Table des matières

• 1.1 Preface
• 1.2 Structure
• 1.3 Budgets don’t make decisions, people do
• 1.4 Notes on data

• 2.1 How big is the university budget?
• 2.2 How big is the university by enrollment size and growth?
• 2.3 Are budgets growing or shrinking over time?
• 2.4 Where does the revenue come from?
• 2.5 How does the revenue mix differ by type of institution?
• 2.6 How much is tuition?
• 2.7 How fast has tuition increased, and why?
• 2.8 What is included in tuition and fee revenue?
• 2.9 How much revenue do institutions receive per student?
• 2.10 What are the trends in per-student revenues?
• 2.11 Why isn’t all revenue treated the same way?
• 2.12 Why worry about state appropriations and investment income if tuition dominates?
• 2.13 What is the revenue significance of out-of-state and international students?

• 3.1 Where does all the money go?
• 3.2 How does investment in major functions differ by type of institution?
• 3.3 What do institutions spend per student?
• 3.4 What are the trends in per-student spending?
• 3.5 What share of costs are covered by tuition versus subsidy?
• 3.6 Do out-of-state students subsidize in-state students?
• 3.7 Why do higher education costs rise so much?
• 3.8 What can be done to control costs in higher education?
• 3.9 Does the university make a profit?

Grant Aid, Loans and Appropriations

• 4.1 How does public funding for higher education work?
• 4.2 How does aid add up on a per-student basis?
• 4.3 What proportion of students get state aid, and how much do they get?
• 4.4 How does public financial aid vary by institution?
• 4.5 What are the amounts and trends in student loans?
• 4.6 What is the history of state investment in higher education?
• 4.7 How have state appropriations changed by type of institution?
• 4.8 How much does each state spend per student?
• 4.9 Where has state spending gone instead of higher education?
• 4.10 When did tuition revenue overtake state revenue?
• 4.11 Do state funding cuts increase tuition?
• 4.12 Does performance funding work?
• 4.13 Can’t we simply privatize a public university?
• 4.14 How are universities funded in other countries?

• 5.1 What is the organizational structure?
• 5.2 How many employees are there?
• 5.3 How much are employees paid?
• 5.4 What is the size of the faculty?
• 5.5 How has faculty composition changed by rank?
• 5.6 What is the proportion of part-time faculty members?
• 5.7 How much do the faculty earn?
• 5.8 What are the types of support staff and their salaries?
• 5.9 Is administrative bloat a myth?
• 5.10 How do we account for graduate assistants?
• 5.11 How much do graduate assistants earn?
• 5.12 How much are employee fringe benefits and costs?

• 6.1 What does a college budget include?
• 6.2 What is RCM or activity-based budgeting?
• 6.3 What is the cost of producing a degree?
• 6.4 How does the cost of degree production vary by discipline?
• 6.5 Do the humanities cross-subsidize the STEM fields?
• 6.6 How have popular majors shifted over time?
• 6.7 What does it cost to run a graduate program?
• 6.8 How much do the faculty earn by discipline?
• 6.9 What are the financial implications of tenure?
• 6.10 How do we account for faculty time and workload distribution?
• 6.11 What is happening in online higher education?
• 6.12 What is the budget role of international programs?
• 6.13 What are the trends in library expenditures?
• 6.14 How much do we spend on information technology?

• 7.1 What are the numbers for recruiting and admissions?
• 7.2 What are the academic and financial profiles of the incoming class?
• 7.3 How much aid are incoming students awarded by income level?
• 7.4 How much aid goes to need versus merit?
• 7.5 How is tuition discounting used?
• 7.6 Why do students drop out and what proportion are retained?
• 7.7 What are the patterns and trends in graduation rates?
• 7.8 What are the trends in student services spending?
• 7.9 What is the total cost of attendance with room, board, and books?
• 7.10 How has affordability changed?
• 7.11 How much debt do students have at graduation?
• 7.12 What are the rates of student loan repayment?
• 7.13 What is going on with textbook prices and spending?

• 8.1 What’s in the research budget, and how big is it?
• 8.2 What are the trends in research expenditures?
• 8.3 What is the research funding mix by discipline?
• 8.4 Why do universities lose money on research?
• 8.5 Which are costlier to support, graduate assistants or postdocs?
• 8.6 How much does research compliance cost?
• 8.7 How does the university earn money from technology transfer?

• 9.1 Where’s the land grant money, and how does it fund cooperative extension?
• 9.2 What is the business model for performing arts centers?
• 9.3 How are university museums paid for?
• 9.4 How is a university press supported?

• 10.1 What do campus buildings cost?
• 10.2 What are the trends in campus construction and deferred maintenance?
• 10.3 How much is the university’s “mortgage” and debt payment?
• 10.4 How much is the campus energy and utility bill?
• 10.5 Does the university have a rainy-day fund?
• 10.6 Why isn’t parking free?
• 10.7 Do public-private partnerships and outsourcing save money?

• 11.1 How do hospital budgets compare to main campus budgets?
• 11.2 How are medical schools funded?
• 11.3 How much are medical school faculty salaries?
• 11.4 What is the mix of health science research funding?

• 12.1 How big is the business of college sports?
• 12.2 How important are subsidies and media revenues in athletics?
• 12.3 Is the number of student athletes increasing?
• 12.4 What are the trends in athletics spending and where does the money go?
• 12.5 Which sports make or lose money?
• 12.6 Do all head coaches earn millions?
• 12.7 Does athletic success benefit the university’s bottom line?

• 13.1 How much do universities raise in gifts?
• 13.2 Who is giving, and what are they supporting?
• 13.3 How big are endowments and how much have they grown?
• 13.4 How does a university endowment work?
• 13.5 Are fossil fuel divestment and socially responsible investing financially viable?
• 13.6 How does the business of university fundraising work?
• 13.7 What role do alumni donors and associations fill in fundraising?

• 14.1 What are the financial benefits of a degree?
• 14.2 Do university rankings have a financial impact?
• 14.3 What is the economic impact of a university?
• 14.4 Our business model: what is it and how do we manage it?
• 14.5 Which schools are most at risk for closing, especially with COVID-19?
• 14.6 What are the long-term financial futures for higher education?

• Appendix A: Institutions in the Data Set
• Appendix B: Land Grant Institutions

• 1. Introduction
• 2. Institutional Revenues
• 3. Institutional Expenditures
• 4. Public Funding: Grant Aid, Loans and Appropriations
• 5. Human Resources
• 6. Academic Affairs
• 7. Student Affairs
• 8. Research
• 9. Public Service, Cooperative Extension, and Community Engagement
• 10. Facilities & Finance
• 11. Health Sciences, Hospitals & Medical Schools
• 12. Athletics
• 13. Fundraising
• 14. Outcomes & Futures

• 1. Introduction
• 2. Institutional Revenues
• 3. Institutional Expenditures
• 5. Human Resources
• 6. Academic Affairs
• 7. Student Affairs
• 8. Research
• 9. Public Service, Cooperative Extension, and Community Engagement
• 12. Athletics

• 2. Institutional Revenues
• 5. Human Resources
• 6. Academic Affairs
• 8. Research
• 9. Public Service, Cooperative Extension, and Community Engagement
• 10. Facilities & Finance
• 14. Outcomes & Futures

• 1. Introduction
• 2. Institutional Revenues
• 3. Institutional Expenditures
• 5. Human Resources
• 6. Academic Affairs
• 7. Student Affairs
• 8. Research
• 9. Public Service, Cooperative Extension, and Community Engagement
• 11. Health Sciences, Hospitals & Medical Schools
• 12. Athletics
• 13. Fundraising