911 Investment income $327,363 % $14 Other core revenues $6,162,528 3% $1,961 Total core revenues $27,131,231 1% $65,923 Total revenues $27,133,235 $65,924 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 $119,464,76 54% $38,22 Research $1,448,36 5% $3,325 Public service $4,664,844 2% $1,485 Academic support $2,8,888 9% $6,368 Institutional support $37,534,754 17% $11,946
21 Core Expenses Student services $19,869,514 9% $6,324 Other core expenses $9,568,114 4% $3,45 Total core expenses $221,559,234 1% $7,515 Total expenses $222,92,759 $7,685 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 3,142 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 Graduate School and University Center (19576) Edit Report Finance User ID: 36C21 CUNY Graduate School and University Center (19576) Source Description Severity Resolved Options Screen: Financial Position Upload File The value of this field is expected to be greater than zero. Please correct your data or 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 Screen: Scholarships & Fellowships Upload File The amount reported is outside the expected range of between 3,935 and 11,85 when compared with the prior year value. Please correct your data or explain. (Error #531) Explanation Yes Reason: Due to increase in number of enrollment this year the amount for grants is higher than previous year Screen: Expenses Screen Entry The amount of depreciation expenses allocated to instruction on line 1 is outside the expected range of between 1,9,51 and 7,63,354 compared to the total depreciation expenditures reported across all functional expense categories. Please correct your data or contact the IPEDS Help Desk for assistance. (Error #5176) Fatal Yes Reason: Overridden by administrator. The institution has refined their allocation method and now allocates on the value of the capital assets per college. JLM Screen Entry The amount of operation and maintenance of plant expenses allocated to instruction on line 1 is outside the expected range of between 1,258,44 and 8,88,824 compared to the total operation and maintenance of plant expenditures reported across all functional expense categories. Please correct your data or contact the IPEDS Help Desk for assistance. (Error #5175) Fatal Yes Reason: Overridden by administrator. The institution has refined their allocation method and now allocates on the value of the capital assets per college. JLM Screen Entry The amount of interest expenses allocated to instruction on line 1 is outside the expected range of between 528,68 and 3,696,474 compared to the total interest expenditures reported across all functional expense categories. Please correct your data or contact the IPEDS Help Desk for assistance. (Error #5178) Fatal Yes Reason: Overridden by administrator. The institution has refined their allocation method and now allocates on the value of the capital assets per college. JLM Screen: Net Position Screen Entry The calculated amount of change in net position during the year in Part D (line 3) is expected to be greater than zero. Please confirm that the data reported are correct. (Error #522) Related Net Position Screens: Confirmation Yes
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