C.3. Annual Report to the Regents
January 1989
Development Policy and Administration Manual
Chapter V. Requirements for Reporting Gifts
Section C. Report Descriptions
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ANNUAL REPORT TO THE REGENTS
The Annual Report is intended to provide information to The
Regents on private support to the University during the preceding
fiscal year. Figures for the fiscal year ending on June 30 are
due at Development Policy and Administration, Office of the
President, by approximately September 1 of each year.
Campuses should provide separate sets of figures for support to
The Regents and support to the Campus Foundation. Each set of
figures should be broken down in three different ways: 1) by
source; 2) by purpose; and 3) by type of asset. The figures
given should include pledges but exclude pledge payments in all
categories. Following are more detailed instructions for each
category.
SOURCE
The Annual Report figures are arranged to indicate the total
amount of private support received from each of six sources:
Individuals who are Alumni; Other Individuals; Campus-related
Organizations; Corporations; Foundations; and Other Non-profit
Sources. A subtotal of the two amounts for Individuals ("Alumni"
and "Other Individuals") should be provided (see the Sample
Report Format at the end of this section).
The source terms used for the Annual Report, and the correspond-
ing definitions as adapted from the CASE/NACUBO guidelines (see
Section V: B.4), are as follows:
ANNUAL REPORT
SOURCE CATEGORY
DEFINITION\
INSTRUCTIONS
Individuals
Alumni
See "ALUMNI"
Other See "OTHER INDIVIDUALS"
Campus-related Organizations See "CAMPUS-RELATED ORGANIZATIONS"
Corporations See "FOR-PROFIT ENTITIES"
Foundations See "NON-PROFIT FOUNDATIONS OR
CHARITABLE TRUSTS"
Other Non-profit Sources See "OTHER ORGANIZATIONS"
Bequests are classified under one of the two categories for
individuals according to their source. The total amount received
from bequests is to be provided in a footnote to the subtotal of
gifts from individuals. (Please see the Sample Report Format at
the end of this section.)
PURPOSE
The Annual Report figures are arranged to indicate the total
amount of private support received for each of eight purposes as
designated by the donors or grantors. The purposes described by
the Annual Report, and corresponding definitions as adapted from
the CASE/NACUBO guidelines (See Section V: B.5), are as follows:
ANNUAL REPORT
SOURCE CATEGORY DEFINITION\
INSTRUCTIONS
Research See "RESEARCH"
Student Support Combine "STUDENT FINANCIAL AID"
and "LOAN FUNDS"
Instruction See "INSTRUCTION"
Campus Improvement Combine "OPERATIONS AND
MAINTENANCE OF PHYSICAL PLANT"
and "PROPERTY, BUILDINGS, AND
EQUIPMENT"
Departmental Support Combine "DEPARTMENTAL SUPPORT:
UNRESTRICTED" and "DEPARTMENTAL SUPPORT:
RESTRICTED"
Departmental Support:
Restricted for
Agriculture See "DEPARTMENTAL SUPPORT:
RESTRICTED FOR AGRICULTURE"
Unrestricted See "CURRENT OPERATIONS:
UNRESTRICTED"
Other Purposes Combine "LIBRARY" and"NON-
INSTRUCTIONAL SERVICES" and
"ENDOWMENT: UNRESTRICTED" and
"OTHER RESTRICTED PURPOSES"
TYPE OF ASSET
The Annual Report provides a breakdown of the value of assets
received in each of five different forms: cash; securities; real
property; nonmonetary items; and pledges. The terms used by the
Annual Report correspond exactly to the definitions as adapted
from the CASE/NACUBO guidelines that are found in Section V:
B.6, Type of Asset. ANNUAL REPORT TO THE REGENTS
SAMPLE REPORT FORMAT
CAMPUS
19XX-XX
Xxxxxxxxxx
Regents Foundation Total
SOURCE
Corporations $29,525,000 $ 1,719,000 $31,244,000
Individuals
Alumni 10,046,000 9,986,000 20,032,000
Other 5,064,000 3,221,000 8,285,000
Foundations 8,302,000 1,882,000 10,184,000
Other Nonprofit 2,926,000 15,000 2,941,000
Campus-related Org. 788,000 79,000 867,000
TOTAL $56,651,000 $16,902,000 $73,553,000
PURPOSE
Campus Improvement $15,594,000 $ 2,091,000 $17,685,000
Research 19,528,000 72,000 19,600,000
Other Purposes 7,363,000 2,804,000 10,167,000
Departmental Support 5,320,060 8,413,000 13,733,060
Student Support 6,601,000 2,568,000 9,169,000
Unrestricted 359,000 906,000 1,265,000
Instruction 768,000 48,000 816,000
Departmental Support: 1,117,940 -0- 1,117,940
Restricted for Agriculture
TOTAL $56,651,000 $16,902,000 $73,553,000
Xxxxxxxxxx
Regents Foundation Total
TYPE OF ASSET
Cash $35,842,000 $ 8,127,000 $43,969,000
Securities 700,000 2,764,000 3,464,000
Real Property 2,000 2,205,000 2,207,000
Nonmonetary 8,874,000 350,000 9,224,000
Pledges 11,233,000 4,456,000 15,689,000
TOTAL $56,651,000 $16,902,000 $73,553,000