National Center for Education Statistics

Amount and percentage distribution of revenues and expenses at Title IV institutions and administrative offices, by level and control of institution or administrative office, accounting standards utilized, source of funds and type of expense: United States, fiscal year 2015
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 standards1)
Total revenues and investment return		$278,731,047	100.0		$57,243,466	100.0		$775,381	100.0
Operating revenues		183,582,430	65.9		16,249,330	28.4		315,364	40.7
Tuition and fees (net of allowances and discounts)		60,663,155	21.8		9,422,056	16.5		156,048	20.1
Grants and contracts		41,164,017	14.8		4,173,775	7.3		106,486	13.7
Federal (excludes FDSL loans)		24,250,455	8.7		1,736,562	3.0		22,164	2.9
State		5,336,850	1.9		1,875,230	3.3		55,499	7.2
Local		1,609,872	0.6		308,298	0.5		27,720	3.6
Private		9,966,840	3.6		253,686	0.4		1,103	0.1
Sales and services of auxiliary enterprises after deducting discounts and allowances		24,014,938	8.6		1,750,881	3.1		—	—
Sales and services of hospitals		38,377,649	13.8		0	0		—	—
Sales and services of educational activities		9,024,749	3.2		162,085	0.3		5,113	0.7
Independent operations		1,476,595	0.5		0	0		—	—
Other operating revenues		8,861,326	3.2		740,532	1.3		47,716	6.2
Nonoperating revenues		79,793,929	28.6		38,400,709	67.1		439,947	56.7
Appropriations		52,622,454	18.9		25,202,931	44.0		327,413	42.2
Federal		1,650,355	0.6		104,516	0.2		12,270	1.6
State		50,386,091	18.1		14,297,368	25.0		157,876	20.4
Local		586,009	0.2		10,801,047	18.9		157,267	20.3
Nonoperating grants		14,354,290	5.1		12,038,429	21.0		97,818	12.6
Federal		11,329,817	4.1		10,349,401	18.1		87,561	11.3
State		2,866,382	1		1,555,261	2.7		9,654	1.2
Local		158,091	0.1		133,767	0.2		604	0.1
Gifts		7,394,437	2.7		316,434	0.6		5,291	0.7
Investment income		958,393	0.3		147,956	0.3		1,228	0.2
Other nonoperating revenues		4,464,354	1.6		694,959	1.2		8,196	1.1
Total other revenues and additions2		15,354,689	5.5		2,593,427	4.5		20,071	2.6
Capital appropriations		4,632,561	1.7		1,663,135	2.9		—	—
Capital grants and gifts		3,383,607	1.2		326,095	0.6		—	—
Additions to permanent endowments		998,211	0.4		14,047	#		—	—
Other revenues and additions		6,340,310	2.3		590,151	1		—	—
Total expenses		$270,180,051	100.0		$55,035,812	100.0		$690,225	100.0
Instruction		79,060,351	29.3		23,702,105	43.1		357,328	51.8
Research		33,401,114	12.4		24,007	#		0	0
Public service		13,025,814	4.8		852,380	1.5		2,457	0.4
Academic support		22,659,028	8.4		4,887,062	8.9		58,546	8.5
Student services		13,140,660	4.9		6,000,745	10.9		58,532	8.5
Institutional support		23,524,410	8.7		9,108,251	16.5		124,743	18.1
Scholarships and fellowships (excluding discounts and allowances)		10,038,559	3.7		5,873,371	10.7		21,185	3.1
Auxiliary enterprises		27,773,113	10.3		2,465,480	4.5		—	—
Hospital services		36,749,014	13.6		0	0		—	—
Independent operations		1,569,137	0.6		0	0		—	—
Other expenses and deductions		9,238,850	3.4		2,122,411	3.9		67,433	9.8
		Private nonprofit institutions (FASB standards)
Total revenues and investment return		$199,554,448	100.0		$971,543	100.0		$189,988	100.0
Tuition and fees		69,522,829	34.8		736,709	75.8		129,469	68.1
Government appropriations		989,333	0.5		18,818	1.9		121	0.1
Federal		439,594	0.2		11,821	1.2		2	#
State		548,094	0.3		6,630	0.7		119	0.1
Local		1,645	#		368	#		0	0
Government grants and contracts		17,893,735	9.0		68,586	7.1		31,113	16.4
Federal		16,341,093	8.2		61,018	6.3		25,522	13.4
State		1,092,063	0.5		7,093	0.7		4,806	2.5
Local		460,579	0.2		475	#		785	0.4
Private gifts		19,580,080	9.8		26,896	2.8		1,738	0.9
Private grants and contracts		5,519,642	2.8		3,766	0.4		4,439	2.3
Contributions from affiliated entities		1,798,976	0.9		25,633	2.6		4,881	2.6
Investment return		21,267,964	10.7		8,032	0.8		871	0.5
Sales and services of educational activities		6,697,220	3.4		9,712	1		3,520	1.9
Sales and services of auxiliary enterprises		16,840,357	8.4		43,121	4.4		—	—
Hospital revenue		23,880,282	12		0	0		—	—
Independent operations revenue		7,346,468	3.7		0	0		—	—
Other revenue3		8,217,562	4.1		30,269	3.1		13,836	7.3
Total expenses		$180,592,032	100.0		$963,461	100.0		$192,551	100.0
Instruction		58,502,469	32.4		344,071	35.7		77,243	40.1
Research		18,309,351	10.1		677	0.1		459	0.2
Public service		2,633,736	1.5		2,300	0.2		954	0.5
Academic support		15,461,313	8.6		105,359	10.9		24,388	12.7
Student services		15,226,760	8.4		204,443	21.2		17,199	8.9
Institutional support		23,671,432	13.1		203,252	21.1		47,656	24.7
Net grant aid to students		883,557	0.5		4,444	0.5		17	#
Auxiliary enterprises		16,323,295	9.0		34,714	3.6		—	—
Hospital services		20,529,450	11.4		0	0		—	—
Independent operations		6,063,555	3.4		0	0		—	—
Other expenses		2,987,116	1.7		64,201	6.7		24,635	12.8
		Private for-profit institutions (FASB standards)
Total revenues and investment return		$15,845,578	100.0		$4,708,276	100.0		$3,453,168	100.0
Tuition and fees		14,281,696	90.1		4,200,246	89.2		2,946,681	85.3
Government appropriations		29,178	0.2		58,529	1.2		33,601	1
Federal		26,523	0.2		56,917	1.2		33,078	1
State		2,069	#		1,425	#		357	#
Local		586	#		187	#		166	#
Government grants and contracts		634,473	4		202,427	4.3		112,450	3.3
Federal (excludes FDSL loans)		599,559	3.8		187,918	4		108,079	3.1
State		34,783	0.2		12,903	0.3		2,152	0.1
Local		132	#		1,606	#		2,218	0.1
Private gifts, grants and contracts		14,474	0.1		1,509	#		2,900	0.1
Investment income and investment gains (losses)		37,530	0.2		8,324	0.2		4,522	0.1
Sales and services of educational activities		198,393	1.3		88,253	1.9		210,289	6.1
Sales and services of auxiliary enterprises		371,131	2.3		63,122	1.3		—	—
Hospital revenue		122	#		0	0		—	—
Other revenue3		278,580	1.8		85,866	1.8		142,725	4.1
Total expenses		$14,628,734	100.0		$4,659,538	100.0		$2,913,816	100.0
Instruction		3,729,921	25.5		1,470,396	31.6		1,152,568	39.6
Research		4,978	#		752	#		1,772	0.1
Public service		12,926	0.1		2,334	0.1		3,197	0.1
Academic support		1,421,740	9.7		376,044	8.1		249,971	8.6
Student services		3,041,589	20.8		724,049	15.5		324,415	11.1
Institutional support		5,154,103	35.2		1,375,263	29.5		785,695	27
Net grant aid to students		33,089	0.2		4,055	0.1		11,009	0.4
Auxiliary enterprises		334,087	2.3		170,004	3.6		—	—
Hospital services		31	#		0	0		—	—
Other expenses		896,269	6.1		536,641	11.5		385,189	13.2

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

# Rounds to zero.

¹ In addition to the public institutions using GASB standards, 19 public institutions (1.0 percent of public institutions) not displayed in this table reported $11.5 billion in revenue and investment return and $11 billion in expenses using FASB stand

² Non-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.

³ Other 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

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2016, Finance component (final data).