Finance - Private not-for-profit institutions and Public institutions using FASB standards

Form Version Finance - FASB Institutions
The survey for FASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2007-08. Please indicate in which version you will report finance data:
		FASB (Financial Accounting Standard Board)
		Aligned FASB (OPTIONAL in Fiscal Year 2007-08)
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.

Finance - Private not-for-profit institutions and Public institutions using FASB standards

General Information Finance - FASB 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, 2008.)
Beginning: month/year (MMYYYY)	Month:		Year:
And ending: month/year (MMYYYY)	Month:		Year:

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. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
		Yes (report endowment assets)
		No
4. 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. Does your institution account for Pell grants as pass through transactions (a simple payment on the student's account) or as federal grant revenues to the institution?
		Pass through (agency)		Federal grants		Does not award Pell grants

You may use the space below to provide context for the data you've reported above.

Part A - Statement of Financial Position, Page 1

Fiscal Year 2008 Report in whole dollars only
Line No.	Assets, Liabilities, and Net Assets		Total Amount	Prior Year Amounts
	Assets
01	Long-term investments			8,071,465,000
02	Total assets			11,405,820,000
	Liabilities
03	Total liabilities			2,252,377,000
	Net assets
04	Total unrestricted net assets			6,695,615,000
05	Total restricted net assets			2,457,828,000
	05a	Permanently restricted net assets included in line 05
06	Total net assets			9,153,443,000

Part A - Statement of Financial Position, Page 2

Line No.	Plant, Property and Equipment	Total Amount End of Year	Prior Year Amounts
11	Land and land improvements		160,436,000
12	Buildings		2,741,754,000
13	Equipment, including art and library collections		294,540,000
14	Property obtained under capital leases (if not included in equipment)		0

Part B - Summary of Changes in Net Assets

(Please complete Part A before providing data for Part B) Fiscal Year 2008
	Report in whole dollars only
Line No.	Revenues, Expenses, Gains and Losses	Total Amount	Prior Year Amounts
01	Total revenues and investment return		4,035,316,000
02	Total expenses (enter a positive number)		2,688,355,000
03	Other specific changes in net assets (CV) CV=[B04-(B01-B02)]	-21,290,000
04	Change in net assets		1,325,428,000
05	Net assets, beginning of year		7,828,015,000
06	Adjustments to beginning of year net assets (CV) CV=[B07-(B04+B05)]	0	0
07	Net assets, end of year (from A06)	9,169,131,000	9,153,443,000
You may use the space below to provide context for the data you've reported above.

Part C - Scholarships and Fellowships

Fiscal Year 2008 Report in whole dollars only
Line No.	Scholarships and Fellowships	Total Amount	Prior Year Amounts
01	Pell grants		3,382,000
02	Other federal grants		10,073,000
03	State grants		0
04	Local grants		0
05	Institutional grants (funded)		47,048,000
06	Institutional grants (unfunded)		125,753,000
07	Total scholarships and fellowships (CV) CV=[C01+...+C06]	207,479,000	186,256,000
08	Allowances (scholarships) applied to tuition and fees		186,256,000
09	Allowances (scholarships) applied to auxiliary enterprise revenues		0

Part D - Revenues and Investment Return

(Please complete Parts B and C before providing data for Part D) Fiscal Year 2008 Report in whole dollars only
Line No.	Source of Funds	Total Amount	Prior Year Amounts
01	Tuition and fees (net of allowance reported in Part C, line 08)		542,093,000
	Government Appropriations
02	Federal appropriations		10,018,000
03	State appropriations		3,447,000
04	Local appropriations		0
	Government Grants and Contracts
05	Federal grants and contracts		592,590,000
06	State grants and contracts		9,631,000
07	Local grants and contracts		55,748,000
	Private Gifts, Grants and Contracts
08	Private gifts, grants and contracts		477,162,000
09	Contributions from affiliated entities		0
	Other Revenue
10	Investment return		1,424,395,000
11	Sales and services of educational activities		361,489,000
12	Sales and services of auxiliary enterprises (net of allowance reported in Part C, line 09)		102,002,000
13	Hospital revenue If this institution is primarily a hospital, please click here		0
14	Independent operations revenue		445,009,000
15	Other revenue (CV) CV=[D16-(D01+...+D14)]	13,744,000
16	Total revenues and investment return (from B01)	2,931,787,000	4,035,316,000

Part E - Expenses by Functional and Natural Classification

(Please complete Part B before providing data for Part E) Fiscal Year 2008 Report in whole dollars only
Line No.	Expenses by Functional Classification	Total amount	Salaries and wages	Benefits	Operation and maintenance of plant	Depreciation	Interest	All other
		(1)	(2)	(3)	(4)	(5)	(6)	(7)
01	Instruction							480,828,000
02	Research							165,524,000
03	Public service							102,427,000
04	Academic support							41,953,000
05	Student service							21,160,000
06	Institutional support							64,991,000
07	Auxiliary enterprises							51,176,000
08	Net grant aid to students (net of tuition and fee allowances) (do not include work study here)							0
09	Hospital services If this institution is primarily a hospital, please click here							0
10	Independent operations							0
11	Operation and maintenance of plant (see instructions)	0						0
12	Other expenses (CV) CV=[E13-(E01+...+E11)]	0	0	0	0	0	0	0
13	Total expenses	2,894,809,000			0			928,059,000
	Prior year total expenses	2,688,355,000	1,334,229,000	294,909,000		146,310,000	49,633,000

Part H - Value of Endowment Assets

Fiscal Year 2008 Report in whole dollars only
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.
01	Value of endowment assets at the beginning of the fiscal year		5,937,814,000
02	Value of endowment assets at the end of the fiscal year		7,149,803,000