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Baylor BU Financial Services Financial Reporting Financial Highlights 2025 Sources of Operating Revenue Statement of Activities Summary Statement of Changes in Net Assets
  • Annual Financial Reports
  • Financial Highlights 2025
    • Sources of Operating Revenue
      • Tuition & Fees Rates 2025
      • Tuition & Required Fees Comparison to Other Private Universities
      • Tuition Discount Rate
      • Statement of Activities
        • Summary Statement of Changes in Net Assets
    • Uses of Operating Funds
    • Balance Sheet - Summary of Financial Position
    • Gifts
    • Liquidity
    • Long-Term Investments
    • Endowment
    • Long-Term Debt
    • Property, Plant & Equipment Summary
    • Student Information

Summary Statement of Changes in Net Assets

Years Ended May 31, 2021 - 2025

(in thousands of dollars)

 2021 2022 2023 2024 2025 
OPERATING REVENUES     
Tuition & fees$897,877 $968,259 $981,077 $1,026,823 $1,069,610 
Less scholarships(365,224)(396,552)(393,233)(411,208)(426,802)
Net tuition & fees532,653 571,707 587,844 615,615 642,808 
Endowment distributions & investment income70,766 72,131 98,510 111,063 117,990 
Gifts, grants & other sources269,346 222,771 223,557 210,360 229,489 
Sales & services of auxiliary enterprises47,776 58,522 54,942 59,145 83,275 
 920,541 925,131 964,853 996,183 1,073,562 
OPERATING EXPENSES     
Instruction & academic support409,935 420,067 411,155 433,100 452,951 
Research & public service150,970 72,821 118,437 139,317 142,444 
Student services & activities 169,276 198,765 201,042 224,440 247,676 
Auxiliary enterprises44,855 45,856 49,119 47,301 75,463 
Institutional support87,855 94,972 106,594 146,294 148,931 
 862,891 832,481 886,347 990,452 1,067,465 
Increase in net assets from operating activities57,650 92,650 78,506 5,731 6,097 
NON-OPERATING ACTIVITIES     
Return on long-term investments472,497 183,664 3,987 213,738 112,424 
Distributions from long-term investments(71,362)(72,595)(82,001)(90,771)(98,369)
Endowment earnings & distributions re-invested3,117 2,822 2,863 3,244 2,899 
Change in value of split interest agreements7,347 (2,959)(577)2,942 2,004 
Gifts for endowment, annuity & living trusts37,650 45,344 49,133 31,750 40,974 
Gifts & grants for plant improvements,     
net of allowance adjustments19,228 23,416 35,053 7,522 3,964 
Other components of postretirement benefits cost(525)(303)136 (1,084)(1,474)
Change in postretirement benefits obligation     
other than net periodic benefits cost956 9,583 846 (720)335 
Other changes(2,423)(4)1 -   -   
Total non-operating activities466,485 188,968 9,441 166,621 62,757 
Change in net assets$524,135 $281,618 $87,947 $172,352 $68,854 
Baylor BU Financial Services Financial Reporting Financial Highlights 2025 Sources of Operating Revenue Statement of Activities Summary Statement of Changes in Net Assets
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