Integrated Postsecondary Education Data System (IPEDS): Higher Education Finance Data, 1995-1996 (ICPSR 2738)

Published: Jan 18, 2006

Principal Investigator(s):
United States Department of Education. National Center for Education Statistics


Version V1

This data collection contains information on finances for a sample of postsecondary institutions in the United States. Data on financial characteristics of postsecondary institutions are taken from Finance and Consolidated surveys, collected annually. The finance data are used for reporting and projecting capital outlays of two-year and four-year colleges and universities, trends in replacements of plant assets, and performance of endowment funds. Part 1, Institutional Characteristics, includes variables on control and level of institution, religious affiliation, highest level of offering, Carnegie classification, and state FIPS codes and abbreviations. Part 2, Current Funds Revenues by Source (Part A of the survey), provides each institution's current fund revenues by source (e.g., tuition and fees, government, gifts). Part 3, Current Funds Expenditures by Function (Part B), covers expenditures for instruction, research, and plant maintenance. Part 4, Clarifying Questions (Part C), contains information on total E&G revenues and expenditures to determine what is included/excluded from reported current fund expenditures. Part 5, Clarifying Question 5 (Part C5), lists excluded financial activities by subentities. Part 6, Utility Expenditures (Part D), reports all expenditures for utilities in the operation and maintenance of the plant, auxiliary enterprises, and independent operations, excluding expenditures for hospitals. Part 7, Scholarships and Fellowship Expenditures (Part E), covers scholarships, defined as grant-in-aid, trainee stipends, tuition and fee waivers, prizes to undergraduate students, and fellowships given to graduate students. Part 8, Expenditures for Library Acquisitions (Part F), covers costs involved in acquisition of library materials. Part 9, Indebtedness on Physical Plant (Part G), reports data on indebtedness liability against the physical plant, including auxiliary enterprises facilities as well as educational and general facilities, and excluding debt issued and backed by the state government. Part 10, Details of Endowment Assets (Part H), provides information on the amounts of gross investments of endowment, term endowment, and funds functioning as endowment for the institution, and any of its foundations and other affiliated organizations. Part 11, Selected Funds Balances (Part I), includes both unrestricted and restricted funds balances. Part 12, Hospital Revenues (Part J), reports the revenues for, or generated by, major public service hospitals over which the institution has fiscal control (excluding medical schools). Part 13, Physical Plant Assets (Part K), reports the values of land, buildings, and equipment owned, rented, or used by the institution. Part 14, Consolidated Form (CN) data (Part CN), includes revenues from tuition and fees, federal, state, and local grants, contracts, and sales of educational services. It also includes instructional expenditures, scholarships, and fellowships by source of financial aid.

United States Department of Education. National Center for Education Statistics. Integrated Postsecondary Education Data System (IPEDS):  Higher Education Finance Data, 1995-1996. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2006-01-18.

Export Citation:

  • RIS (generic format for RefWorks, EndNote, etc.)
  • EndNote


1996-11 -- 1997-06

The Finance (F) survey was mailed to 3,908 postsecondary institutions in the United States that were accredited at the collegiate level in the previous academic year or four-year eligible institutions that offered a bachelor's, master's, doctor's, or first-professional degree. All 96 system offices were mailed the (F) survey regardless of accreditation status or type of degree offered. The "Consolidated" (CN) survey, which collects a limited amount of financial data, was mailed to the remaining 3,116 institutions that were eligible.

All postsecondary institutions in operation in 1996 in the United States, the District of Columbia, and outlying territories (American Samoa, Guam, Puerto Rico, the Virgin Islands, and the Marshall Islands) and Department of Defense schools outside the United States.

self-enumerated questionnaires

survey data



2006-01-18 File CB2738.ALL.PDF was removed from any previous datasets and flagged as a study-level file, so that it will accompany all downloads.

1999-07-01 ICPSR data undergo a confidentiality review and are altered when necessary to limit the risk of disclosure. ICPSR also routinely creates ready-to-go data files along with setups in the major statistical software formats as well as standard codebooks to accompany the data. In addition to these procedures, ICPSR performed the following processing steps for this data collection:

  • Checked for undocumented or out-of-range codes.


  • Data in this collection are available only to users at ICPSR member institutions.

  • The citation of this study may have changed due to the new version control system that has been implemented.
ICPSR logo

This study is provided by ICPSR. ICPSR provides leadership and training in data access, curation, and methods of analysis for a diverse and expanding social science research community.