Table 13. 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 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)1 | |||||||||
Total revenues and investment return | $345,618,668 | 100.0 | $56,257,739 | 100.0 | $898,878 | 100.0 | |||
Operating revenues | 223,750,695 | 64.7 | 15,589,596 | 27.7 | 320,434 | 35.6 | |||
Tuition and fees (net of allowances and discounts) | 70,278,827 | 20.3 | 8,741,355 | 15.5 | 158,563 | 17.6 | |||
Grants and contracts | 48,640,751 | 14.1 | 4,624,633 | 8.2 | 110,778 | 12.3 | |||
Federal (excludes FDSL loans)2 | 28,258,504 | 8.2 | 1,433,812 | 2.5 | 21,399 | 2.4 | |||
State | 6,403,525 | 1.9 | 2,632,343 | 4.7 | 55,489 | 6.2 | |||
Local | 2,148,624 | 0.6 | 321,819 | 0.6 | 32,032 | 3.6 | |||
Private | 11,830,098 | 3.4 | 236,659 | 0.4 | 1,859 | 0.2 | |||
Sales and services of auxiliary enterprises after deducting discounts and allowances |
27,361,752 | 7.9 | 1,270,069 | 2.3 | — | — | |||
Sales and services of hospitals | 53,477,810 | 15.5 | — | — | — | — | |||
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 | — | — | — | — | |||
Other operating revenues | 10,751,732 | 3.1 | 793,052 | 1.4 | 41,514 | 4.6 | |||
Nonoperating revenues | 104,523,879 | 30.2 | 38,081,198 | 67.7 | 546,629 | 60.8 | |||
Appropriations | 62,941,191 | 18.2 | 26,467,466 | 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 | 11,826,559 | 21.0 | 188,089 | 20.9 | |||
Nonoperating grants | 17,348,485 | 5.0 | 9,881,836 | 17.6 | 100,317 | 11.2 | |||
Federal | 12,965,760 | 3.8 | 8,101,948 | 14.4 | 85,279 | 9.5 | |||
State | 4,114,881 | 1.2 | 1,665,064 | 3.0 | 13,657 | 1.5 | |||
Local | 267,843 | 0.1 | 114,825 | 0.2 | 1,380 | 0.2 | |||
Gifts | 8,969,251 | 2.6 | 308,341 | 0.5 | 7,993 | 0.9 | |||
Investment income | 9,323,201 | 2.7 | 608,604 | 1.1 | 5,425 | 0.6 | |||
Other nonoperating revenues | 5,941,751 | 1.7 | 814,951 | 1.4 | 9,557 | 1.1 | |||
Total other revenues and additions | 17,344,094 | 5.0 | 2,586,944 | 4.6 | 31,814 | 3.5 | |||
Capital appropriations | 4,387,335 | 1.3 | 1,719,336 | 3.1 | — | — | |||
Capital grants and gifts | 3,716,945 | 1.1 | 452,354 | 0.8 | — | — | |||
Additions to permanent endowments | 1,422,503 | 0.4 | 46,089 | 0.1 | — | — | |||
Other revenues and additions | 7,817,311 | 2.3 | 369,166 | 0.7 | 31,814 | 3.5 | |||
Total expenses | $334,251,664 | 100.0 | $53,888,233 | 100.0 | $770,908 | 100.0 | |||
Instruction | 89,422,936 | 26.8 | 21,775,909 | 40.4 | 403,761 | 52.4 | |||
Research | 38,036,442 | 11.4 | 29,808 | 0.1 | 55 | # | |||
Public service | 14,831,200 | 4.4 | 813,084 | 1.5 | 3,085 | 0.4 | |||
Academic support | 26,973,892 | 8.1 | 4,687,016 | 8.7 | 64,399 | 8.4 | |||
Student services | 15,853,829 | 4.7 | 5,987,443 | 11.1 | 61,084 | 7.9 | |||
Institutional support | 26,668,419 | 8.0 | 8,715,784 | 16.2 | 144,772 | 18.8 | |||
Scholarships and fellowships (excluding discounts and allowances) |
11,610,215 | 3.5 | 4,753,953 | 8.8 | 21,469 | 2.8 | |||
Auxiliary enterprises | 31,384,211 | 9.4 | 1,977,673 | 3.7 | — | — | |||
Hospital services | 50,440,507 | 15.1 | — | — | — | — | |||
Independent operations | 1,681,332 | 0.5 | — | — | — | — | |||
Other expenses and deductions | 27,348,682 | 8.2 | 5,147,564 | 9.6 | 72,282 | 9.4 | |||
Private nonprofit institutions (FASB standards) | |||||||||
Total revenues and investment return | $241,334,915 | 100.0 | $922,690 | 100.0 | $117,275 | 100.0 | |||
Tuition and fees | 77,757,472 | 32.2 | 716,650 | 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 | 21,507,852 | 8.9 | 35,273 | 3.8 | 22,902 | 19.5 | |||
Federal | 19,778,395 | 8.2 | 28,959 | 3.1 | 14,800 | 12.6 | |||
State | 1,125,798 | 0.5 | 5,528 | 0.6 | 7,228 | 6.2 | |||
Local | 603,659 | 0.3 | 787 | 0.1 | 874 | 0.7 | |||
Private gifts | 23,900,537 | 9.9 | 42,422 | 4.6 | 4,510 | 3.8 | |||
Private grants and contracts | 7,027,687 | 2.9 | 4,748 | 0.5 | 1,639 | 1.4 | |||
Contributions from affiliated entities | 2,537,686 | 1.1 | 29,506 | 3.2 | 666 | 0.6 | |||
Investment return | 27,985,932 | 11.6 | 13,438 | 1.5 | 278 | 0.2 | |||
Sales and services of educational activities | 8,415,016 | 3.5 | 7,727 | 0.8 | 3,273 | 2.8 | |||
Sales and services of auxiliary enterprises | 18,407,068 | 7.6 | 30,326 | 3.3 | — | — | |||
Hospital revenue | 32,522,752 | 13.5 | — | — | — | — | |||
Independent operations revenue | 7,385,024 | 3.1 | — | — | — | — | |||
Other revenue | 12,791,991 | 5.3 | 30,374 | 3.3 | 8,527 | 7.3 | |||
Total expenses | $218,111,635 | 100.0 | $916,004 | 100.0 | $119,210 | 100.0 | |||
Instruction | 65,958,997 | 30.2 | 287,264 | 31.4 | 64,161 | 53.8 | |||
Research | 22,670,411 | 10.4 | 664 | 0.1 | 1 | # | |||
Public service | 3,129,162 | 1.4 | 1,564 | 0.2 | 25 | # | |||
Academic support | 19,075,902 | 8.7 | 104,193 | 11.4 | 8,904 | 7.5 | |||
Student services | 18,181,460 | 8.3 | 233,715 | 25.5 | 7,779 | 6.5 | |||
Institutional support | 27,303,374 | 12.5 | 203,143 | 22.2 | 22,623 | 19.0 | |||
Net grant aid to students | 913,176 | 0.4 | 2,599 | 0.3 | 1,215 | 1.0 | |||
Auxiliary enterprises | 17,336,763 | 7.9 | 27,550 | 3.0 | — | — | |||
Hospital services | 30,628,140 | 14.0 | — | — | — | — | |||
Independent operations | 7,004,778 | 3.2 | — | — | — | — | |||
Other expenses | 5,909,472 | 2.7 | 55,311 | 6.0 | 14,501 | 12.2 | |||
Private for-profit institutions (FASB standards) | |||||||||
Total revenues and investment return | $11,491,255 | 100.0 | $3,015,723 | 100.0 | $2,866,241 | 100.0 | |||
Tuition and fees | 10,474,932 | 91.2 | 2,716,622 | 90.1 | 2,518,432 | 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 | 81,236 | 0.7 | 121,640 | 4.0 | 30,472 | 1.1 | |||
Federal (excludes FDSL loans)2 | 75,876 | 0.7 | 113,732 | 3.8 | 27,051 | 0.9 | |||
State | 4,949 | # | 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) | 427,167 | 3.7 | 4,338 | 0.1 | 6,564 | 0.2 | |||
Sales and services of educational activities | 165,375 | 1.4 | 54,065 | 1.8 | 185,908 | 6.5 | |||
Sales and services of auxiliary enterprises | 128,398 | 1.1 | 17,735 | 0.6 | — | — | |||
Hospital revenue | 0 | 0 | — | — | — | — | |||
Other revenue | 162,670 | 1.4 | 89,388 | 3.0 | 105,254 | 3.7 | |||
Total expenses | $10,094,599 | 100.0 | $2,855,726 | 100.0 | $2,479,320 | 100.0 | |||
Instruction | 2,643,150 | 26.2 | 974,707 | 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 | 1,184,763 | 11.7 | 260,721 | 9.1 | 206,375 | 8.3 | |||
Student services | 2,283,885 | 22.6 | 451,466 | 15.8 | 302,521 | 12.2 | |||
Institutional support | 3,272,364 | 32.4 | 808,933 | 28.3 | 629,102 | 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 | 45,353 | 1.6 | — | — | |||
Hospital services | 0 | 0 | — | — | — | — | |||
Other expenses | 487,576 | 4.8 | 310,206 | 10.9 | 334,173 | 13.5 |
— Not available. Data not collected from these institutions.
# Rounds to zero.
1In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 19 public institutions (1 percent of public institutions) not displayed in this table reported $14.7 billion in revenue and investment return and $13.6 billion in expenses using Financial Accounting Standards Board (FASB) standards.
2FDSL is the Federal Direct Student Loan program.
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. United States includes the 50 states and the District of Columbia. 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 and are included in this table. 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 GASB standards and FASB standards, figures from public institutions are not comparable with figures from private institutions, even in categories with identical labels. Detail may not sum to totals because of rounding. Definitions for terms used in this table may be found in the collection year’s archived downloadable glossary located at https://nces.ed.gov/ipeds/use-the-data/annual-survey-forms-packages-archived?year=2019.
SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2020, Finance component (final data).