Statements of Financial Position
June 30, 1997 and 1996 ($ in thousands)
1997 1996
Assets:
Cash and cash equivalents $ 79,758 $ 126,308
Accounts receivable, net 88,337 94,132
Investment income receivable 13,252 16,252
Contributions receivable, net 111,084 99,172
Student notes and interest receivable, net 88,229 86,620
Investments, at market value 6,004,014 5,049,733
Other assets 54,723 36,041
Land, buildings and equipment, net of accumulated depreciation 923,482 819,649
Total assets $7,362,879 $6,327,907
Liabilities:
Accounts payable and accrued liabilities $ 115,606 $ 106,329
Advances under grants and contracts and other deposits 44,270 35,437
Accrued employee benefit liabilities 33,244 43,733
Liabilities under split-interest agreements 59,842 46,017
Bonds and notes payable 574,722 499,395
Advances from Federal government for student loans 29,602 28,664
Total liabilities 857,286 759,575
Net assets:
Unrestricted 3,731,096 3,214,151
Temporarily restricted 1,833,863 1,460,897
Permanently restricted 940,634 893,284
Total net assets 6,505,593 5,568,332
Total liabilities and net assets $7,362,879 $6,327,907
Detail of net assets:
Temporarily Permanently
Unrestricted Restricted Restricted 1997 1996
Endowment and student loan $1,921,650 $1,493,245 $940,634 $4,355,529 $3,707,126
Funds functioning as endowment 1,346,656 75,052 - 1,421,708 1,173,778
Physical capital investment 378,556 141,377 - 519,933 491,479
Operating:
Accumulated general budget deficit (71,620) - - (71,620) (67,823)
Designated and restricted for specific purposes 155,854 124,189 - 280,043 263,772
$3,731,096 $1,833,863 $940,634 $6,505,593 $5,568,332
The accompanying notes are an integral part of the financial statements.


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