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 2010
Source of funds		Revenues
		4-year	2-year	Less-than-2-year
		Public institutions (GASB standards1)
Total		36,028	11,337	14,091
Operating revenues		21,859	3,341	6,656
Tuition and fees (net of allowances and discounts)		6,710	1,840	3,027
Grants and contracts		6,135	1,083	3,475
Federal (excludes FDSL loans)		4,005	563	1,233
State		812	443	1,825
Local		576	170	2,508
Private		1,111	120	322
Sales and services of auxiliary enterprises after deducting discounts and allowances		2,959	470	†
Sales and services of hospitals		37,190	†	†
Sales and services of educational activities		1,009	91	701
Independent operations		3,057	†	†
Other operating revenues		1,396	202	2,237
Nonoperating revenues		12,306	7,432	7,137
Federal appropriations		2,175	521	728
State appropriations		7,366	2,885	4,213
Local appropriations		1,292	2,670	5,080
Nonoperating grants		1,905	2,363	1,885
Federal		1,567	2,131	1,748
State		761	422	425
Local		193	121	311
Gifts		885	83	261
Investment income		1,380	83	157
Other nonoperating revenues		857	190	655
Other revenues and additions		1,929	773	1,217
Capital appropriations		775	746	†
Capital grants and gifts		597	258	†
Additions to permanent endowments		290	39	†
Other revenues and additions		2,120	413	†
		Private nonprofit institutions (FASB standards)
Total		48,652	13,720	9,679
Tuition and fees		16,222	8,110	5,708
Government appropriations		1,692	4,216	1,300
Federal		3,924	3,586	2,664
State		772	2,123	1,409
Local		326	1,494	602
Government grants and contracts		5,485	2,960	3,819
Federal		5,014	2,624	3,159
State		527	656	878
Local		478	202	1,366
Private gifts		3,732	1,536	333
Private grants and contracts		1,997	521	1,100
Contributions from affiliated entities		2,972	2,630	2,062
Investment return		8,308	855	180
Sales and services of educational activities		2,923	1,170	967
Sales and services of auxiliary enterprises		4,278	2,147	†
Hospital revenue		80,896	†	†
Independent operations revenue		9,707	†	†
Other revenue		1,751	1,127	369
		Private for-profit institutions (FASB standards)
Total		12,822	10,731	9,457
Tuition and fees		11,699	9,381	7,876
Government appropriations, grants, and contracts		3,331	4,077	3,168
Federal		3,243	3,938	3,078
State and local		186	328	349
Private grants and contracts		214	41	143
Investment income and investment gains (losses)		48	24	77
Sales and services of educational activities		581	519	1,002
Sales and services of auxiliary enterprises		656	887	†
Other revenue		-504	-617	265

† Not applicable.

1In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 22 public (1.1 percent of public institutions) not displayed in this table reported $51,093 in revenue and investment return per 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. 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 Integrated Postsecondary Education Data System (IPEDS) online glossary located at http://nces.ed.gov/ipeds/glossary.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2011, Finance component.