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).