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Review Report

2008 Annual Institutional Data Update

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Composite Financial Index

Instructions
Direct questions regarding this section to Michael Kane at 800-621-7440 x139 or mkane@hlcommission.org
  • An instruction guide for Composite Financial Index can be downloaded via the following link: SamplePublic.pdf
  • Page numbers after ratios denote pages in Strategy Financial Analysis for Higher Education, 6th ed. (included in SamplePublic.pdf above)
  • Note all strength factors are limited to a scale of -1 to 10
  • Viability strength factor is set to 10 when there is no long term debt
  • For all entries, if a corresponding number does not apply, enter 0 (zero). Blank entries will not be accepted.
Definitions for this section can be found at the bottom of this page.
   2007 2006 2005
Primary Reserve Ratio Calculation    Data Str Wt CFI Data Str Wt CFI Data Str Wt CFI
     Institution unrestricted net assets
129,821
          125,494          156,496         
     Institution expendable restricted net assets +
392,651
          364,599          327,405         
     Component Unit (C.U.) unrestricted net assets +
29,545
          23,819          27,105         
     C.U. temporary restrict net assets +
377,944
          328,947          286,986         
     C.U. net investment in plant -
2,799
          2,507          1,939         
     Numerator Total Component Unit (C.U.) Unrestricted net assets
927,162
          840,352          796,053         
     Institution operating expenses
3,744,787
          3,548,600          3,471,498         
     Institution nonoperating expenses +
73,602
          62,720          63,001         
     C.U. total expenses +
171,163
          170,235          155,257         
     Denominator Total
3,989,552
          3,781,555          3,689,756         
     Primary reserve ratio (p. 58*) /
0.232
1.74
0.35
0.61
 0.222 1.00 0.35 0.58 0.216 1.00 0.35 0.57
Net Operating Revenue Ratio Calculation                                       
     Institution operating income (loss)
-1,116,758
          -1,058,292          -1,106,342         
     Institution net nonoperating revenues +
1,140,856
          1,053,385          1,055,190         
     C.U. change in unrestricted net assets +
5,726
          -3,286          3,389         
     Elimination of inter-entity amounts +
0
          0          0         
     Numerator Total
29,824
          -8,193          -47,763         
     Institution operating revenues
2,628,029
          2,490,308          2,365,156         
     Institution nonoperating revenues +
1,214,458
          1,116,105          1,153,594         
     C.U. total unrestricted revenues +
22,940
          18,247          15,875         
     Elimination of inter-entity amounts (from above) +
0
          0          0         
     Denominator Total
3,865,427
          3,624,660          3,534,625         
     Net Operating Revenue ratio (p. 86*) /
0.008
1.14
0.10
0.11
 -0.002 0.00 0.10 -0.03 -0.014 -1.00 0.10 -0.10
Return on Net Assets ratio calculation                                       
     Change in net assets plus C.U. change in net assets
235,761
          171,853          104,838         
     Divided by total net assets + C.U. total net assets
3,664,506
          3,428,745          3,256,892         
     Return on Net Assets ratio (p. 74*) /
0.064
3.20
0.20
0.64
 0.050 2.00 0.20 0.50 0.032 1.00 0.20 0.32
Viability ratio calculation                                       
     Numerator - Expendable net assets (from Primary Reserve Numerator)
927,162
          840,352          796,053         
     Institution long-term debt (total project-related debt)
1,524,559
          1,297,911          1,192,302         
     C.U. long-term debt (total project-related debt) +
0
          0          0         
     Denominator - Total Long-term + C.U. debt (total project-related debt)
1,524,559
          1,297,911          1,192,302         
     Viability ratio (p. 64*) /
0.608
1.46
0.35
0.51
 0.647 1.00 0.35 0.54 0.668 1.00 0.35 0.56
     Total-Composite Financial Indicator Score (CFI)         
1.9
          1.6          1.4

* see page numbers in Strategy Financial Analysis for Higher Education, 6th ed. (included in SamplePublic.pdf).

Comments
None
Definitions
Primary Reserve Numerator Total
Same total as in viability below
Primary Reserve Denominator Total
Elimination of inter-entity amounts. Consolidated amounts should be used, if available.
Primary Reserve Elimination of inter-entity amounts
Consolidated amounts should be used, if available.
Change in Net Assets
Elimination of inter-entity amounts. Consolidated amounts should be used, if available.
Viability Strength Factor
Viability strength factor is set to 10 when there is no long term debt
Institution long-term debt (total project-related debt)
Information not obtained from the financial statements directly since this information is usually contained in the notes.
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Other Financial Information

Instructions
For all entries, if a corresponding number does not apply, enter 0 (zero). Blank entries will not be accepted.

Direct questions regarding this section to Michael Kane at 800-621-7440 x139 or mkane@hlcommission.org

exclamation indicates required information that must be completed before submitting your report
checkmark indicates items that have been completed

Definitions for this section can be found at the bottom of this page.
Previous New
req comp Last Audit Year (example 2007) 0
2007
req comp Was Your most recent financial audit UNQUALIFIED N/A
Yes
 
 
 
Definitions
TBD
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2008-04-04 16:47:07.546
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