National Center for Education Statistics

Amount of revenue 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 2011
	Revenues
Source of funds	4-year	2-year	Less-than-2-year
	Public institutions (GASB standards1)
Total	$37,455	$11,746	$13,887
Operating revenues	22,593	3,359	6,318
Tuition and fees (net of allowances and discounts)	7,076	1,869	3,118
Grants and contracts	6,232	1,066	3,021
Federal (excludes FDSL loans)	4,055	567	986
State	825	426	1,894
Local	559	164	2,174
Private	1,148	122	450
Sales and services of auxiliary enterprises after deducting discounts and allowances	3,069	473	0
Sales and services of hospitals	38,314	0	0
Sales and services of educational activities	1,348	99	370
Independent operations	3,005	0	0
Other operating revenues	1,118	201	2,528
Nonoperating revenues	12,998	7,875	7,291
Federal appropriations	2,345	688	3,737
State appropriations	7,177	2,929	4,412
Local appropriations	1,268	2,638	5,989
Nonoperating grants	2,100	2,752	2,053
Federal	1,739	2,512	1,917
State	788	418	439
Local	164	121	176
Gifts	906	85	305
Investment income	1,844	93	75
Other nonoperating revenues	1,118	268	846
Other revenues and additions	1,914	719	1,175
Capital appropriations	776	662	—
Capital grants and gifts	569	285	—
Additions to permanent endowments	311	61	—
Other revenues and additions	2,546	410	—
	Private nonprofit institutions (FASB standards)
Total	$57,779	$13,061	$10,176
Tuition and fees	16,685	9,138	6,026
Government appropriations	1,418	1,079	287
Federal	2,273	723	3
State	829	2,073	0
Local	102	2,482	1,217
Government grants and contracts	5,761	2,789	4,113
Federal	5,306	2,460	3,595
State	519	654	899
Local	493	160	1,954
Private gifts	4,627	1,185	729
Private grants and contracts	2,029	502	796
Contributions from affiliated entities	3,071	1,812	4,112
Investment return	15,242	580	227
Sales and services of educational activities	2,928	403	904
Sales and services of auxiliary enterprises	4,370	2,131	0
Hospital revenue	82,639	0	0
Independent operations revenue	10,013	0	0
Other revenue	2,451	749	851
	Private for-profit institutions (FASB standards)
Total	$13,861	$11,986	$10,515
Tuition and fees	12,451	10,187	8,592
Government appropriations, grants, and contracts	3,052	4,035	3,635
Federal	2,799	3,852	3,581
State and local	388	462	282
Private grants and contracts	452	88	288
Investment income and investment gains (losses)	37	22	83
Sales and services of educational activities	716	615	1,191
Sales and services of auxiliary enterprises	805	961	0
Other revenue	205	1,037	580

— Not available. Non-degree-granting institutions report the total other revenues and additions, but not the details.

¹ In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 25 public (one percent of public institutions) not displayed in this table reported $57,456 in revenue and investment return per full-time-equivalent (FTE) student using Financial Accounting Standards Board (FASB) standards.

NOTE: Title IV institutions are those with a written agreement with the Secretary of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs. Although they are not Title IV eligible, four of the U.S. service academies are included in the Integrated Postsecondary Education Data System (IPEDS) universe because they are federally funded and open to the public. Due to differences between GASB standards and FASB standards, figures from public institutions are not comparable to 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 IPEDS online glossary located at http://nces.ed.gov/ipeds/glossary.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2012, Finance component (final data).