BREWTON-PARKER COLLEGE

FACT BOOK 2002-2003

 

4.07¾STATEMENTS OF ACTIVITIES

Years ended June 30, 2002 and 2001

 

 

2002

2001

Changes in unrestricted net assets

 

 

Revenues, gains, and other support:

 

 

     Gross tuition and fees

$  9,623,412

$  7,874,659

     Less tuition assistance

   (3,080,029)

   (2,831,215)

         Tuition and fees net of tuition assistance

    6,543,383

    5,043,444

 

 

 

     Private gifts, grants and contracts

    1,351,379

    1,571,021

     Government grants and contracts

       275,476

       220,093

     Sales and services of auxiliary enterprises

    1,887,637

    1,543,072

     Income from investments

         53,885

         45,089

     Other sources

       439,695

         36,171

     Net realized/unrealized gains (losses) on

          investments

 

         ---

 

          (1,824)

     Net assets released from restrictions

    2,148,493

    1,649,760

        Total unrestricted revenues, gains and other

           support

 

  12,699,948

 

  10,106,826

 

 

 

Expenses and losses:

 

 

    Instructional

    4,621,463

   4,370,048

    Academic support

       979,084

      933,081

    Student services

    2,159,125

   2,146,259

    Institutional support

    2,562,667

   2,212,178

    Auxiliary enterprises

    1,977,523

   1,668,974

    Payments to beneficiaries

         33,500

        50,125

        Total expenses and losses

  12,333,362

 11,380,665

 

 

 

             Changes in unrestricted net assets

       366,586

  (1,273,839)

 

 

 

Changes in temporarily restricted net assets

 

 

Private gifts, grants, and contracts

      743,662

      904,268

Investment income

      196,499

      163,524

Other sources

             187

          5,862

Net realized/unrealized gains (losses) on

    investments

     (448,241)

     (190,096)

     Net assets released from restrictions

$ (2,148,493)

$ (1,649,760)

            Changes in temporarily restricted net assets

   (1,656,386)

      (766,202)

                                                Continued

 

 

2002

2001

Changes in permanently restricted net assets

 

 

     Private gifts, grants, and contracts

        388,600

    1,332,995

     Investment income

          13,154

         84,087

     Net realized/unrealized gains (losses) on

          investments

 

         (27,908)

 

     (581,357)

          Changes in permanently restricted net assets

        373,846

      835,725

 

 

 

                Change in net assets

      (915,954)

  (1,204,316)

 

 

 

Net assets at beginning of year

  15,614,452

  16,818,768

 

 

 

Net assets at end of year

$14,698,498

$15,614,452