National Center for Education Statistics

Table 5. Amount and percentage distribution of revenues and expenses of all Title IV institutions and administrative offices, by level and control of institution or administrative office, accounting standards utilized, and source of funds and type of expense: United States, fiscal year 2019
Source of funds and type of expense		4-year			2-year			Less-than-2-year
		Revenues or expenses (in thousands)	Percent		Revenues or expenses (in thousands)	Percent		Revenues or expenses (in thousands)	Percent
		Public institutions (GASB standards)
Total revenues and investment return		$345,610,620	100.0		$56,259,401	100.0		$898,878	100.0
Operating revenues		223,752,794	64.7		15,590,839	27.7		319,494	35.5
Tuition and fees (net of allowances and discounts)		70,282,052	20.3		8,742,744	15.5		158,354	17.6
Grants and contracts		48,642,479	14.1		4,624,487	8.2		110,197	12.3
Federal (excludes FDSL loans)		28,259,963	8.2		1,433,666	2.5		21,399	2.4
State		6,403,524	1.9		2,632,343	4.7		54,908	6.1
Local		2,148,624	0.6		321,819	0.6		32,032	3.6
Private		11,830,368	3.4		236,659	0.4		1,859	0.2
Sales and services of auxiliary enterprises after deducting discounts and allowances		27,290,621	7.9		1,270,069	2.3		—	—
Sales and services of hospitals		53,477,810	15.5		0	0		—	—
Sales and services of educational activities		11,389,089	3.3		160,486	0.3		9,578	1.1
Independent operations		1,850,733	0.5		0	0		—	—
Other operating revenues		10,820,010	3.1		793,052	1.4		41,365	4.6
Nonoperating revenues		104,514,090	30.2		38,079,396	67.7		548,237	61
Appropriations		62,941,191	18.2		26,467,739	47.0		423,339	47.1
Federal		1,870,493	0.5		80,130	0.1		17,299	1.9
State		58,830,458	17.0		14,560,777	25.9		217,950	24.2
Local		2,240,240	0.6		11,826,831	21.0		188,089	20.9
Nonoperating grants		17,344,829	5.0		9,882,016	17.6		101,924	11.3
Federal		12,962,104	3.8		8,102,094	14.4		85,279	9.5
State		4,114,881	1.2		1,665,064	3.0		15,265	1.7
Local		267,843	0.1		114,858	0.2		1,380	0.2
Gifts		8,968,981	2.6		308,341	0.5		7,993	0.9
Investment income		9,322,348	2.7		608,604	1.1		5,425	0.6
Other nonoperating revenues		5,936,741	1.7		812,697	1.4		9,557	1.1
Total other revenues and additions1		17,343,735	5.0		2,589,166	4.6		31,146	3.5
Capital appropriations		4,387,335	1.3		1,719,337	3.1		—	—
Capital grants and gifts		3,716,946	1.1		452,354	0.8		—	—
Additions to permanent endowments		1,422,506	0.4		46,089	0.1		—	—
Other revenues and additions		7,816,949	2.3		371,386	0.7		—	—
Total expenses		$334,225,299	100.0		$53,902,913	100.0		$771,483	100.0
Instruction		89,430,367	26.8		21,801,249	40.4		404,619	52.4
Research		38,051,119	11.4		29,845	0.1		55	#
Public service		14,843,191	4.4		813,680	1.5		3,085	0.4
Academic support		26,944,462	8.1		4,695,750	8.7		64,541	8.4
Student services		15,840,854	4.7		5,998,666	11.1		61,451	8
Institutional support		26,614,441	8.0		8,726,600	16.2		145,156	18.8
Scholarships and fellowships (excluding discounts and allowances)		11,718,987	3.5		4,754,512	8.8		21,469	2.8
Auxiliary enterprises		31,383,887	9.4		1,978,673	3.7		—	—
Hospital services		50,437,595	15.1		0	0		—	—
Independent operations		1,685,153	0.5		0	0		—	—
Other expenses and deductions		27,275,244	8.2		5,103,938	9.5		71,107	9.2
		Private nonprofit institutions (FASB standards)
Total revenues and investment return		$241,300,186	100.0		$922,752	100.0		$117,275	100.0
Tuition and fees		77,782,881	32.2		716,527	77.7		75,460	64.3
Government appropriations		1,095,897	0.5		12,226	1.3		20	#
Federal		462,121	0.2		11,420	1.2		2	#
State		631,399	0.3		796	0.1		18	#
Local		2,377	#		11	#		0	0
Government grants and contracts		21,507,841	8.9		35,264	3.8		22,902	19.5
Federal		19,778,404	8.2		28,959	3.1		14,800	12.6
State		1,125,778	0.5		5,519	0.6		7,228	6.2
Local		603,659	0.3		787	0.1		874	0.7
Private gifts		23,893,340	9.9		42,568	4.6		4,510	3.8
Private grants and contracts		7,034,835	2.9		4,755	0.5		1,639	1.4
Contributions from affiliated entities		2,537,686	1.1		29,506	3.2		666	0.6
Investment return		27,960,760	11.6		13,363	1.4		278	0.2
Sales and services of educational activities		8,415,016	3.5		7,737	0.8		3,273	2.8
Sales and services of auxiliary enterprises		18,381,359	7.6		30,326	3.3		—	—
Hospital revenue		32,522,752	13.5		0	0		—	—
Independent operations revenue		7,385,632	3.1		0	0		—	—
Other revenue2		12,782,186	5.3		30,480	3.3		8,527	7.3
Total expenses		$218,069,673	100.0		$914,416	100.0		$119,210	100.0
Instruction		65,967,712	30.3		287,908	31.5		64,161	53.8
Research		22,626,962	10.4		663	0.1		1	#
Public service		3,128,588	1.4		1,536	0.2		25	#
Academic support		19,048,419	8.7		103,743	11.3		8,904	7.5
Student services		18,159,337	8.3		233,431	25.5		7,779	6.5
Institutional support		27,286,974	12.5		203,125	22.2		22,623	19.0
Net grant aid to students		985,474	0.5		2,599	0.3		1,215	1
Auxiliary enterprises		17,320,031	7.9		27,428	3		—	—
Hospital services		30,627,619	14.0		0	0		—	—
Independent operations		7,004,717	3.2		0	0		—	—
Other expenses		5,913,839	2.7		53,983	5.9		14,501	12.2
		Private for-profit institutions (FASB standards)
Total revenues and investment return		$11,490,335	100.0		$3,015,349	100.0		$2,865,285	100.0
Tuition and fees		10,452,862	91		2,716,875	90.1		2,517,645	87.9
Government appropriations		37,535	0.3		9,836	0.3		19,007	0.7
Federal		33,854	0.3		8,707	0.3		14,100	0.5
State		3,680	#		1,082	#		4,793	0.2
Local		0	0		47	#		114	#
Government grants and contracts		103,144	0.9		121,640	4		30,472	1.1
Federal (excludes FDSL loans)		95,007	0.8		113,732	3.8		27,051	0.9
State		7,727	0.1		5,216	0.2		1,694	0.1
Local		410	#		2,692	0.1		1,728	0.1
Private gifts, grants and contracts		13,943	0.1		2,101	0.1		603	#
Investment income and investment gains (losses)		426,687	3.7		4,338	0.1		6,564	0.2
Sales and services of educational activities		165,375	1.4		53,929	1.8		185,739	6.5
Sales and services of auxiliary enterprises		128,398	1.1		17,735	0.6		—	—
Hospital revenue		0	0		0	0		—	—
Other revenue2		162,391	1.4		88,896	2.9		105,254	3.7
Total expenses		$10,094,337	100.0		$2,856,356	100.0		$2,479,320	100.0
Instruction		2,634,894	26.1		975,316	34.1		999,940	40.3
Research		5,959	0.1		564	#		2,007	0.1
Public service		14,661	0.1		1,830	0.1		2,111	0.1
Academic support		1,111,571	11.0		270,082	9.5		206,584	8.3
Student services		2,242,844	22.2		448,441	15.7		302,556	12.2
Institutional support		3,330,878	33		802,110	28.1		628,997	25.4
Net grant aid to students		13,583	0.1		1,946	0.1		3,091	0.1
Auxiliary enterprises		188,659	1.9		45,412	1.6		—	—
Hospital services		0	0		0	0		—	—
Other expenses		551,290	5.5		310,656	10.9		334,034	13.5

— Not available. Non-degree-granting institutions and administrative offices do not separately report these categories.

# Rounds to zero.

¹Non-degree-granting institutions report the total other revenues and additions, but not the details. As a result, the details will not sum to the total.

2Other revenue is a calculated value and may be negative if the total revenue and investment return reported is less than the sum of the reported data in the detail revenues and investment return categories.

NOTE: Title IV institutions are those with a written agreement with the U.S. Department of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs. The four U.S. service academies that are not Title IV eligible are included in the Integrated Postsecondary Education Data System (IPEDS) universe because they are federally funded and open to the public. Percentages in the columns of this table use the corresponding dollar amount in the appropriate total row of each section as the denominator. Due to differences between Governmental Accounting Standards Board (GASB) standards and Financial Accounting Standards Board (FASB) standards, figures from public institutions are not comparable with figures from private institutions, even in categories with identical labels. In addition to the public institutions using GASB standards, some public institutions (not displayed in this table) reported revenue and investment return and expenses using the FASB standards. Detail may not sum to totals because of rounding. Definitions for terms used in this table may be found in the IPEDS online glossary located at https://surveys.nces.ed.gov/ipeds/VisGlossaryAll.aspx.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2020, Finance component (provisional data).