University of Oregon 2019 Annual Financial Report
Statement of Revenues, Expenses, and Changes in Net Position
For the Year Ended June 30,
OPERATING REVENUES
University
2019
2018
(In thousands)
Student Tuition and Fees (Net of Allowances of $83,232
and $77,945, respectively)
Federal Grants and Contracts
State and Local Grants and Contracts
Nongovernmental Grants and Contracts
Educational Department Sales and Services
Auxiliary Enterprises Revenues (Net of Allowances of $6,982
and $6,244 respectively)
Other Operating Revenues
Total Operating Revenues
OPERATING EXPENSES
Instruction
Research
Public Service
Academic Support
Student Services
$
385,387 $
389,405
98,482
93,077
3,197
3,015
22,007
20,230
16,679
15,976
209,393
204,650
9,015
13,750
744,160
740,103
Auxiliary Programs
Institutional Support
Operation and Maintenance of Plant
Student Aid
Other Operating Expenses
Change in Components of Net Pension & OPEB Liabilities (Notes 13 and 14)
Total Operating Expenses
Operating Loss
293,053
279,573
81,412
70,233
50,695
47,680
68,384
63,995
48,299
44,707
209,328
192,529
74,681
69,856
53,072
54,632
37,247
37,677
39,737
38,850
11,921
55,635
967,829
955,367
(223,669)
(215,264)
NONOPERATING REVENUES (EXPENSES)
Government Appropriations
Financial Aid Grants
Investment Activity
Gain (Loss) on Sale of Assets, Net
Interest Expense
Other Nonoperating Items
Net Nonoperating Revenues
72,425
70,726
36,083
32,348
30,325
21,913
735
(5,802)
(32,434)
(32,544)
84,358
72,116
191,492
158,757
(32,177)
(56,507)
Loss Before Net Capital Additions and Special Items
CAPITAL ADDITIONS (DEDUCTIONS) AND SPECIAL ITEMS
Debt Service Appropriations
1,972
1,972
Capital Grants and Gifts
141,230
46,383
Perkins Loan Program Termination
(19,287)
Net Capital Additions and Special Items
123,915
48,355
Increase (Decrease) In Net Position
NET POSITION
91,738
(8,152)
Beginning Balance (Previously Reported)
849,550
872,306
Restatement from Implementation of GASB 75 (Note 2)
Beginning Balance (Restated)
(14,604)
849,550
857,702
Ending Balance
$
941,288 $
849,550
The accompanying notes are an integral part of these financial statements.
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