National Center for Education Statistics

Table 13. Amount of revenues per full-time equivalent student at Title IV institutions and administrative offices, by level and control of institution or administrative office, accounting standards utilized, and source of funds: United States, fiscal year 2020
Source of funds		4-year	2-year	Less-than-2-year
		Public institutions (GASB standards)1
Total revenues and investment return		$46,010	$16,862	$20,121
Operating revenues		29,136	4,465	6,975
Tuition and fees (net of allowances and discounts)		9,246	2,427	3,364
Grants and contracts		6,951	1,770	3,878
Federal (excludes FDSL loans)2		4,097	643	1,066
State		977	1,050	3,099
Local		447	238	2,434
Private		1,854	166	169
Sales and services of auxiliary enterprises after    deducting discounts and allowances		3,128	378	—
Sales and services of hospitals		53,825	—	—
Sales and services of educational activities		1,911	107	359
Independent operations		4,292	—	—
Other operating revenues		1,603	307	2,113
Nonoperating revenues		14,719	11,686	12,648
Appropriations		8,756	7,985	12,814
Federal		2,894	699	4,203
State		8,123	4,431	7,780
Local		3,543	4,547	16,086
Nonoperating grants		2,904	3,201	2,634
Federal		2,280	2,584	2,142
State		1,212	972	661
Local		354	285	1,656
Gifts		1,348	166	503
Investment income		1,371	163	215
Other nonoperating revenues		1,009	504	625
Total other revenues and additions		2,282	968	1,876
Capital appropriations		886	978	—
Capital grants and gifts		609	229	—
Additions to permanent endowments		372	56	—
Other revenues and additions		3,199	473	1,876
		Private nonprofit institutions (FASB standards)
Total revenues and investment return		$62,293	$17,821	$13,328
Tuition and fees		20,879	12,978	8,954
Government appropriations		1,765	2,849	0
Federal		2,786	3,076	0
State		1,114	340	0
Local		250	140	0
Government grants and contracts		6,932	2,331	5,069
Federal		6,511	1,977	3,789
State		467	1,075	1,858
Local		603	518	693
Private gifts		5,899	4,362	1,133
Private grants and contracts		2,831	592	1,429
Contributions from affiliated entities		6,477	4,621	2,333
Investment return		6,421	1,470	662
Sales and services of educational activities		5,388	367	1,298
Sales and services of auxiliary enterprises		4,438	2,762	—
Hospital revenue		147,454	—	—
Independent operations revenue		10,522	—	—
Other revenue		4,297	1,795	860
		Private for-profit institutions (FASB standards)
Total revenues and investment return		$14,702	$13,297	$12,623
Tuition and fees		13,813	11,834	11,242
Government appropriations		3,164	2,696	2,976
Federal		2,421	3,646	3,141
State		3,035	1,537	465
Local		0	101	409
Government grants and contracts		791	3,154	1,801
Federal (excludes FDSL loans)2		772	3,322	1,913
State		253	231	534
Local		33	248	1,317
Private gifts, grants and contracts		610	64	294
Investment income and investment gains (losses)		138	72	167
Sales and services of educational activities		919	574	1,198
Sales and services of auxiliary enterprises		383	608	—
Hospital revenue		0	—	—
Other revenue		357	1,205	1,177

— Not available. Data not collected from these institutions.

¹In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 18 public institutions (0.9 percent of public institutions) not displayed in this table reported $76,278 in revenue and investment return per full-time-equivalent (FTE) student 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. 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 the totals are weighted averages. 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=2020.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2021, Finance component (final data).