DOI: 10.3886/icpsr02152.v1
title: Integrated Postsecondary Education Data System (IPEDS): Higher Education Finance Data, 1994-1995
title: Version 1

description: This data collection contains information on finances for a sample of postsecondary institutions in the United States. The finance data, collected annually, 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, 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.
description: 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..
description: Datasets: 
 
 DS0: Study-Level Files 
 DS1: Institutional Characteristics 
 DS2: Current Funds Revenues by Source 
 DS3: Current Funds Expenditures by Function 
 DS4: Clarifying Questions 
 DS5: Clarifying Question 5 
 DS6: Utility Expenditures 
 DS7: Scholarships and Fellowship Expenditures 
 DS8: Expenditures for Library Acquisitions 
 DS9: Indebtedness on Physical Plant 
 DS10: Details of Endowment Assets 
 DS11: Selected Funds Balances 
 DS12: Hospital Revenues 
 DS13: Physical Plant Assets
description: Integrated Postsecondary Education Data System (IPEDS) Series
description: All postsecondary institutions in operation in 1995 in the United States, the District of Columbia, and its outlying areas.
description: This survey was mailed to 3,866 postsecondary institutions in the United States that were accredited at the collegiate level and to 427 four-year institutions that offered a bachelor's, master's, doctor's, or first-professional degree but were not accredited at the collegiate level.