DOI: 10.3886/icpsr02584.v1
title: Integrated Postsecondary Education Data System (IPEDS): Higher Education Finance Data, 1991-1992
title: Version 1

description: This data collection contains information on finances for a sample of postsecondary institutions in the United States, the District of Columbia, and its outlying areas (American Samoa, Guam, Puerto Rico, the Virgin Islands, and the Marshall Islands). 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 funds 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 Regarding Total E&G Expenditures and Revenues (Part C of the survey), contains information on total E&G revenues and expenditures to determine what is included/excluded from reported current funds expenditures. Part 5, 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 6, Scholarship and Fellowship Expenditures by Source (Part E), covers scholarships, defined as grant-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students, and fellowships given to graduate students. Part 7, Library Acquisitions (Part F), covers costs involved in acquisition of library materials. Part 8, 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 9, Details on 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 10, Changes in Funds Balances (Part I), includes both unrestricted and restricted funds balances. Part 11, Hospital Revenues (Part J), reports the revenues for, or generated by, major public service hospitals over which the institution has fiscal control (not the medical school). Part 12, 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: Performed consistency checks..
description: Datasets: 
 
 DS0: Study-Level Files 
 DS1: Institutional Characteristics 
 DS2: Part A: Current Funds Revenues by Source 
 DS3: Part B: Current Funds Expenditures by Function 
 DS4: Part C: Clarifying Questions Regarding Total E&G Expenditures and Revenues 
 DS5: Part D: Utility Expenditures 
 DS6: Part E: Scholarship and Fellowship Expenditures by Source 
 DS7: Part F: Library Acquisitions 
 DS8: Part G: Indebtedness on Physical Plant 
 DS9: Part H: Details on Endowment Assets 
 DS10: Part I: Changes in Fund Balances 
 DS11: Part J: Hospital Revenues 
 DS12: Part K: Physical Plant Assets
description: Integrated Postsecondary Education Data System (IPEDS) Series
description: All postsecondary institutions in operation in 1991-1992 in the United States, the District of Columbia, and its outlying areas (American Samoa, Guam, Puerto Rico, the Virgin Islands, and the Marshall Islands).
description: The Finance (F) survey was mailed to 4,110 postsecondary institutions and the Consolidated (CN) survey, which collected a limited amount of financial data, was mailed to 3,373 institutions. Therefore, a total of 7,483 institutions received a survey (F or CN) that collected financial data. This file contains data only for institutions recognized by the Secretary of Education as accredited at the higher education level (3,726 institutions).