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            "text": "KENTUCKY STATE UNIVERSITY\nSTATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION\nYear ended June 30, 2021",
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            "text": "REVENUES",
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                    "text": "Operating revenues",
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                    "text": "Student tuition and fees, net\nFederal grants and contracts\nState and local grants and contracts\nOther operating revenue\nAuxiliary enterprises:",
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                    "text": "$ 15,535,191\n22,796,016\n1,868,726\n1,061,566",
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                    "text": "Residence halls\nDining\nTotal operating revenues",
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                    "text": "3,683,000\n3,707,889\n48,652,388",
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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": "9,790,553\n7,478,743\n7,622,391\n502,378\n7,763,231\n21,943,175\n4,658,785\n10,003,426\n3,863,292",
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                    "text": "Residence halls\nDining\nBookstore\nOther auxiliaries\nDepreciation\nTotal operating expenses",
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                    "text": "563,040\n3,068,312\n1,315,422\n937,179\n305,469\n79,815,396",
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                    "text": "OPERATING LOSS",
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                    "text": "(31,163,008)",
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                    "text": "NONOPERATING REVENUES (EXPENSES)",
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                    "text": "State appropriations\nFederal grants and contracts\nInvestment income, net\nOther nonoperating revenue\nInterest on capital assets - related debt\nTotal nonoperating revenues",
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                    "text": "25,895,069\n5,440,604\n4,754,598\n86,869\n(207,006)\n35,970,134",
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                    "text": "Change in net position",
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                    "text": "NET POSITION",
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                    "text": "(1,571,130)\n$ 3,235,996",
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            "text": "See accompanying notes to financial statements.",
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            "text": "18.",
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