National Center for Education Statistics
IPEDS Data Explorer
| Table 14. 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 2021 | ||||
|---|---|---|---|---|
| Source of funds | 4-year | 2-year | Less-than-2-year | |
| Public institutions (GASB standards)1 | ||||
| Total revenues and investment return | $55,254 | $19,385 | $23,751 | |
| Operating revenues | 29,836 | 5,083 | 7,631 | |
| Tuition and fees (net of allowances and discounts) | 9,205 | 2,482 | 3,470 | |
| Grants and contracts | 7,355 | 2,456 | 4,329 | |
| Federal (excludes FDSL loans)2 | 4,452 | 1,163 | 1,723 | |
| State | 926 | 1,269 | 3,063 | |
| Local | 475 | 229 | 4,128 | |
| Private | 1,959 | 184 | 205 | |
|
Sales and services of auxiliary enterprises after deducting discounts and allowances |
2,442 | 329 | — | |
| Sales and services of hospitals | 59,117 | — | — | |
| Sales and services of educational activities | 2,008 | 109 | 323 | |
| Independent operations | 4,807 | — | — | |
| Other operating revenues | 1,629 | 383 | 2,480 | |
| Nonoperating revenues | 22,407 | 13,517 | 13,997 | |
| Appropriations | 8,809 | 8,722 | 12,964 | |
| Federal | 3,033 | 1,038 | 5,270 | |
| State | 8,118 | 4,737 | 7,649 | |
| Local | 4,010 | 5,138 | 16,821 | |
| Nonoperating grants | 4,115 | 4,165 | 3,497 | |
| Federal | 3,356 | 3,459 | 3,002 | |
| State | 1,345 | 1,111 | 772 | |
| Local | 351 | 316 | 719 | |
| Gifts | 1,311 | 292 | 497 | |
| Investment income | 7,193 | 140 | 72 | |
| Other nonoperating revenues | 1,914 | 649 | 778 | |
| Total other revenues and additions | 3,216 | 1,044 | 7,229 | |
| Capital appropriations | 936 | 1,040 | — | |
| Capital grants and gifts | 589 | 221 | — | |
| Additions to permanent endowments | 501 | 169 | — | |
| Other revenues and additions | 5,756 | 746 | 7,229 | |
| Private nonprofit institutions (FASB standards) | ||||
| Total revenues and investment return | $109,006 | $19,554 | $15,171 | |
| Tuition and fees | 20,571 | 13,642 | 9,248 | |
| Government appropriations | 1,995 | 2,938 | 1,937 | |
| Federal | 3,329 | 3,136 | 1,937 | |
| State | 1,158 | 374 | 0 | |
| Local | 326 | 333 | 0 | |
| Government grants and contracts | 7,930 | 5,284 | 5,482 | |
| Federal | 7,451 | 4,941 | 4,567 | |
| State | 494 | 970 | 1,274 | |
| Local | 547 | 428 | 1,403 | |
| Private gifts | 6,640 | 3,946 | 2,272 | |
| Private grants and contracts | 2,900 | 859 | 2,409 | |
| Contributions from affiliated entities | 6,476 | 3,925 | 746 | |
| Investment return | 50,662 | 1,837 | 896 | |
| Sales and services of educational activities | 5,918 | 464 | 940 | |
| Sales and services of auxiliary enterprises | 3,527 | 2,091 | — | |
| Hospital revenue | 168,065 | — | — | |
| Independent operations revenue | 10,933 | — | — | |
| Other revenue | 5,118 | 1,955 | 1,200 | |
| Private for-profit institutions (FASB standards) | ||||
| Total revenues and investment return | $14,537 | $13,139 | $11,481 | |
| Tuition and fees | 13,660 | 11,789 | 10,199 | |
| Government appropriations | 707 | 1,369 | 2,098 | |
| Federal | 2,268 | 1,512 | 2,180 | |
| State | 1,065 | 344 | 614 | |
| Local | 70 | — | 281 | |
| Government grants and contracts | 787 | 2,659 | 1,729 | |
| Federal (excludes FDSL loans)2 | 777 | 2,706 | 1,754 | |
| State | 253 | 234 | 425 | |
| Local | 166 | 306 | 882 | |
| Private gifts, grants and contracts | 583 | 89 | 205 | |
| Investment income and investment gains (losses) | 81 | 57 | 192 | |
| Sales and services of educational activities | 930 | 492 | 784 | |
| Sales and services of auxiliary enterprises | 322 | 768 | — | |
| Hospital revenue | — | — | — | |
| Other revenue | 437 | 976 | 1,171 | |
— 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 $103,440 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 U.S. Naval Academy, the U.S. Military Academy, the U.S. Coast Guard Academy, and the U.S. Air Force Academy are not Title IV eligible but are included in the Integrated Postsecondary Education Data System (IPEDS) universe because they are federally funded and open to the public; they are included in this table. The U.S. Merchant Marine Academy is Title IV eligible and is also 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 will not sum to total because rows are restricted to institutions that reported the type of revenue calculated in that row and not all institutions report all types of revenue. 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=2021.
SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2022, Finance component (final data).