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            "type": "heading",
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            "text": "KENTUCKY STATE UNIVERSITY\nSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION\nYear ended June 30, 2020",
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                            "text": "Net position, beginning of year"
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            },
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                    "text": "REVENUES\nOperating revenues",
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                    "text": "Student tuition and fees (net of scholarship allowances of $3,122,518)\nFederal grants and contracts",
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                    "text": "$ 12,710,272",
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                    "text": "State and local grants and contracts\nOther operating revenues\nAuxiliary enterprises:\nResidence halls\nDining",
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                    "text": "22,064,973\n1,992,740\n1,007,085\n2,648,590\n2,527,391",
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                    "text": "Bookstore",
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                    "text": "-",
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                },
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                    "text": "Other auxiliaries",
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                {
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                    "text": "Total operating revenues",
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                },
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                    "text": "42,951,051",
                    "attrs": {
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                    "text": "EXPENSES\nOperating expenses\nEducational and general",
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                    "text": "Instruction\nResearch\nPublic service\nAcademic support\nStudent services\nInstitutional support\nOperation and maintenance of plant\nStudent aid\nDepreciation\nAuxiliary enterprises",
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                    "text": "9,792,842\n7,176,825\n9,154,196\n425,162\n8,974,990\n15,750,841\n5,293,661\n8,286,818\n3,414,194",
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                    "text": "Residence halls\nDining\nOther auxiliaries\nBookstore\nDepreciation\nTotal operating expenses",
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                    "text": "1,212,849\n1,944,308\n1,003,413\n1,007,162\n299,069\n73,736,332",
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                    "text": "Operating loss",
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                    "text": "(30,785,281)",
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                    "text": "NONOPERATING REVENUES (EXPENSES)",
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                    "text": "State appropriations\nFederal grants and contracts\nInvestment income (net of investment expense)\nInterest on capital asset-related debt\nNet non-operating revenues",
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                    "text": "25,766,500\n4,703,308\n590,615\n30,968\n31,091,391",
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                    "text": "Income before capital appropriations",
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                    "text": "Change in net position",
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                    "text": "NET POSITION",
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                    "text": "Net position, beginning of year",
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                {
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                    "text": "Net position, end of year",
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                    "text": "$ (3,605,535)",
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            "text": "See accompanying notes to financial statements.",
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            "text": "Page 456 of 649 5.",
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