Higher Learning Commission Annual Institutional Data Update
University of Illinois at Urbana-Champaign ( 1872 )

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V. FINANCIAL STRENGTH (Previous Year's Data in Parenthesis)

Refer to your last complete audit information.

Definitions to be used by Public Institutions:
  • Fiscal Year of Last Complete Audit - Provide the entire period: for example, 2003-2004
  • FY 2005 Instructional Spending per Student FTE - Instructional Spending: Refer to IPEDS - Finance - Part C - Expenses and other Deductions. Use the line item entitled Instructional Spending
    • Student FTE = (# of full-time students) + 1/3(# of part-time students). FTE is for FY 2005
  • FY 2005 Percentage of Operating Revenues Used for Instructional Purposes
    • Operating Revenues = Total operating revenues + Total non-operating revenues. Refer to IPEDS - Finance - Part B - Revenues and Other Additions
    • Instructional Purposes = Instruction + Research + Academic support. Refer to IPEDS - Finance - Part C - Expenses and other Deductions
  • Changes in Net Assets
    • Change in Net Assets = Total revenues & other additions - Total expenses & deductions
    • Change in Net Assets = increase (decrease) in net assets during year
    • Refer to IPEDS - Finance - Part D - Summary of Changes in Net Assets
  • Ratio Analysis
    • Report all four ratios in decimals. Report negative ratios in the following format: -0.4
    • For a detailed description, download/view Ratio Analysis in Higher Education, 5th edition - Public Institutions (227K PDF) [http://www.prager.com/ibanking/raihe5.pdf], published by Prager, McCarthy & Sealy, LLC. Refer especially to the Appendix and to Sections IV and V. The Appendix provides the components of each of the numerators and denominators of the four ratios
    • Viability Ratio = (Expendable Net Assets) / (Total Long-term Debt)
    • Primary Reserve Ratio = (Expendable Net Assets) / (Total Expenses)
    • Net Operating Revenues Ratio = (Adjusted Net Operating Revenues) / (Adjusted Total Income)
    • Debt Burden Ratio = (Debt Service) / (Total Expenditures)
  • Direct questions regarding definitions or instructions for this section to Lady Branham at 800-621-7440x137 or lbranham@hlcommission.org
1. Instructional Spending per Student FTE:(7179)7767
2. % of Revenues Used for Instructional Purposes:(39.6)29.6
3. Last Audited Fiscal Year (enter as "2003-2004"):(2003)2005
4. Change in Net Assets: (-1505742000)42344
5. Viability Ratio:(0.4585).3985
6. Primary Reserve Ratio:(0.1381).1402
7. Net Operating Revenues Ratio:(0.075)-.0187
8. Debt Burden Ratio:(0.0212).0454
9. Moody's Bond Rating (if applicable):(AA3)AA3
10. Standard and Poor's Bond Rating (if applicable):(AA-)AA-

Notes regarding the financial information reported above:

Items 3-10 are university-wide, not campus.

Business office recalculated some of the previous year numbers. They should be :
2.Pct of revenues used for instruction: 28.7%
3.Last audited year 2003-04
4.Change in net assets: 134509
7.Net operating revenues ratio: .0012

University of Illinois at Urbana-Champaign (1872)

Technical Support: Drew Scott - webmaster@hlcommission.org - 800.621.7440x124

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