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pdfIntegrated Postsecondary Education Data
System (IPEDS) 2019‐20 to 2021‐22
Glossary of Terms and General FAQ
OMB# 1850‐0582 v.25
Submitted by:
National Center for Education Statistics (NCES) Institute of Education Sciences
U.S. Department of Education
March 2019
revised November 2019
1
Changes and additions to the IPEDS Glossary are marked with yellow
highlighting. Deletions are marked with strike-throughs.
Global changes:
2019-20 changes:
• Replace “formal award” terminology throughout IPEDS with “recognized postsecondary
credential”
• IPEDS will use the term “clock hour” throughout IPEDS. Update the definition of “clock
hour” to the definition from CFR 34 600.
o The term "contact hour" is removed from the glossary.
• Add definitions for cohort year, cost of attendance, child institution, and parent
institution to the glossary.
• Add information about reporting for coordinated institutions to transfer-in and transferout definitions.
• Update the definitions of quarter (calendar system), semester (calendar system), and
trimester (calendar system) to reflect the updated OPE standard term lengths.
2020-21 changes:
• Replace the term “dual credit” with “dual enrollment” and change the definition of "dual
enrollment" to more accurately reflect the term.
IPEDS Help Desk
(877) 225-2568
or ipedshelp@rti.org
NCES National Center for Education Statistics
Glossary
Term
Definition
11/12 month salary
contract/teaching period
The contracted teaching period of faculty employed for the entire year, usually for a period of 11 or 12 months.
(Term used in the IPEDS HR survey component prior to 2012-13)
12-month enrollment (E12)
These data were collected in the Enrollment component prior to the 2007 IPEDS collection. Data are collected
for the entire 12-month academic year, while enrollment data collected in the Fall Enrollment component are
fall data. Institutions report an unduplicated head count for the total number of students by gender, attendance
status (full-time, part-time), race/ethnicity, and level (undergraduate, graduate, first-professional) enrolled
throughout the reporting period. Students included are those enrolled in any courses leading to a degree or
other recognized postsecondary credential, as well as those enrolled in courses that are part of a terminal
vocational or occupational program. Institutions also report the total instructional activity for the same 12month period for both undergraduate and graduate programs.
Instructional activity data are reported in units of clock hours or credit hours.
12-month period
A 12-month period defined by an institution for reporting a full year of activity (July 1 through June 30). This
time period should be consistent across all IPEDS data collections and from year-to-year.
25th percentile
The score at or below which 25 percent of students submitting test scores to an institution scored.
3/2 program
A program of study that normally requires the first 3 years of undergraduate study at one institution and the
last 2 years of study at another institution in order to attain a bachelor's degree. These programs are
predefined by the institutions and are normally offered when an institution is unable to grant a degree in a
particular field or program of study.
4-1-4 (calendar system)
The 4-1-4 calendar usually consists of 4 courses taken for 4 months, 1 course taken for 1 month, and 4
courses taken for 4 months. There may be an additional summer session.
5-year program
A program offered by an institution that is defined in the catalog as requiring a student to take courses over a 5
-year period in order to attain a bachelor's degree. These include, but are not limited to, 5-year cooperative
programs which alternate class attendance with employment.
75th percentile
The score above which 25 percent of students submitting test scores to an institution scored.
9/10-month salary
contract/teaching period
The contracted teaching period of faculty employed for 2 semesters, 3 quarters, 2 trimesters, 2 4-month
sessions, or the equivalent.
(Term used in the IPEDS HR survey component prior to 2012-13)
Abroad
Any geographic location not in the aggregate United States, which includes the 50 states, the District of
Columbia, and the other areas.
Academic Libraries (AL)
This annual component of IPEDS collects information on library collections, expenses, and services from
degree-granting postsecondary institutions. Institutions with library expenses less than $100,000 annually
report their collections and circulation or usage to IPEDS. Specific library collection items include physical and
electronic/digital books, media, and databases (applicable to electronic only). Institutions with library expenses
equal to or greater than $100,000 annually report both their collections and circulation or usage and details
about their expenses to IPEDS. Detail expense categories include library salaries and wages, fringe benefits,
materials and services costs, and operations and maintenance costs.
Academic Library
An entity in a postsecondary institution that provides an organized collection of printed or other materials, or a
combination thereof; a staff trained to provide and interpret such materials as required to meet the
informational, cultural, recreational, or educational needs of the clientele; an established schedule in which
services of the staff are available to the clientele; an established schedule in which services of the staff are
available to the clientele; and the physical facilities necessary to support such a collection, staff, and schedule.
This definition includes libraries that are part of learning resource centers.
Academic program
An instructional program leading toward an associate's, bachelor's, master's, doctor's, or first-professional
degree or resulting in credits that can be applied to one of these degrees.
Academic Rank
A status designated by the institution according to the institution's policies. The IPEDS HR survey includes the
ranks of Professor, Associate Professor, Assistant Professor, Instructor, and Lecturer.
Academic support
A functional expense category that includes expenses of activities and services that support the institution's
primary missions of instruction, research, and public service. It includes the retention, preservation, and
display of educational materials (for example, libraries, museums, and galleries); organized activities that
provide support services to the academic functions of the institution (such as a demonstration school
associated with a college of education or veterinary and dental clinics if their primary purpose is to support the
instructional program); media such as audiovisual services; academic administration (including academic
deans but not department chairpersons); and formally organized and separately budgeted academic
personnel development and course and curriculum development expenses. Also included are information
technology expenses related to academic support activities; if an institution does not separately budget and
expense information technology resources, the costs associated with the three primary programs will be
applied to this function and the remainder to institutional support. Institutions include actual or allocated costs
for operation and maintenance of plant, interest, and depreciation.
Related Term
Academic support (GASB
aligned form reporters)
A functional expense category that includes expenses of activities and services that support the institution's
primary missions of instruction, research, and public service. It includes the retention, preservation, and
display of educational materials (for example, libraries, museums, and galleries); organized activities that
provide support services to the academic functions of the institution (such as a demonstration school
associated with a college of education or veterinary and dental clinics if their primary purpose is to support the
instructional program); media such as audiovisual services; academic administration (including academic
deans but not department chairpersons); and formally organized and separately budgeted academic
personnel development and course and curriculum development expenses. Also included are information
technology expenses related to academic support activities; if an institution does not separately budget and
expense information technology resources, the costs associated with the three primary programs will be
applied to this function and the remainder to institutional support. GASB institutions include actual or allocated
costs for operation and maintenance of plant and depreciation.
Academic year
The period of time generally extending from September to June; usually equated to 2 semesters or trimesters,
3 quarters, or the period covered by a 4-1-4 calendar system.
Accelerated programs
Completion of a college program of study in fewer than the usual number of years, most often by attending
summer sessions and carrying extra courses during the regular academic term.
Access rights
Access rights may be acquired by the library itself, by a consortium and/or through external funding.
Acquisition is to be understood as deliberately selecting a document, securing access rights and including it in
the OPAC (online public access catalog) or other databases of the library. Interlibrary lending and document
delivery are excluded.
Accrediting agencies
Organizations (or bodies) that establish operating standards for educational or professional institutions and
programs, determine the extent to which the standards are met, and publicly announce their findings.
Accrediting bodies
See accrediting agencies
Accumulated depreciation
The total depreciation charged as expenses as of the reporting date (in the current year and in prior years) on
the capital assets of the institution. FASB Statement No. 117 and GASB Statement No. 34 require that
accumulated depreciation to date be recognized.
ACT
ACT, previously known as the American College Testing program, measures educational development and
readiness to pursue college-level coursework in English, mathematics, natural science, and social studies.
Student performance does not reflect innate ability and is influenced by a student's educational preparedness.
Additions to permanent
endowments
Gifts or grants received by a GASB institution that are restricted to a permanent endowment (institutions often
have endowment funds that are classified as permanent endowments). Funds must be held in perpetuity with
only the income generally available for use.
Additions to physical plant
assets
Land, buildings, improvements other than buildings, equipment, and library books that are added during the
fiscal year through purchases, by gifts-in-kind from donors, and from other additions; excludes construction in
progress.
Adjunct instructional staff
Non-tenure track instructional staff serving in a temporary or auxiliary capacity to teach specific courses on a
course-by-course basis. Includes both instructional staff who are hired to teach an academic degree-credit
course and those hired to teach a remedial, developmental, or ESL course; whether the latter three categories
earn college credit is immaterial. Excludes regular part-time instructional staff (who, unlike adjuncts are not
paid on a course-by-course basis), graduate assistants, full-time professional staff of the institution who may
teach individual courses (such as a dean or academic advisor), and appointees who teach non-credit courses
exclusively.
Adjusted cohort
The result of removing any allowable exclusions from a cohort (or subcohort). For the Fall
Enrollment component, it is the cohort for calculating retention rate; for the Graduation Rates component, this
is the cohort from which graduation and transfer-out rates are calculated; and for the Outcome Measures
component, these are the four cohorts (first-time, full-time; first-time, part-time; non-first-time, full-time; or nonfirst-time, part-time) for which outcomes rates are calculated at 4, 6, and 8 years.
Adjustments to beginning
net assets
Unusual and infrequent adjustments to assets that are not recorded as current year revenues, expenses,
gains, or losses. This includes adjustments for retroactive applications of changes in accounting principles and
prior period adjustments.
Adjustments to beginning
net position
Unusual and infrequent adjustments to assets that are not recorded as current year revenues, expenses,
gains, or losses. This includes adjustments for retroactive applications of changes in accounting principles and
prior period adjustments.
Administrative unit
The system or central office in a multi-campus environment.
Admissions
This annual component is required of all currently operating Title IV postsecondary institutions in the United
States and other areas that are do not have an open admissions policy. Eligibility for Admissions is determined
using a screening question in the Institutional Characteristics – Header component and open admissions
institutions will not see the component. Admissions data are collected for the current fall reporting period. Data
are collected on admissions requirements, the number of applicants, admitted students, the number of
admitted students that subsequently enrolled, and percentiles for ACT and SAT test scores. The number of
applicants, admitted, and enrolled students is disaggregated by gender; enrolled students are further
disaggregated by part-time and full-time status. Prior to the 2014-15 data collection cycle, Admissions was
part of the Institutional Characteristics components. In 2014-15, it became part of the Winter data collection.
Admissions test scores
Scores on standardized admissions tests or special admissions tests.
Admitted students
Applicants that have been granted an official offer to enroll in a postsecondary institution.
Adult basic education
Courses designed primarily for students 16 years of age and older to improve basic skills in reading, writing,
and arithmetic. These courses are not intended to be part of a program leading to a high school credential, nor
are they part of any academic, occupational, or vocational program at the postsecondary level.
Advanced placement (AP)
courses
College-level courses taught in high school. Students may take an examination at the completion of the
course; acceptable scores allow students to earn college credit toward a degree, certificate, or other
recognized postsecondary credential.
Accrediting agencies
Affiliated organizations
Legally separate organizations that are affiliated or associated with a primary GASB institution. These
organizations are created for the primary purpose of assisting a primary institution to accomplish its mission
but are not subject to the institution's organizational or procedural oversight. Fund-raising foundations, athletic
associations, alumni associations, and research foundations are some examples of affiliated organizations.
Depending on the organizational structure and other factors, some affiliated organizations may be considered
component units and thus their financial activity must be reported separately by the primary institution.
AICPA
The American Institute of Certified Public Accountants.
AICPA College and
University Audit Guide
Model
A financial reporting model defined by AICPA. The audit guide contains the primary standards for financial
reports of public colleges and universities prior to the effective date of GASB Statements 34 and 35.
Standards of this Guide were permitted as one alternative by GASB Statement No. 15 for public institutions.
Aid received
For the purposes of the IPEDS Student Financial Aid (SFA) component, aid received refers to financial aid that
was awarded to, and accepted by, a student. This amount may differ from the aid amount that is disbursed to
a student. For example, a student may accept aid that was awarded by the institution but then leave the
institution prior to the aid being disbursed. In this case, because the student accepted the aid, the aid would be
reported to IPEDS, even though it was NOT actually disbursed to the student.
All other sports combined
Any sport not specified separately in the collection of Graduation Rates (GRS) data. This includes sports such
as golf, tennis, lacrosse or field hockey where teams participate in intercollegiate athletics competition. It does
not include cheerleading or dance teams even though the institution might award aid to students participating
in these activities under the auspices of the athletic department.
Allowances
That part of a scholarship or fellowship that is used to pay institutional charges such as tuition and fees or
room and board charges.
American Indian or Alaska
Native
A person having origins in any of the original peoples of North and South America (including Central America)
who maintains cultural identification through tribal affiliation or community attachment.
American Indian or Alaska
Native (old definition)
A person having origins in any of the original peoples of North America and who maintains cultural
identification through tribal affiliation or community recognition.
Annual contract or
employment agreement
An annually-renewable contract or employment agreement that is in effect for a stated annual period within
one year of execution, and may be equal to a period of 365 days, or a standard academic year, or the
equivalent. Does not include contracts for partial year periods such as a single semester, quarter, term, block,
or course.
Annuity and life income
funds
Funds carrying a stipulation that the institution make payments to one or more specific beneficiaries.
Applicant
An individual who has fulfilled the institution's requirements to be considered for admission (including payment
or waiving of the application fee, if any) and who has been notified of one of the following actions: admission,
nonadmission, placement on waiting list, or application withdrawn by applicant or institution.
Application fee
That amount of money that an institution charges for processing a student's application for admittance to the
institution. This amount is not creditable toward tuition or required fees, nor is it refundable if the student is not
admitted to the institution.
Archivists, Curators, and
Museum Technicians
An occupational category based on the broad occupation in the 2018 Standard Occupational Classification
(SOC) Manual called "Archivists, Curators, and Museum Technicians" (SOC code 25-4010). For detailed
information, refer to the following website: https://www.bls.gov/soc/2018/major_groups.htm#25-0000.
Asian
A person having origins in any of the original peoples of the Far East, Southeast Asia, or the Indian
Subcontinent, including, for example, Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, the
Philippine Islands, Thailand, and Vietnam.
Asian/Pacific Islander (old
definition)
A person having origins in any of the original peoples of the Far East, Southeast Asia, the Indian
Subcontinent, and Pacific Islands. This includes people from China, Japan, Korea, the Philippine Islands,
American Samoa, India, and Vietnam.
Current assets
Assets
Physical items (tangible) or rights (intangible) that have value and that are owned by the institution. Assets are
useful to the institution because they are a source of future services or because they can be used to secure
future benefits.
Noncurrent assets
Fixed assets
Associate's Colleges
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Associate's Colleges offer associate's degree and certificate programs but, with few exceptions,
award no baccalaureate degrees . This group includes institutions where, during the period studied, bachelor's
degrees represented less than 10 percent of all undergraduate awards.
Associate's degree
An award that normally requires at least 2 but less than 4 years of full-time equivalent college work.
At-will contract or
employment agreement
A contract or agreement that can be terminated by the employer or employee at any time, for any or no
reason.
Audiovisual Materials
Materials that are displayed by visual projection or magnification, or through sound reproduction, or both,
including sound recordings, motion pictures and video recordings, and graphic materials. Also included in this
category are special visual materials such as three-dimensional artifacts and realia, and web-based
audiovisual resources. This includes audio documents such as records, tapes, cassettes, audio compact
discs, files of digital audio recordings; visual documents such as slides, transparencies, and combined
audiovisual documents such as motion pictures, video recordings, etc. Microforms are excluded.
Carnegie Classification
Audit opinion
An audit, performed by external (or outside) auditors, that usually consists of a one-page "opinion" letter on the
general-purpose financial statements. The "opinion" paragraph of the letter usually states that "In our opinion,
the financial statements present fairly, in all material respects, the financial position as of (date) and the results
of operations for the year then ended, in conformity with accounting standards generally accepted in the
United States." If the auditor cannot state completely the substance of the previous "opinion" sentence, then
the auditor will add a phrase such as "...except for..." and state the basis for the exception. When the auditor
includes exceptions to the opinion, the opinion is considered to be a "qualified opinion;" when no such
exceptions are included, the opinion is considered to be an "unqualified opinion."
Audit/auditing (a class)
Term used when a student elects to take a course, but does not wish to receive credit for the course toward a
degree or other recognized postsecondary credential.
Auxiliary enterprises
expenses
Expenses for essentially self-supporting operations of the institution that exist to furnish a service to students,
faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of
the service. Examples are residence halls, food services, student health services, intercollegiate athletics (only
if essentially self-supporting), college unions, college stores, faculty and staff parking, and faculty housing.
Institutions include actual or allocated costs for operation and maintenance of plant, interest and depreciation.
Auxiliary enterprises
revenues
Revenues generated by or collected from the auxiliary enterprise operations of the institution that exist to
furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not
necessarily equal to, the cost of the service. Auxiliary enterprises are managed as essentially self-supporting
activities. Examples are residence halls, food services, student health services, intercollegiate athletics,
college unions, college stores, and movie theaters.
Avocational programs
Instructional programs in personal interest and leisure categories whose expressed intent is not to produce
postsecondary credits, nor to lead to a recognized postsecondary credential or an academic degree, nor result
in occupationally specific skills.
Baccalaureate Colleges General (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Baccalaureate Colleges - General are primarily undergraduate colleges with major emphasis on
baccalaureate programs. During the period studied, they awarded less than half of their baccalaureate
degrees in liberal arts fields.
Carnegie Classification
Baccalaureate Colleges Liberal Arts (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Baccalaureate Colleges - Liberal Arts are primarily undergraduate colleges with major emphasis on
baccalaureate programs. During the period studied, they awarded at least half of their baccalaureate degrees
in liberal arts fields.
Carnegie Classification
Baccalaureate/Associate's
Colleges (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Baccalaureate/Associate's Colleges are undergraduate colleges where the majority of conferrals
are below the baccalaureate level (associate's degrees and certificates). During the period studied, bachelor's
degrees accounted for at least ten percent of undergraduate awards.
Carnegie Classification
Bachelor's degree
An award (baccalaureate or equivalent degree, as determined by the Secretary, U.S. Department of
Education) that normally requires at least 4 but not more than 5 years of full-time equivalent college-level
work. This includes all bachelor's degrees conferred in a 5-year cooperative (work-study) program. A
cooperative plan provides for alternate class attendance and employment in business, industry, or
government; thus, it allows students to combine actual work experience with their college studies. Also
includes bachelor's degrees in which the normal 4 years of work are completed in 3 years.
Bachelor's or equivalent
degree-seeking subcohort
In the GR component of IPEDS, a cohort of students who were seeking a bachelor's or equivalent degree
upon entry.
Balance owed on principal
Outstanding balance owed on indebtedness principal (at the beginning/end of the year) as shown in the
liability section of the balance sheet.
Balance sheet
An official financial statement that lists a postsecondary institution's assets and liabilities as of a specified date.
Basic Principles for Income
Tax Accounting
The following basic principles are applied in accounting for income taxes at the date of the financial
statements:
a) A current tax liability or asset is recognized for the estimated taxes payable or refundable on tax returns for
the current year.
b) A deferred tax liability or asset is recognized for the estimated future tax effects attributable to temporary
differences and carry forwards.
c) The measurement of current and deferred tax liabilities and assets is based on provisions of the enacted
tax law; the effects of future changes in tax laws or rates are not anticipated.
d) The measurement of deferred tax assets is reduced, if necessary, by the amount of any tax benefits that,
based on available evidence, are not expected to be realized.
Bibliographic utilities,
networks and consortia
Services provided by national, regional, and local bibliographic utilities networks, and consortia.
Black or African American
A person having origins in any of the black racial groups of Africa.
Black, non-Hispanic (old
definition)
A person having origins in any of the black racial groups of Africa (except those of Hispanic origin).
Board charges
Charges assessed students for an academic year for meals.
Board plan
The method for providing meals to students during an academic year. Plans may include a specific charge for
a specified number of meals per week or a specified amount against which students may charge their meals.
Book value
The dollar value of the physical asset at the time of construction or purchase of that asset, or, if the asset is a
gift, the market value of the asset at the time of the gift. It may also be the difference between the balance of a
physical plant asset account and its related accumulated depreciation account.
Books
Books are non-serial printed publications, including music, that have hard or soft covers or are in loose-leaf
format.
Books and supplies
The average cost of books and supplies for a typical student for an entire academic year (or program). Does
not include unusual costs for special groups of students (e.g., engineering or art majors), unless they
constitute the majority of students at an institution.
Branch and independent
libraries
Auxiliary library service outlets with quarters separate from the central library that houses the basic collection.
The central library administers the branches. Libraries on branch campuses that have separate NCES
identification numbers are reported as separate libraries.
Branch institution
A campus or site of an educational institution that is not temporary, is located in a community beyond a
reasonable commuting distance from its parent institution, and offers full programs of study, not just courses.
Buildings
Capital assets built or acquired for occupancy and use by the entity. These are structures such as classrooms,
research facilities, administrative offices, and storage. Includes built-in fixtures and equipment that are
essentially part of the permanent structure. Buildings held for the production of revenue are classified as
investments.
Business and Financial
Operations Occupations
An occupational category based on the major group in the 2018 Standard Occupational Classification (SOC)
Manual called "Business and Financial Operations Occupations." For detailed information refer to the following
website: https://www.bls.gov/soc/2018/major_groups.htm#13-0000.
Business-type activities
Activities for which fees are charged to external parties for goods or services. GASB Statement 34 specifies
the reporting format to be used by this type of governmental entity.
Cafeteria plan
An insurance plan that gives an employee the option of selecting a combination of health care and insurance
benefits (e.g. hospital, medical, surgical, dental care, and group life insurance).
Calculated value (CV)
Calculated value (CV) is used to designate fields that are generated (or calculated) based on data provided on
other lines within the same part of a survey component. For example, a "balance" line or "other (detail)" line
will be calculated as the difference between the total line and the sum of the remaining detail.
The number of FTE students is calculated based on fall student headcounts as reported by the institution on
the IPEDS Enrollment (EF) component (Part A). The full-time equivalent (headcount) of the institution's parttime enrollment is estimated by multiplying the factors noted below times the part-time headcount. These are
then added to the full-time enrollment headcounts to obtain an FTE for all students enrolled in the fall. This
formula is used to produce an FTE that is used annually in the Digest of Education Statistics.
Calculation of FTE students
(using fall student
headcounts)
•
•
Calculation of FTE students
(using instructional activity)
Part-time undergraduate enrollment
◦
Public 4-year (.403543)
◦
Private (not-for-profit and for-profit) 4-year (.392857)
◦
Public 2-year and <2-year (.335737)
◦
All other institutions (.397058)
Part-time graduate enrollment
◦
Public 4-year (.361702)
◦
Private (not-for-profit and for-profit) 4-year (.382059)
The number of FTE students is calculated based on the credit and/or clock hours reported by the institution on
the IPEDS 12-month enrollment (E12) component and the institution's calendar system, as reported on the IC
Header component. The following table indicates the level of instructional activity used to convert the credit
and/or clock hours reported to an indicator of full-time equivalents (FTE students):
- Quarter calendar system
- Enrollment level (One FTE over 12-month period)
-Undergraduate 45 credit hours, 900 clock hours
-Graduate 36 credit hours
Semester/trimester/4-1-4 plan/other calendar system
-Enrollment level (one FTE over 12-month period)
-Undergraduate 30 credit hours 900 clock hours
-Graduate 24 credit hours
For institutions with continuous enrollment programs, FTE is determined by dividing the number of clock hours
attempted by 900.
The total 12-month FTE is generated by summing the estimated or reported undergraduate FTE and the
estimated or reported graduate FTE and reported Doctor's Professional Practice FTE.
Calendar system
The method by which an institution structures most of its courses for the academic year.
Capital appropriations
Nonoperating revenues appropriated to a GASB institution by a government with the requirement that the
funds be used primarily to acquire, construct, or improve capital assets, including buildings, land, equipment,
and similar capital assets.
Capital assets
Tangible or intangible assets that are capitalized under an institution's capitalization policy; some of these
assets are subject to depreciation and some are not. These assets consist of land and land improvements,
buildings, building improvements, machinery, equipment, infrastructure, and all other assets that are used in
operations and that have initial useful lives extending beyond one year. Capital assets also include collections
of works of art and historical treasure and library collections; however under certain conditions such collections
may not be capitalized. They also include property acquired under capital leases and intangible assets such
as patents, copyrights, trademarks, goodwill, and software. Excluded are assets that are part of endowment
funds or other capital fund investments in real estate.
Capital grants and gifts
Revenues of a GASB institution, other than capital appropriations, where a funding source external to the
institution specifies that they be used primarily to acquire, construct, or improve capital assets. Includes gifts
designated for a capital project.
Capital leases
Capital assets acquired under lease arrangement, as provided in FASB Statement No. 13 (applicable to both
FASB and GASB institutions). These are leases where the institution in substance acquires the capital asset
or the right to use it for most or all of its economic life through a lease arrangement. FASB standards require
institutions to recognize such assets in their financial statements and also to recognize the lease payment
obligations as liabilities. The lease is basically considered a form of financing used to acquire the capital asset.
Capital outlay
The cost of acquiring plant assets, adding to plant assets, and adding utility to plant assets for more than one
accounting period.
Capitalize
To place in service as a long-term asset. These assets are expected to be used by the institution for a period
in excess of one year (e.g., land, buildings or patents).
Carl D. Perkins Vocational
and Technical Education Act
Carnegie Classification
The Carl D. Perkins Vocational and Technical Education Act of 1998 (P.L. 105-332) was signed into law on
October 31, 1998 and became effective on July 1, 1999. Its purpose is to improve vocational and technical
education programs. The primary focus is to develop challenging academic standards and promote the
development of activities that integrate academic and vocational and technical instruction. The Act also
outlines various opportunities for states and local areas to integrate vocational education and workforce
investment systems. However, new and strict barriers are placed on linkages between vocational education
and School-to-Work programs.
An institutional classification coding structure developed by the Andrew W. Carnegie Foundation for the
Advancement of Teaching. The 2000 Carnegie Classification categorizes selected institutions as:
•
Doctoral/Research Universities-Extensive
•
Doctoral/Research Universities-Intensive
•
Master's Colleges and Universities I
•
Master's Colleges and Universities II
•
Baccalaureate Colleges-LiberalArts
•
Baccalaureate Colleges-General
•
Baccalaureate/Associate's Colleges
•
Associate's Colleges
•
Specialized Institutions:
◦
Theological seminaries and other specialized faith-related institutions
◦
Medical schools and medical centers
◦
Other separate health profession schools
◦
Schools of engineering and technology
◦
Schools of business and management
◦
Schools of art, music, and design
◦
Schools of law
◦
Teachers colleges
◦
Other specialized institutions
•
Tribal Colleges and Universities
Carnegie Classification
2005: Basic classification
The Basic Classification is an update of the traditional classification framework developed by the Carnegie
Commission on Higher Education in 1970 to support its research program, and later published in 1973 for use
by other researchers. Although this classification has undergone many changes over the years, the current
release involves some significant changes from previous editions. For a complete description and technical
details visit the Carnegie Foundation Website at http://www.carnegiefoundation.org/classifications
Carnegie Classification
2005: Enrollment profile
classification
This classification describes the overall student population, by grouping institutions according to the mix of
students enrolled at the undergraduate and graduate/professional levels. Exclusively undergraduate
institutions are further broken down by level (two-year and four-year). For institutions with both undergraduate
and graduate/professional students, institutions are grouped according to the distribution of full-time equivalent
students across the two levels, giving an approximate measure of the student population's "center of gravity."
As a result, it reflects important differences with respect to educational mission as well as institutional climate
and culture-differences that can have implications for infrastructure, services, and resource allocation. For a
complete description and technical details visit the Carnegie Foundation Website at
http://www.carnegiefoundation.org/classifications
Carnegie Classification
2005: Graduate instructional
program
As a companion to the Undergraduate Instructional Program classification, this classification examines the
nature of graduate education, with a special focus on the mix of graduate programs. In this classification, a
single graduate-level degree qualifies an institution for inclusion. The classification is based on the level of
graduate degrees awarded master's/professional or doctoral), the number of fields represented by the degrees
awarded, and the mix or concentration of degrees by broad disciplinary domain. The classification has two
parts: one for institutions that do not award the doctorate, and one for doctoral-level institutions (based on the
record of degree conferrals, not program offerings). Within each group, institutions are then classified with
respect to the breadth of graduate offerings and the concentration of degrees in certain fields or combinations
of fields. For a complete description and technical details visit the Carnegie Foundation Website at
http://www.carnegiefoundation.org/classifications
Carnegie Classification
2005: Size and setting
classification
This classification describes institutions' size and residential character. Because residential character applies
to the undergraduate student body, exclusively graduate/professional institutions are not included. For a
complete description and technical details visit the Carnegie Foundation Website at
http://www.carnegiefoundation.org/classifications
Carnegie Classification
2005: Undergraduate
instructional program
The instructional program classification is based on three pieces of information: the level of undergraduate
degrees awarded (associate's or bachelor's), the proportion of bachelor's degree majors in the arts and
sciences and in professional fields, and the extent to which an institution awards graduate degrees in the
same fields in which it awards undergraduate degrees. The distinction between arts and sciences and
professional undergraduate majors is one that has been made in the Classification since 1987 (but only for
undergraduate colleges), and researchers and others in the higher education community have made similar
distinctions. The previous analysis has been extended and elaborated by (1) applying it to almost all
baccalaureate-level institutions, (2) making finer distinctions along the arts and sciences - professions
continuum, and (3) recognizing a "middle ground" where the two domains exist in relative balance with respect
to graduating students' major concentrations. For a complete description and technical details visit the
Carnegie Foundation Website at http://www.carnegiefoundation.org/classifications
Carnegie Classification
2005: Undergraduate profile
This classification describes the undergraduate population with respect to three characteristics: the proportion
who attend part- or full-time; achievement characteristics of first-year students; and the proportion of entering
students who transfer in from another institution. Each of these captures important differences in the nature of
the undergraduate population. They do not imply differences in the quality of undergraduate education, but
they have implications for how an institution serves its students. For a complete description and technical
details visit the Carnegie Foundation Website at http://www.carnegiefoundation.org/classifications
Cartographic Material
Materials representing in whole or in part the earth or any celestial body at any scale (e.g., maps and charts)
Casual employees
Persons who are hired to work during peak times such as those that help at registration time or those that
work in the bookstore for a day or two at the start of a session.
Certificate
CEU
A recognized postsecondary credential certifying the satisfactory completion of a postsecondary education
program.
One CEU (Continuing Education Unit) is normally defined as 10 clock hours of participation in an organized
continuing education experience under responsible sponsorship, capable direction, and qualified instruction.
Change in net assets
A term used to describe the net amount of revenues, expenses, gains, and losses for the reporting period.
This appears on the Statement of Revenues, Expenses, and Changes in Net Assets for GASB organizations
and on the Statement of Activities for FASB organizations.
Chief administrator
The principal administrative official, or chief executive officer, responsible for the direction of all affairs and
operations of a postsecondary education institution, or that component of an organization that conducts
postsecondary education, but who may report to a governing board.
Child institution:
An institution that has some or all of its data reported by another institution, known as the parent institution.
CIP code
A six-digit code in the form xx.xxxx that identifies instructional program specialties within educational
institutions.
Classification of Instructional
Programs (CIP)
A taxonomic coding scheme for secondary and postsecondary instructional programs. It is intended to
facilitate the organization, collection, and reporting of program data using classifications that capture the
majority of reportable data. The CIP is the accepted federal government statistical standard on instructional
program classifications and is used in a variety of education information surveys and databases.
Clerical and secretarial
A primary function or occupational activity category used to classify persons whose assignments typically are
associated with clerical activities or are specifically of a secretarial nature. Includes personnel who are
responsible for internal and external communications, recording and retrieval of data (other than computer
programmer) and/or information and other paperwork required in an office. Also includes such occupational
titles such as switchboard operators, including answering service; telephone operators; bill and account
collectors; billing and posting clerks and machine operators; bookkeeping, accounting, and auditing clerks;
payroll and timekeeping clerks; procurement clerks; file clerks; clerical library assistants; human resources
assistants, except payroll and timekeeping; shipping, receiving, and traffic clerks; secretaries and
administrative assistants; computer operators; data entry and information processing workers; desktop
publishers; mail clerks and mail machine operators (except postal service); office clerks (general); office
machine operators (except computer); and proofreaders and copy markers.
(Term used in the IPEDS HR survey component prior to 2012-13)
Clock hour
Parent institution
Classification of
Instructional Programs
(CIP)
A unit of measure that represents an hour of scheduled instruction given to students.
A period of time consisting of (1) A 50- to 60-minute class, lecture, or recitation in a 60-minute period; (2) A 50to 60-minute faculty-supervised laboratory, shop training, or internship in a 60-minute period; or (3) Sixty
minutes of preparation in a correspondence course (from CFR 34 600.2)
Clock hour activity
The provision of coursework to students which can be measured in terms of clock hours.
Cohort
A specific group of students established for tracking purposes.
Cohort year
The year that a cohort of students begins attending college.
Collection year
The academic year in which IPEDS data were collected. Most Institutional Characteristics, Human Resources,
Fall Enrollment, and Admissions data are collected for the current year; Completions, 12-Month Enrollment,
Student Financial Aid, Academic Libraries and Finance data collections cover the prior year. Graduation Rates
and Outcome Measures cover cohorts from prior years that completed college by August 31 of the most
recent fall.
College Navigator
A web tool accessed through http://nces.ed.gov/collegenavigator that provides selected IPEDS data to assist
students, parents, high school counselors, and others obtain information about nearly 7,000 postsecondary
institutions in the United States and other areas. It offers a wide range of information including programs
offered, retention and graduation rates, aid available, campus safety, accreditation, and estimated student
expenses. NOTE: Replaces the College Opportunities Online Locator (IPEDS COOL).
Community, Social Service,
Legal, Arts, Design,
Entertainment, Sports, and
Media Occupations
An occupational category based on the following three major groups in the 2018 Standard Occupational
Classification (SOC) Manual: 1) Community and Social Service Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#21-0000); 2) Legal Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#23-0000); and 3) Arts, Design, Entertainment, Sports, and
Media Occupations (https://www.bls.gov/soc/2018/major_groups.htm#27-0000).
Comparison group
The group of peer institutions used for comparison purposes within the IPEDS Peer Analysis System (PAS).
Comparison groups may be identified by the analyst by name or UnitID, they may be built by using
characteristics (variables) from the IPEDS data, or they may be automatically generated by the system. Also
referred to as a peer group.
Completer
A student who receives a degree, diploma, certificate, or other recognized postsecondary credential. In order to
be considered a completer, the degree/award must actually be conferred.
Completers within 150% of
normal time
Students who completed their program within 150% of the normal (or expected) time for completion.
Completions (C)
This annual component of IPEDS collects number of degrees and other recognized postsecondary credentials
(certificates) conferred. These data are reported by level (associate's, bachelor's, master's, and doctor's), as
well as by length of program for some. Both are reported by race/ethnicity and gender of recipient, and the field
of study, using the Classification of Instructional Programs (CIP) code. Institutions report all degrees and other
awards conferred during an entire academic year, from July 1 of one calendar year through June 30 of the
following year.
Completions data by race/ethnicity at the 2-digit CIP level became an annual collection in 1990; since the
1995 collection, race/ethnicity is collected at the 6-digit CIP level. In 2001, IPEDS began collecting completers
of double majors by level, 6-digit CIP code, and by race/ethnicity and gender of recipient.
Component unit
This term applies to GASB institutions only. A component unit is a legally separate organizations for which the
governing board and/or management of the primary institution is financially accountable. It can be another
organization for which the nature and significance of its relationship with a primary institution is such that
exclusion would cause the primary institution's financial statements to be misleading or incomplete.
Data year
Focus institution
Normal time to completion
Composite Financial Index
(CFI)
The composite financial index (CFI) is a measure of financial health used widely throughout higher education. It Composite Financial Index
relies on information from audited financial statements and utilizes four core ratios measuring various aspects
(CFI)
of an organization’s financial well-being. The ratios are the primary reserve ratio, the viability ratio, the return on
net assets ratio, and the net operating revenues/margin ratio. The four ratios are weighted and combined to
determine the CFI.
Comprehensive fee
A single fixed amount of money charged by an institution that covers tuition, required fees, room, and board.
For some institutions, this amount may also cover books and supplies.
Computer hardware and
software operating
expenses
These include expenses from the library budget for computer hardware and software used to support library
operations, whether purchased or leased, mainframe or microcomputer. Expenses for maintenance and the
expense to run information services when it cannot be separated from the price of the product are also
included in this category.
Computer, Engineering, and
Science Occupations
An occupational category based on the following three major groups in the 2018 Standard Occupational
Classification (SOC) Manual: 1) Computer and Mathematical Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#15-0000); 2) Architecture and Engineering Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#17-0000); and 3) Life, Physical, and Social Science
Occupations (https://www.bls.gov/soc/2018/major_groups.htm#19-0000).
Construction in progress
Capital assets under construction or development that have not yet been placed into service, such as a
building or parking lot. Capital assets are not subject to depreciation while in a construction in progress status.
Contact hour
A unit of measure that represents an hour of scheduled instruction given to students. Also referred to as clock
hour.
Continuing contract or
employment agreement
A contract or agreement that has no specific date of termination, and that can be terminated for just cause or
other agreed-upon reasons (e.g., reorganization, funding).
Continuing professional
education
Programs and courses designed specifically for individuals who have completed a degree in a professional
field (such as law, medicine, dentistry, education, or social work) to obtain additional training in their particular
field of study.
Continuing/Returning
student (undergraduate)
A student who is not new to the institution in the fall, but instead is continuing his or her studies at the
institution (i.e., not first-time and not transfer-in).
Continuous basis
A calendar system classification that is used by institutions that allow students to enroll/start classes at any
time during the year. For example, a cosmetology school or a word processing school might allow students to
enroll and begin studies at various times, with no requirement that classes begin on a certain date.
Contributions from affiliated
entities
Revenues from non-consolidated affiliated entities, such as fund raising foundations, booster clubs, other
institutionally-related foundations, and similar organizations created to support the institution or organizational
units of the institution. General purpose financial statements for FASB institutions include a separate line for
these revenues; GASB institutions classify such revenues as gifts.
Control (of institution)
A classification of whether an institution is operated by publicly elected or appointed officials (public control) or
by privately elected or appointed officials and derives its major source of funds from private sources (private
control).
Institutional affiliation
Sector
Level (of institution)
Cookie
A message given to a Web browser by a Web server. The browser stores the message in a text file. The
message is then sent back to the server each time the browser requests a page from the server.
Cooperative (work-study)
program
A program that provides for alternate class attendance and employment in business, industry, or government.
Core expenses
Total expenses for the essential education activities of the institution. Core expenses for public institutions
reporting under GASB standards include expenses for instruction, research, public service, academic support,
student services, institutional support, operation and maintenance of plant, depreciation, scholarships and
fellowships, interest and other operating and nonoperating expenses. Core expenses for FASB (primarily
private, not-for-profit and for-profit) institutions include expenses on instruction, research, public service,
academic support, student services, institutional support, net grant aid to students, and other expenses. For
both FASB and GASB institutions, core expenses exclude expenses for auxiliary enterprises (e.g., bookstores,
dormitories), hospitals, and independent operations.
Core revenues
Total revenues for the essential education activities of the institution. Core revenues for public institutions
(using the Governmental Accounting Standards Board (GASB) standards) include tuition and fees;
government appropriations (federal, state, and local); government grants and contracts; private gifts, grants,
and contracts; investment income; other operating and nonoperating sources; and other revenues and
additions. Core revenues for private, not-for-profit and public institutions reporting under the Financial
Accounting Standards Board (FASB) standards include tuition and fees; government appropriations (federal,
state, and local); government grants and contracts; private gifts, grants, and contracts; investment return;
sales and services of educational activities; and other sources. Core revenues for private, for-profit institutions
reporting under FASB standards include tuition and fees; government appropriations (federal, state, and local);
government grants and contracts; private grants and contracts; net investment income; sales and services of
educational activities; and other sources. In general, core revenues exclude revenues from auxiliary
enterprises (e.g., bookstores, dormitories), hospitals, and independent operations.
Correspondence Education
Education provided through one or more courses in which the institution provides instructional materials and
examinations by mail or electronic transmission to students who are separated from the instruction.
Interaction between the instructor and the student is not regular and substantive, and it is primarily initiated by
the student. Correspondence courses are typically self-paced. Correspondence education is not distance
education.
Cost of attendance
Counseling service
The amount of tuition and fees, room and board, books and supplies, and other expenses that a full-time, firsttime degree/certificate-seeking student can expect to pay to go to college for an academic year. Costs reported
by the institutions are those amounts used by the financial aid office to determine a student’s financial need.
Activities designed to assist students in making plans and decisions related to their education, career, or
personal development.
Credit
Recognition of attendance or performance in an instructional activity (course or program) that can be applied
by a recipient toward the requirements for a postsecondary degree, diploma, certificate, or other recognized
postsecondary credential, irrespective of the activity's unit of measurement.
Credit course
A course that, if successfully completed, can be applied toward the number of courses required for achieving a
postsecondary degree, diploma, certificate, or other recognized postsecondary credential, irrespective of the
activity's unit of measurement.
Credit for life experiences
Credit earned by students for what they have learned through independent study, noncredit adult courses,
work experience, portfolio demonstration, previous licensure or certification, or completion of other learning
opportunities (military, government, or professional). Credit may also be awarded through a credit by
examination program.
Credit for Military Training
Postsecondary credit granted by institutions to military servicemen or veterans for experiences and training
gained while in the service.
Credit hour
A unit of measure representing the equivalent of an hour (50 minutes) of instruction per week over the entire
term. It is applied toward the total number of credit hours needed for completing the requirements of a degree,
diploma, certificate, or other recognized postsecondary credential.
Credit hour activity
The provision of coursework to students which can be measured in terms of credit hours.
Assets that are reasonably expected to be realized in cash or sold or consumed during the next normal
operating cycle (normally one year) of the institution. Liquidity or nearness to cash is not the basis for
classifying assets as current or non-current; thus cash or investments intended for liquidation of liabilities due
beyond the one-year period would not be current assets.
Current assets
Beginning with 2013-14, GASB Statements 63 and 65 required institutions to display deferred inflows and
outflows on their Statement of Net Position. Thus in the 2013-14(FY13) through the 2015-16(FY15)
collections, current assets included deferred outflows of resources. Beginning with 2016-17 (FY16), deferred
outflows was collected separately from current assets.
Liabilities whose liquidation is reasonably expected to require the use of resources classified as current assets
or the creation of other current liabilities within the next year. May include accounts payable, accrued salaries
and wages, deferred revenues, and long term debt current portion, among others.
Current liabilities
Beginning with 2013-14, GASB Statements 63 and 65 required institutions to display deferred inflows and
outflows of resources on their Statement of Net Position. Thus from 2013-14 (FY13) to 2015-16 (FY15), total
current liabilities included deferred inflows. Beginning with FY16, deferred inflows was collected separately
from total current liabilities.
Current replacement value
The estimated current cost to replace all buildings owned by the institution. It represents recent appraisal
value or what is currently carried as insurance replacement value, but does not include the replacement
values of those buildings which are a part of endowment or other capital fund investments in real estate. This
figure is not a book value figure.
Data Analysis System (DAS)
The Data Analysis System (DAS) is a software application that allows a user to produce tables from selected
NCES data sets. While each collection year uses a separate DAS, all have a consistent interface and
command structure. User can select from several output formats, either direct printing or comma-separated file
which can be input for other software.
Data collection system
The Web environment that is used to collect the IPEDS data.
Data dictionary
A file or a list that contains all known information about variables such as format, data type, field width, and
source.
Data revision system
The Web environment where an institution's prior year data may be revised by keyholders or data managers.
Data Universal Numbering
System (DUNS) number
The Data Universal Numbering System (DUNS) number is a 9-digit number assigned by the Dun & Bradstreet
Information Corporation to any entity providing products, goods, or services.
Data year
The year to which data pertain in a particular IPEDS component. For example, for collection year 2003-04,
tuition is for data year 2003-04, whereas completions are for data year 2002-03.
Database
Collection of electronically stored data or unit records (facts, bibliographic data, and texts) with a common user
interface and software for the retrieval and manipulation of the data. The data or records are usually collected
with a particular intent and relate to a defined topic. Each database is counted individually even if access to
several databases is supported through the same vendor interface.
Dataset Cutting Tool (DCT)
An early IPEDS data access tool, no longer available. All the functions in the Dataset Cutting Tool have been
incorporated into the IPEDS Data Center.
Day care service
A student service designed to provide appropriate care and protection of infants, preschool, and school-age
children so their parents can participate in postsecondary education programs.
Deductions from physical
plant assets
Amounts that represent a decline in the value of physical plant assets resulting from selling, razing, fire, and
other hazards, or other disposition of the assets.
Deferred inflows of
resources
Acquisition of net assets acquired by a government that is applicable to future reporting periods. Examples of
deferred inflows are the difference in a debt refunding between reacquisition and net carrying amount of the
old debt, upfront payments in service concession arrangements, and change in fair values in hedging
instruments.
Deferred outflows of
resources
A consumption of net assets by a government that is applicable to future periods. Examples of deferred
outflows of resources include changes in fair values in hedging instruments and changes in the net pension
liability that are not considered pension expense (as described in GASB Statement 68, Accounting and
Financial Reporting for Pensions: an amendment of GASB Statement No. 27).
Degree
An award conferred by a college, university, or other postsecondary education institution as official recognition
for the successful completion of a program of studies.
Clock hour
Degree of urbanization
(urban-centric locale)
Degree/certificate-seeking
students
A code representing the urbanicity (city/suburb/rural) by population size of the institution's location. This urbancentric locale code was assigned through a methodology developed by the U.S. Census Bureau's Population
Division in 2005. The urban-centric locale codes apply current geographic concepts to the original NCES
Locale codes used on IPEDS files through 2004.
The following are the codes used:
11 City: Large
12 City: Midsize
13 City: Small
21 Suburb: Large
22 Suburb: Midsize
23 Suburb: Small
31 Town: Fringe
32 Town: Distant
33 Town: Remote
41 Rural: Fringe
42 Rural: Distant
43 Rural: Remote
Students enrolled in courses for credit who are seeking a degree, certificate, or other recognized
postsecondary credential. This includes students who:
- received any type of federal financial aid, regardless of what courses they took at any time;
- received any state or locally based financial aid with an eligibility requirement that the student be enrolled
in a degree, certificate, or transfer-seeking program; or
- obtained a student visa to study at a U.S. postsecondary institution
High school students also enrolled in postsecondary courses for credit are not considered degree/certificateseeking.
Department of Defense
Voluntary Education
Program Memorandum of
Understanding
A voluntary program that functions to expand and improve postsecondary opportunities for servicemembers
worldwide. It is funded by the Department of Defense through a contract with the American Association of
State Colleges and Universities (AASCU).
Depreciation
The allocation or distribution of the cost of capital assets, less any salvage value, to expenses over the
estimated useful life of the asset in a systematic and rational manner. Depreciation for the year is the amount
of the allocation or distribution for the year involved.
Differs by program (calendar
system)
A calendar system classification that is used by institutions that have occupational/vocational programs of
varying lengths. These schools may enroll students at specific times depending on the program desired. For
example, a school might offer a 2-month program in January, March, May, September, and November; and a
3-month program in January, April, and October.
Diploma
An official document certifying the successful completion of a prescribed program of studies.
Disability services
Programs designed to provide reasonable academic accommodations and support services to empower
students who have disabilities to competitively pursue postsecondary education. May also include assistance
to campus departments in providing access to services and programs in the most integrated setting possible.
Discounts and allowances
That part of a scholarship or fellowship that is used to pay institutional charges such as tuition and fees or
room and board charges.
Discovery system
A discovery system product consists of an interface directed toward the users of a library to find materials in its
collections and subsequently to gain access to items of interest through the appropriate mechanisms.
Discovery systems tend to be independent from the specific applications that libraries implement to manage
resources, such as integrated library systems, library services platforms, repository platforms, or electronic
resource management systems. In most cases they provide access to multiple types of materials,
independently of the management platform involved. Discovery systems provide an interface with search and
retrieval capabilities, often with features such as relevancy-based ordering of search results, facets presented
that can be selected to narrow results according to specific categories, contributors, or date ranges, and tools
to identify related materials or to refine search queries. Examples of discovery systems can be found at
http://librarytechnology.org/discovery/.
Distance education
Education that uses one or more technologies to deliver instruction to students who are separated from the
instructor and to support regular and substantive interaction between the students and the instructor
synchronously or asynchronously.
Technologies used for instruction may include the following: Internet; one-way and two-way transmissions
through open broadcasts, closed circuit, cable, microwave, broadband lines, fiber optics, satellite or wireless
communication devices; audio conferencing; and video cassette, DVDs, and CD-ROMs, if the cassette, DVDs,
and CD-ROMs are used in a course in conjunction with the technologies listed above.
Distance education course
A course in which the instructional content is delivered exclusively via distance education. Requirements for
coming to campus for orientation, testing, or academic support services do not exclude a course from being
classified as distance education.
Distance education program
A program for which all the required coursework for program completion is able to be completed via distance
education courses.
Dividend earnings
Distribution of earnings to shareholders that may be in the form of cash, stock, or property.
Doctor's degree
The highest award a student can earn for graduate study. The doctor's degree classification includes such
degrees as Doctor of Education, Doctor of Juridical Science, Doctor of Public Health, and the Doctor of
Philosophy degree in any field such as agronomy, food technology, education, engineering, public
administration, ophthalmology, or radiology.
Doctor's degree-other
A doctor's degree that does not meet the definition of a doctor's degree - research/scholarship or a doctor's
degree - professional practice.
Doctor's degreeprofessional practice
A doctor's degree that is conferred upon completion of a program providing the knowledge and skills for the
recognition, credential, or license required for professional practice. The degree is awarded after a period of
study such that the total time to the degree, including both pre-professional and professional preparation,
equals at least six full-time equivalent academic years. Some of these degrees were formerly classified as first
-professional and may include: Chiropractic (D.C. or D.C.M.); Dentistry (D.D.S. or D.M.D.); Law (J.D.);
Medicine (M.D.); Optometry (O.D.); Osteopathic Medicine (D.O); Pharmacy (Pharm.D.); Podiatry (D.P.M.,
Pod.D., D.P.); or, Veterinary Medicine (D.V.M.), and others, as designated by the awarding institution.
Doctor's degreeresearch/scholarship
A Ph.D. or other doctor's degree that requires advanced work beyond the master's level, including the
preparation and defense of a dissertation based on original research, or the planning and execution of an
original project demonstrating substantial artistic or scholarly achievement. Some examples of this type of
degree may include Ed.D., D.M.A., D.B.A., D.Sc., D.A., or D.M, and others, as designated by the awarding
institution.
Doctoral/Research
Universities - Extensive
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Doctoral/Research Universities - Extensive typically offer a wide range of baccalaureate programs,
and they are committed to graduate education through the doctorate. During the period studied, they awarded
50 or more doctoral degrees per year across at least 15 disciplines.
Doctoral/Research
Universities - Intensive
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Doctoral/Research Universities - Intensive typically offer a wide range of baccalaureate programs,
and they are committed to graduate education through the doctorate. During the period studied, they awarded
at least ten doctoral degrees per year across three or more disciplines, or at least 20 doctoral degrees per
year overall.
Dual credit
A program through which high school students are enrolled in Advanced Placement (AP) courses, taught at
their high school, that fulfill high school graduation requirements and may earn the student college credits .
Dual enrollment
Dual enrolled students
A program through which high school students may enroll in college courses while still enrolled in high school.
Students are not required to apply for admission to the college in order to participate.
Students who enroll in college courses offered by an institution of higher education while enrolled in high school
or seeking a recognized equivalent. Student performance is recorded on a college transcript and
postsecondary credit is awarded for a passing grade in the course.
Includes: All postsecondary courses, independent of course delivery mode, course location, course instructor,
whether secondary credit is also offered, and whether the student enrolls through a formal state/local program
or enrolls outside a formal state/local program.
Excludes: Credit-by-exam models such as Advanced Placement and International Baccalaureate in which the
student is not enrolled in a postsecondary institution.
E-books
E-books are digital documents (including those digitized by the library), licensed or not, where searchable text
is prevalent, and which can be seen in analogy to a printed book (monograph). E-books are loaned to users
on portable devices (e-book readers) or by transmitting the contents to the user's personal computer for a
limited time.
E-media
E-media materials are media materials that are in digital format and are available for download or streaming.
Include digital graphic materials.
E-serial
An e-serial is a periodical publication that is published in digital form to be displayed on a computer screen.
An e-serial is a periodical publication issued in successive parts bearing numerical or chronological
designations, is intended to be continued indefinitely, and is published in digital form to be displayed on a
computer screen in any medium. This definition includes digital and digitized periodicals, newspapers, and
annuals (reports, yearbooks, etc.); the journals, memoirs, proceedings, transactions, etc. of societies; and
numbered monographic series.
Early action
An admission plan that allows students to apply and be notified of an admission decision well in advance of
the regular notification dates. If admitted, the candidate is not committed to enroll (unlike early decision).
Students may reply to the offer under the college's regular reply policy.
Early admission
A policy under which students who have not completed high school are admitted to and enrolled full-time in
college, usually after completion of their junior year.
Early decision
A plan that allows students to apply and be notified of an admission decision (and financial aid offer, if
applicable) well in advance of the regular notification date. Applicants agree to accept an offer of admission
and, if admitted, to withdraw their applications from other colleges. There are three possible decisions in
response to such an application: admitted, denied, or not admitted but forwarded for consideration with the
regular applicant pool, without prejudice.
Educational offerings
Educational programs offered by postsecondary institutions that are occupational, academic, or continuing
professional that qualify as postsecondary education programs OR recreational or avocational, adult basic,
remedial instruction, high school equivalency, or high school programs that are not deemed postsecondary.
Employees by Assigned
Position (EAP)
This data, now part of the Human Resources (HR) component of IPEDS, was previously a separate collection.
It was instituted in 2001-02 as a response to a proposal by the National Postsecondary Education Cooperative
focus group on faculty and staff. It allows institutions to "assign" all faculty and staff to distinct categories. The
EAP collects information on all employees on the institution's payroll as of November 1 of the reporting year,
by full- and part-time status; by function or occupational category; and by faculty status and tenure status.
Institutions with medical schools are required to report their medical school employees separately.
(Term used in IPEDS HR survey component prior to 2012-13)
Employer Identification
Number (EIN)
The number assigned to an institution by the Internal Revenue Service for tax purposes.
Employment services for
current students
Activities intended to assist students in obtaining part-time employment as a means of defraying part of the
cost of their education.
Endowment net assets
Gross investments of endowment funds, term endowment funds, and funds functioning as endowment for the
institution and any of its foundations and other affiliated organizations and component units reduced by the
value of endowment-related liabilities.
Carnegie Classification
Carnegie Classification
Endowment funds
Funds whose principal is nonexpendable (true endowment) and that are intended to be invested to provide
earnings for institutional use. Also includes term endowments and funds functioning as endowment.
Endowment income
Endowment income includes: (1) the unrestricted income of endowment and similar funds; (2) restricted
income of endowment and similar funds to the extent expended for current operating purposes, and (3)
income from funds held in trust by others under irrevocable trusts. Excludes capital gains or losses unless the
institution has adopted a spending formula by which it expends not only the yield but also a prudent portion of
the appreciation of the principal. Does not include gains spent for current operations, which are treated as
transfers.
Entering students
(undergraduate)
Students at the undergraduate level, both full-time and part-time, coming into the institution for the first time in
the fall term (or the prior summer term who returned again in the fall). This includes all first-time undergraduate
students, students transferring into the institution at the undergraduate level for the first time, and nondegree/non-certificate-seeking undergraduates entering in the fall.
Equipment
Moveable tangible property such as research equipment, vehicles, machinery, and office equipment that
meets the institution's capitalization policy for capital assets.
Equity
The excess of a private, for-profit institution's assets over its liabilities. It is the claim or stake of the owners.
Exclusions
Those students who may be removed (deleted) from a cohort (or subcohort). For the Graduation Rates,
Outcome Measures, and Fall Enrollment retention rate reporting, students may be removed from a cohort if
they left the institution for one of the following reasons: death or total and permanent disability; service in the
armed forces (including those called to active duty); service with a foreign aid service of the federal
government, such as the Peace Corps; or service on official church missions.
Executive, administrative, and
managerial
A primary function or occupational activity category used to classify persons whose assignments require
management of the institution, or a customarily recognized department or subdivision thereof. Assignments
require the performance of work directly related to management policies or general business operations of the
institution, department or subdivision. Assignments in this category customarily and regularly require the
incumbent to exercise discretion and independent judgment. Included in this category are employees holding
titles such as: top executives; chief executives; general and operations managers; advertising, marketing,
promotions, public relations, and sales managers; operations specialties managers; administrative services
managers; computer and information systems managers; financial managers; human resources managers;
purchasing managers; postsecondary education administrators such as: presidents, vice presidents (including
assistants and associates), deans (including assistants and associates) if their principal activity is
administrative and not primarily instruction, research or public service, directors (including assistants and
associates), department heads (including assistants and associates) if their principal activity is administrative
and not primarily instruction, research or public service, assistant and associate managers (including first-line
managers of service, production and sales workers who spend more than 80 percent of their time performing
supervisory activities); engineering managers; food service managers; lodging managers; and medical and
health services managers.
(Term used in the IPEDS HR survey component prior to 2012-13)
Expenses
The outflow or other using up of assets or incurrence of liabilities (or a combination of both) from delivering or
producing goods, rendering services, or carrying out other activities that constitute the institution's ongoing
major or central operations or in generating revenues. Alternatively, expenses may be thought of as the costs
of goods and services used to produce the educational services provided by the institution. Expenses result in
a reduction of net assets.
Extension centers
Sites or centers outside the confines of the parent institution where courses are offered that are part of an
organized program at the parent institution. The sites are not considered to be temporary, but may be rented
or made available to the institution at no cost by another institution or an organization, agency, or firm.
Extension division
A unit of the institution that provides institutional services including the planning, organization, and delivery of
extended campus offerings. To carry out these activities, it generally maintains its own enrollment, personnel,
and financial records separate from those of the main institution (although an institution may include these
records in its own institutional data base). It does not grant either degree-credit or degrees , but these may be
awarded by the institution for instruction provided through the extension division.
Faculty
Persons identified by the institution as such and typically those whose initial assignments are made for the
purpose of conducting instruction, research or public service as a principal activity (or activities). They may
hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer or the
equivalent of any of those academic ranks. Faculty may also include the chancellor/president, provost, vice
provosts, deans, directors or the equivalent, as well as associate deans, assistant deans and executive
officers of academic departments (chairpersons, heads or the equivalent) if their principal activity is instruction
combined with research and/or public service. The designation as "faculty" is separate from the activities to
which they may be currently assigned. For example, a newly appointed president of an institution may also be
appointed as a faculty member. Graduate, instruction, and research assistants are not included in this
category.
Faculty Status
A status designated by the institution according to the institution's policies. "Faculty" may include staff with
academic appointments (instruction, research, public service) and other staff members who are appointed as
faculty members. The designation "faculty" is separate from the activities to which the staff members are
currently assigned. For example, a president, provost, or librarian may also be appointed as a faculty member.
For IPEDS reporting, graduate assistants do not have faculty status.
Fall cohort
The group of students entering in the fall term established for tracking purposes. For the Graduation Rates
component, this includes all students who enter an institution as full-time, first-time degree or certificateseeking undergraduate students during the fall term of a given year.
Student Right-to-Know Act
Fall Enrollment (EF)
This annual component of IPEDS collects data on the number of students enrolled in the fall at postsecondary
institutions. Students reported are those enrolled in courses creditable toward a degree or other recognized
postsecondary credential; students enrolled in courses that are part of a vocational or occupational program,
including those enrolled in off-campus or extension centers; and high school students taking regular college
courses for credit.
Institutions report annually the number of full- and part-time students, by gender, race/ethnicity, and level
(undergraduate, graduate, first-professional); the total number of undergraduate entering students (first-time,
full-and part-time students, transfer-ins, and non-degree students); and retention rates. In even-numbered
years, data are collected for state of residence of first-time students and for the number of those students who
graduated from high school or received high school equivalent certificates in the past 12 months. Also in evennumbered years, 4-year institutions are required to provide enrollment data by gender, race/ethnicity, and level
for selected fields of study. In odd-numbered years, data are collected for enrollment by age category by
student level and gender.
Fall Staff (S)
This data, now part of the IPEDS Human Resources (HR) component, was previously a separate collection.
Only institutions with 15 or more full-time employees are required to report annually (prior to 2016-17, data
was collected biennially, for odd-numbered years). Institutions report the numbers of full- and part-time
employees as of November 1 of the reporting year; full-time faculty by contract length and salary class
intervals; number of other persons employed full-time by primary occupational activity and salary class
intervals; part-time employees by primary occupational activity; tenure of full-time faculty by academic rank;
and new hires by primary occupational activity. Most data are provided by race/ethnicity and gender. Prior to
2001, this collection also requested the number of persons donating (contributing) services or contracted for
by the institution. Between 1987 and 1991, the Fall Staff data were collected in cooperation with the U.S.
Equal Employment Opportunity Commission (EEOC). Beginning in 1993, all schools formerly surveyed by
EEOC (using the EEO-6 survey form) reported through IPEDS Fall Staff.
(Term used in IPEDS HR survey component prior to 2012-13)
Fall term
The part of the academic year that begins between late August and November 1.
FASB (Financial Accounting
Standards Board)
Financial Accounting Standards Board (FASB) is recognized by the American Institute of Certified Public
Accountants (AICPA) as the body authorized to establish accounting standards. In practice it defers to the
Governmental Accounting Standards Board (GASB) for the setting of accounting standards for local and state
government entities.
Federal grants
Transfers of money or property from the Federal government to the education institution without a requirement
to receive anything in return. These grants may take the form of grants to the institutions to undertake
research or they may be in the form of student financial aid. (Used for reporting on the Finance component)
Federal grants
(grants/educational
assistance funds)
Grants provided by federal agencies such as the U.S. Department of Education, including Title IV Pell Grants
and Supplemental Educational Opportunity Grants (SEOG). Also includes need-based and merit-based
educational assistance funds and training vouchers provided from other federal agencies and/or federally
sponsored educational benefits programs. (Used for reporting on the Student Financial Aid component)
Federal Supplementary
Educational Opportunity
Grants (FSEOG)
(Higher Education Act of 1965, as amended, Title IV, Part A, Subpart 2, Public Laws 89-329, 92-318, 94-482,
et al; 20 USC 1070b-1070b-3.) Provides eligible undergraduate postsecondary students with demonstrated
financial need with grant assistance to help meet educational expenses. The Supplementary Educational
Opportunity Grants (SEOG) are made directly to institutions of higher education, which select students for the
awards.
Federal Work Study (FWS)
A part-time work program awarding on- or off-campus jobs to students who demonstrate financial need. FWS
positions are primarily funded by the government, but are also partially funded by the institution. FWS is
awarded to eligible students by the college as part of the student's financial aid package. The maximum FWS
award is based on the student's financial need, the number of hours the student is able to work, and the
amount of FWS funding available at the institution. This is a type of Title IV Aid, but is not considered grant aid
to students.
Fellowships
These are grants-in-aid and trainee stipends to graduate students. Fellowships do not include funds for which
services to the institution must be rendered, such as payments for teaching, or loans.
FICE (Federal Interagency
Committee on Education)
code
A 6-digit identification code originally created by the Federal Interagency Committee on Education (FICE). The
code was used to identify all schools doing business with the Office of Education during the early sixties. This
code is no longer used in IPEDS; it has been replaced by the Office of Postsecondary Education (OPE) ID
code.
Fiduciary funds
Resources held and administered by the institution when it is acting in a capacity for individuals, private
organizations, or governments. These are funds the institution holds in a trustee or agency capacity for others
and the funds therefore cannot be used to support the institution's own programs . Included are pension (and
other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds
(i.e., agency transactions). Fiduciary funds are not included in the entity-wide financial statements of GASB
organizations, but are reported separately as supplementary information.
Finance (F)
This annual component of IPEDS collects data that describe the financial condition of postsecondary
education in the nation. These data are used to monitor changes in postsecondary education finance and to
promote research involving institutional financial resources and expenditures. Specific data elements include
such items as institutional revenues by source (e.g., tuition and fees, government, private gifts); institutional
expenditures by function (e.g., instruction, research, plant maintenance and operation); physical plant assets
and indebtedness; and endowment investments. Institutions may use different survey forms depending on the
control of institution (e.g. public, private non-profit, or private for-profit) and the accounting standards followed
by the institution (e.g. FASB or GASB).
Financial aid
Federal Work Study, grants, loans to students (government and/or private), assistantships, scholarships,
fellowships, tuition waivers, tuition discounts, employer aid (tuition reimbursement) and other monies (other
than from relatives/friends) provided to students to meet expenses. This excludes loans to parents.
FIPS (Federal Information
Processing Standards) code
Standardized numeric or alphabetic codes issued by the National Institute of Standards and Technology
(NIST) to ensure uniform identification of geographic entities throughout all federal government agencies.
First-professional
The use of this term was discontinued in IPEDS as of the 2010-11 data collection, when use of the new
postbaccalaureate award categories became mandatory.
May refer to a degree, certificate, or level of student.
A first-professional degree was an award that required completion of a program that met all of the following
criteria: (1) completion of the academic requirements to begin practice in the profession; (2) at least 2 years of
college work prior to entering the program; and (3) a total of at least 6 academic years of college work to
complete the degree program, including prior required college work plus the length of the professional
program itself. First-professional degrees may be awarded in the following 10 fields:
•
Chiropractic (D.C. or D.C.M.)
•
Dentistry (D.D.S. or D.M.D.)
•
Law (L.L.B., J.D.)
•
Medicine (M.D.)
•
Optometry (O.D.)
•
Osteopathic Medicine (D.O.)
•
Pharmacy (Pharm.D.)
•
Podiatry (D.P.M., D.P., or Pod.D.)
•
Theology (M.Div., M.H.L., B.D., or Ordination)
•
Veterinary Medicine (D.V.M.)
A first-professional certificate was an award that required completion of an organized program of study
designed for persons who had completed the first-professional degree. Examples could be refresher courses
or additional units of study in a specialty or subspecialty.
A first-professional student was a student enrolled in one of these programs.
The 12-month FTE for first-professional students was calculated using the unduplicated headcounts reported
on the 12-month enrollment component. Since the 12-month unduplicated headcounts do not differentiate
between full-time and part-time students, an estimation was used. The ratio of full-time to part-time firstprofessional students from the previous collection year fall enrollment (which corresponds to the same
academic year students) was calculated, and this ratio was applied to the 12-month unduplicated headcount.
Adding the resulting full-time and one-third part-time student estimates results in the FTE for first-professional
students.
First-time student
(undergraduate)
A student who has no prior postsecondary experience (except as noted below) attending any institution for the
first time at the undergraduate level. This includes students enrolled in academic or occupational programs. It
also includes students enrolled in the fall term who attended college for the first time in the prior summer term,
and students who entered with advanced standing (college credits or recognized postsecondary credential
earned before graduation from high school).
First-year student
A student who has completed less than the equivalent of 1 full year of undergraduate work; that is, less than
30 semester hours (in a 120-hour degree program) or less than 900 clock hours .
Fixed assets
Assets that cannot readily be turned into cash without disrupting the operation of the institution. Fixed assets
include intangible assets consisting of certain nonmaterial rights and benefits of an institution, such as patents,
copyrights, trademarks and goodwill.
Focus institution
The term used in the IPEDS Peer Analysis System to identify the postsecondary institution that is being
compared to other institutions (peers) or that is the basis for any statistical reports generated within the
system.
Four-year institution
A postsecondary institution that offers programs of at least 4 years duration or one that offers programs at or
above the baccalaureate level. Includes schools that offer postbaccalaureate certificates only or those that
offer graduate programs only. Also includes free-standing medical, law or other first-professional schools.
Freshman
A first-year undergraduate student.
Fringe benefits
Cash contributions in the form of supplementary or deferred compensation other than salary. Excludes the
employee's contribution. Employee fringe benefits include retirement plans, social security taxes,
medical/dental plans, guaranteed disability income protection plans, tuition plans, housing plans,
unemployment compensation plans, group life insurance plans, worker's compensation plans, pension, and
other benefits in-kind with cash options.
FTE of students
The full-time equivalent (FTE) of students is a single value providing a meaningful combination of full-time and
part-time students. IPEDS data products currently have two calculations of FTE students, one using fall
student headcounts and the other using 12-month instructional activity.
FTE staff
The full-time-equivalent (FTE) of staff is calculated by summing the total number of full-time staff from the
Employees by Assigned Position (EAP) component and adding one-third of the total number of part-time staff.
Full aid year
For the purposes of the IPEDS Student Financial Aid (SFA) component, full aid year refers to either the
academic year (for academic reporters) or the period between September 1 and August 31 (for program
reporters).
Full-time staff (employees)
As defined by the institution. The type of appointment at the snapshot date determines whether an employee
is full-time or part-time. The employee's term of contract is not considered in making the determination of fullor part-time.
Full-time student
Undergraduate: A student enrolled for 12 or more semester credits, or 12 or more quarter credits, or 24 or
more clock hours a week each term. Graduate: A student enrolled for 9 or more semester credits, or 9 or
more quarter credits, or a student involved in thesis or dissertation preparation that is considered full-time by
the institution. Doctor's degree - Professional practice - as defined by the institution.
First-year student
Calculation of FTE
students (using fall
student headcounts)
Calculation of FTE
students (using
instructional activity)
Credit
Full-year cohort
This is a group of students entering at any time during the 12-month period for tracking and reporting.
For Graduation Rate (GR), a full-year cohort is from September 1 through August 31 and is used primarily by
institutions that offer occupational programs of varying lengths. Students must be full-time and first-time to be
considered in the cohort. For Outcome Measures (OM) component, all degree-granting institutions report on a
full-year cohort from July 1 through June 30. Students are reported once in one of the four OM cohorts: firsttime, full-time; first-time, part-time: non-first-time, full-time; or non-first-time, part-time.
Functional Expense
A functional expense classification is a method of grouping expenses according to the purpose for which the
costs are incurred. The classifications tell why an expense was incurred rather than what was purchased.
(NACUBO FARM section 700)
Funds functioning as
endowment (quasiendowment funds)
Funds established by the governing board to function like an endowment fund but which may be totally
expended at any time at the discretion of the governing board. These funds represent nonmandatory transfers
from the current fund rather than a direct addition to the endowment fund, as occurs for the true endowment
categories.
Gains
Increases in the institution's net assets from peripheral or incidental transactions. This is in contrast to
revenues, which occur from the institution's ongoing major or central operations. Whether a transaction
generates revenue or a gain depends on the relationship of the transaction to the institution's activities. For
example, the sale of computers by a college store might be part of ongoing central activities, while the sale of
surplus computers from administrative offices might be considered otherwise.
GASB (Governmental
Accounting Standards
Board)
The Governmental Accounting Standards Board (GASB) establishes accounting standards for local and state
entities including governmental colleges and universities.
GASB governmental model
using standards prior to
GASB 34 & 35
Prior to adopting the GASB model using GASB 34 and 35, some governmental colleges and universities used
the "governmental model" of financial reporting. This reporting model and standards, followed primarily by
some institutions with taxing authority, used the same financial reporting standards as state and local
governments.
GASB model using GASB
34 & 35
GASB Statements 34 and 35 require all governmental colleges and universities to issue financial statements
using the reporting model and standards of those statements. The required implementation date is based on
annual revenues, with implementation dates from years beginning after June 15, 2001, to June 15, 2003. The
two previous models are the GASB governmental model and the AICPA College and University Audit Guide
model.
GED (General Educational
Development)
This term normally refers to the tests of General Educational Development (GED), which provide an
opportunity to earn a high school credential. The GED program, sponsored by the American Council on
Education, enables individuals to demonstrate that they have acquired a level of learning comparable to that of
high school graduates.
General purpose financial
statement (GPFS)
Financial statements issued to parties outside the management of an institution. These are provided to
creditors, donors, public officials outside the institution, and other external parties. GPFS differ from internal
management financial reports, although GPFS may also be of use to board members and officials of the
institution. The audit opinion is issued on the GPFS.
Gifts
Revenues received from gift or contribution nonexchange transactions. Includes bequests, promises to give
(pledges), gifts from an affiliated organization or a component unit not blended or consolidated, and income
from funds held in irrevocable trusts or distributable at the direction of the trustees of the trusts. Includes any
contributed services recognized (recorded) by the institution. FASB and GASB standards differ somewhat on
when to recognize contributions or nonexchange revenues, with FASB standards generally causing revenues
to be recognized earlier in certain circumstances.
Governing board
An entity that ensures on behalf of the public the performance of an institution or a group of institutions.
Responsibilities of the board may include appointing, supporting, and monitoring the president of the
institution; reviewing educational and public service programs; insisting on strategic planning; and, ensuring
good management and adequate resources.
Government appropriations
(revenues)
Revenues received by an institution through acts of a legislative body, except grants and contracts. These
funds are for meeting current operating expenses and not for specific projects or programs. The most common
example is a state's general appropriation. Appropriations primarily to fund capital assets are classified as
capital appropriations.
Governmental activities
Activities financed by taxes and intergovernmental revenues and other nonexchange revenues.
Governmental activities with
business-type
This financial reporting mode, provided by GASB Statement No. 34, refers to an institution that accounts for its
activities as governmental (that is, financed by taxes, intergovernmental revenues, and other nonexchange
activities) with characteristics of business-type activities (those supported by fees charged for goods or
services). The financial statements for this type of entity include a column for reporting governmental activities
and another for business-type activities. GASB Statement 34 specifies the financial reporting format for this
type of governmental entity.
Graduate Assistants (Other)
Graduate Assistants
(Research)
An occupational category based on the detailed occupation in the 2018 Standard Occupational Classification
(SOC) Manual called "Management Occupations" (SOC code 11-0000), "Business and Financial Operations
Occupations" (SOC code 13-0000), "Computer and Mathematical Occupations" (SOC code 15-0000),
"Architecture and Engineering Occupations" (SOC code 17-0000), "Life, Physical, and Social Science
Occupations" (SOC code 19-0000), "Community and Social Service Occupations" (SOC code 21-0000),
"Legal Occupations" (SOC code 23-0000), "Arts, Design, Entertainment, Sports, and Media Occupations"
(SOC code 27-0000), "Librarians, Curators, and Archivists" (SOC code 25-4000), "Archivists, Curators, and
Museum Technicians" (SOC code 25-4010), "Librarians and Media Collections Specialists" (SOC code 254020), "Library Technicians" (SOC code 25-4030), "Preschool, Primary, Secondary, and Special Education
School Teachers" (SOC code 25-2000), "Other Teachers and Instructors" (SOC code 25-3000), "Other
Education Instruction and Library Occupations" (SOC code 25-9000) and "Healthcare Practitioners and
Technical Occupations" (SOC code 29-0000). For detailed information, refer to the following website:
https://www.bls.gov/soc/2018/major_groups.htm.
Graduate assistants not included in the graduate assistant teaching or research sections.
An occupational category used to classify Graduate assistants whose specific assignments customarily are
made for the purpose of conducting research.
Graduate Assistants
(Teaching)
An occupational category based on the detailed occupation in the 2018 Standard Occupational Classification
(SOC) Manual called "Teaching Assistant, Postsecondary" (SOC code 25-9044). For detailed information,
refer to the following website: https://www.bls.gov/soc/2018/major_groups.htm#25-0000.
Graduate assistants who assist faculty or other instructional staff in postsecondary institutions by performing
teaching or teaching related duties, such as teaching lower level courses, developing teaching materials,
preparing and giving examinations, and grading examinations or papers.
Graduate student
A student who holds a bachelor's degree or above and is taking courses at the postbaccalaureate level. These
students may or may not be enrolled in graduate programs.
Graduation rate
The rate required for disclosure and/or reporting purposes under Student Right-to-Know Act. This rate is
calculated as the total number of completers within 150% of normal time divided by the revised adjusted
cohort.
Graduation Rates (GR)
This annual component of IPEDS was added in 1997 to help institutions satisfy the requirements of the
Student Right-to-Know legislation. Data are collected on the number of students entering the institution as fulltime, first-time, degree/certificate-seeking undergraduate students in a particular year (cohort), by
race/ethnicity and gender; the number completing their program within 150 percent of normal time to
completion; the number that transfer to other institutions if transfer is part of the institution's mission. Prior to
2007, institutions who offered athletically-related student aid were asked to report, by sport, the number of
students receiving aid and whether they completed within 150 percent of normal time to completion. Now,
these institutions only need to report a URL where the athletic data is located on their website, when available.
GR automatically generates worksheets that calculate rates, including average rates over 4 years.
Grants and contracts
(revenues)
Revenues from governmental agencies and nongovernmental parties that are for specific research projects,
other types of programs , or for general institutional operations (if not government appropriations). Examples
are research projects, training programs, student financial assistance, and similar activities for which amounts
are received or expenses are reimbursable under the terms of a grant or contract, including amounts to cover
both direct and indirect expenses. Includes Pell Grants and reimbursement for costs of administering federal
financial aid programs. Grants and contracts should be classified to identify the governmental level - federal,
state, or local - funding the grant or contract to the institution; grants and contracts from other sources are
classified as nongovernmental grants and contracts. GASB institutions are required to classify in financial
reports such grants and contracts as either operating or nonoperating.
Grants by local government
(student aid)
Local government grants include scholarships or gift-aid awarded directly to the student. (Used for reporting
Finance data)
Grants by state government
(student aid)
Grant monies provided by the state such as Leveraging Educational Assistance Partnerships (LEAP) (formerly
SSIG's); merit scholarships provided by the state; and tuition and fee waivers for which the institution was
reimbursed by a state agency. (Used for reporting Finance data)
Graphic materials
Opaque (e.g., two-dimensional) art originals and reproductions, charts, photographs or materials intended to
be projected or viewed without sound, e.g., filmstrips, transparencies, photographs, posters, pictures,
radiographs, slides, and collections of such materials. [NISO Z39.7-2013, section 4.6]
Health Education Assistance
Loan (HEAL)
Federally insured loans to students attending eligible health professions schools. Section 730 of the Public
Health Service Act requires HEAL schools to maintain records on student loans granted under this program.
Healthcare Practitioners and
Technical Occupations
An occupational category based on the major group in the 2018 Standard Occupational Classification (SOC)
Manual called "Healthcare Practitioners and Technical Occupations." For detailed information refer to the
following website: https://www.bls.gov/soc/2018/major_groups.htm#29-0000.
High school diploma or
recognized equivalent
A document certifying the successful completion of a prescribed secondary school program of studies, or any
of the following:
- recognized attainment of satisfactory scores on the GED or another state-authorized examination
- recognized completion of homeschooling at the secondary level as defined by state law
- completion of secondary school education in a homeschool setting which qualifies for an exemption from
compulsory attendance requirements under state law, if state law does not require a homeschooled student to
receive credential for their education
High school student
A student enrolled in secondary school or pursuing a high school diploma or recognized equivalent . Includes
students who have not received but are pursuing a high school diploma or recognized equivalent and taking
college coursework concurrently.
Higher Education General
Information Survey (HEGIS)
The Higher Education General Information Survey (HEGIS) system was conducted by the NCES between
1966 and 1985. This system was comprised of several surveys of institutions that were accredited at the
college level by an agency recognized by the Secretary, U.S. Department of Education. These surveys
collected institution-level data on such topics as institutional characteristics, enrollment, degrees conferred,
salaries, employees, financial statistics, libraries, and others. HEGIS surveys were sent to approximately
3,400 accredited institutions of higher education.
Hispanic (old definition)
A person of Mexican, Puerto Rican, Cuban, Central or South American or other Spanish culture or origin,
regardless of race.
Hispanic-serving institution
(HSI)
The Higher Education Act, 20 USCA Section 1101a defines a Hispanic-serving institution as an institution of
higher education that (a) is an eligible institution; (b) at the time of application, has an enrollment of
undergraduate full-time equivalent students that is at least 25 percent Hispanic students; and (c) provides
assurances that not less than 50 percent of the institution's Hispanic students are low-income individuals.
Note: low income is defined as 150% of the poverty level as determined by the Bureau of the Census at
http://www.census.gov/hhes/poverty/povdef.html.
Hispanic/Latino
A person of Cuban, Mexican, Puerto Rican, South or Central American, or other Spanish culture or origin,
regardless of race.
Historically Black Colleges
and Universities (HBCU)
The Higher Education Act of 1965, as amended, defines an HBCU as: "...any historically black college or
university that was established prior to 1964, whose principal mission was, and is, the education of black
Americans, and that is accredited by a nationally recognized accrediting agency or association determined by
the Secretary [of Education] to be a reliable authority as to the quality of training offered or is, according to
such an agency or association, making reasonable progress toward accreditation." Federal regulations (20
USC 1061 (2)) allow for certain exceptions to the founding date.
Home study
Method of instruction designed for students who live at a distance from the teaching institution. Instructional
materials are provided to the student through various media with structured units of information, assigned
exercises for practice, and examinations to measure achievement, which in turn are submitted to the teaching
institution for evaluation, grade assignment, and the awarding of credit.
Hospital services
Expenses associated with a hospital operated by the postsecondary institution (but not as a component unit)
and reported as a part of the institution. This classification includes nursing expenses, other professional
services, general services, administrative services, and fiscal services. Also included are information
technology expenses, actual or allocated costs for operation and maintenance of plant, interest and
depreciation related to hospital capital assets.
Hospitals (revenues)
Revenues generated by a hospital operated by the postsecondary institution. Includes gifts, grants,
appropriations, research revenues, endowment income, and revenues of health clinics that are part of the
hospital unless such clinics are part of the student health services program. Sales and service revenues are
included net of patient contractual allowances. Revenues associated with the medical school are included
elsewhere. Also includes all amounts appropriated by governments (federal, state, local) for the operation of
hospitals.
Housing capacity
The maximum number of students for which an institution can provide residential facilities, whether on or off
campus.
Housing plan (restricted)
A fringe benefit that restricts beneficiaries to receive housing support only in institution-owned housing.
Term used prior to 2011-12 in the Human Resources component.
Human resources (HR)
This component of IPEDS was formed in 2006 by combining three previously separate components:
Employees by Assigned Position (EAP), Fall Staff (S), and Salaries (SA). This was done to avoid (or at least
reduce) conflicting data which had occurred when collected separately. The information collected has
remained basically the same. The fall staff data was collected biennially in odd-numbered years prior to 201617, but is now collected annually similar to the other HR components.
Imputation
A method of estimating data for an entity that did not respond to a data item or survey.
Imputation flag
An indicator on a data file that shows whether or not the data was imputed for a specific variable.
In-district student
A student who is a legal resident of the locality in which he/she attends school and thus is entitled to reduced
tuition charges if offered by the institution.
In-district tuition
The tuition charged by the institution to those students residing in the locality in which they attend school. This
may be a lower rate than in-state tuition if offered by the institution.
In-state student
A student who is a legal resident of the state in which he/she attends school.
In-state tuition
The tuition charged by institutions to those students who meet the state's or institution's residency
requirements.
Income tax
Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.
Indebtedness on capital
assets
Liabilities associated with the debt incurred in financing the institution's capital assets, including bonds,
mortgages, notes, capital leases, and any other outstanding debt that was incurred to acquire, construct, or
improve capital assets. Indebtedness issued and backed by the state government and that will be repaid by
the state from sources other than institutional funds are excluded.
Indefinite duration
(continuing or at-will)
contract or employment
agreement
A contract or employment agreement that has an indefinite duration (continuing, at-will).
Independent operations
Expenses associated with operations that are independent of or unrelated to the primary missions of the
institution (i.e., instruction, research, public service) although they may contribute indirectly to the
enhancement of these programs. This category is generally limited to expenses of a major federally funded
research and development center. Also includes information technology expenses, actual or allocated costs
for operation and maintenance of plant, interest and depreciation related to the independent operations.
Expenses of operations owned and managed as investments of the institution's endowment funds are
excluded.
Independent operations
(revenues)
Revenues associated with operations independent of or unrelated to the primary missions of the institution
(i.e., instruction, research, public service) although they may contribute indirectly to the enhancement of these
programs. Generally includes only those revenues associated with major federally funded research and
development centers. Net profit (or loss) from operations owned and managed as investments of the
institution's endowment funds is excluded.
Infrastructure
Capital assets consisting of roads, bridges, drainage systems, water and sewer systems, and other similar
assets. Infrastructure assets usually have longer useful lives than other capital assets such as buildings.
Initial cohort
A specific group of individuals established for tracking purposes. For the Graduation Rates (GR) and Outcome
Measures (OM) components of IPEDS, the initial cohort is defined as the enrollment count before removing
revisions and exclusions of all degree/certificate-seeking students who enter in either (1) the fall term of a
given academic year, or (2) between September 1st and August 31st of the following year. For the GR
component of IPEDS, the initial cohort is only for full-time, first-time students. For OM, all undergraduates are
placed in one of four initial cohorts: full-time, first-time; part-time, first-time; full-time, non-first-time; and parttime, non-first time.
Institution of higher
education
A term formerly used in IPEDS and HEGIS to define an institution that was accredited at the college level by
an agency or association recognized by the Secretary, U.S. Department of Education. These schools offered
at least a one-year program of study creditable toward a degree and they were eligible for participation in Title
IV Federal financial aid programs.
Institution size category
This indicator is derived based on the institution's total students enrolled for credit.
Revised cohort
Institution's staff (not in
medical schools)
Term used to describe all staff employed by or employees working in a postsecondary institution, except those
employed by or working in the medical school component of the institution. Includes staff employed by or
employees working in the postsecondary component of a hospital or medical center that offers postsecondary
education as one of its primary missions; also includes those working in first-professional schools (e.g., law
schools, dental schools, schools optometry) except medical schools.
Institutional account
An account in which the institution maintains fiscal control of revenues or expenditures and has full knowledge
of the amounts flowing through the account.
Institutional affiliation
A classification that indicates whether a private not-for-profit institution is associated with a religious group or
denomination. Private not-for-profit institutions may be either independent or religiously affiliated.
Institutional burden
The estimated amount of time(and money) required to respond to a survey. According to the Paperwork
Reduction Act of 1995, no persons are required to respond to a collection of information unless it displays a
valid OMB control number. The valid OMB control number for IPEDS is 1850-0582. The time required to
complete the Fall information collection is estimated to vary from 1.5 hours to 3.8 hours per response, with an
average of 3.2 hours, including the time to review instructions, search existing data resources, gather and
maintain the data needed, and complete and review the information collection. Similarly, the time required to
complete the Winter information collection is estimated to vary from 3.5 hours to 15.5 hours, with an average
of 12.1 hours; and the time required to complete the Spring information collection is estimated to vary from 8.0
hours to 18.5 hours, with an average of 12.1 hours.
Institutional category
This indicator is derived using the level of offerings reported on the Institutional Characteristics (IC) component
and the number and level of awards reported on the Completions (C) component.
Institutional Characteristics
(IC)
This annual component is the core of the IPEDS system is and is required of all currently operating Title IV
postsecondary institutions in the United States and other areas. As the control file for the entire IPEDS
system, IC constitutes the sampling frame for all other NCES surveys of postsecondary institutions. It also
helps determine the specific IPEDS screens that are shown to each institution. This component collects the
basic institutional data that are necessary to sort and analyze not only the IC DATA, but also all other IPEDS
DATAs. IC data are collected for the academic year, which generally extends from September of one calendar
year to June of the following year. Specific data elements currently collected for each institution include:
institution name, address, telephone number, control or affiliation, calendar system, levels of degrees and
awards offered, types of programs, application information, student services, and accreditation. The IC
component also collects pricing information including tuition and required fees, room and board charges,
books and supplies and other expenses for release on College Navigator.
Institutional grants
Scholarships and fellowships granted and funded by the institution and/or individual departments within the
institution, (i.e., instruction, research, public service) that may contribute indirectly to the enhancement of
these programs . Includes scholarships targeted to certain individuals (e.g., based on state of residence, major
field of study, athletic team participation) for which the institution designates the recipient.
Institutional grants
(restricted) (allowances)
Scholarships and fellowships awarded to students from institutional resources that are restricted to student
aid. Private institutions generally report these grants as allowances. If control over these resources passes to
the student, the amount is reported as an expense. (Used for reporting under FASB Standards.)
Institutional grants
(unrestricted) (allowances)
Scholarships and fellowships awarded to students from unrestricted institutional resources. Private institutions
generally report these grants as allowances. If control over these resources passes to the student, the amount
is reported as an expense. (Used for reporting under FASB Standards.)
Institutional grants from
restricted resources
Institutional grants to students funded from restricted-expendable resources for student aid, such as
scholarships and fellowships. (Used for reporting under GASB Standards.)
Institutional grants from
unrestricted resources
Institutional grants to students that are funded from resources that are not restricted to any particular purpose.
(Used for reporting under GASB Standards.)
Institutional support
A functional expense category that includes expenses for the day-to-day operational support of the institution.
Includes expenses for general administrative services, central executive-level activities concerned with
management and long range planning, legal and fiscal operations, space management, employee personnel
and records, logistical services such as purchasing and printing, and public relations and development. Also
includes information technology expenses related to institutional support activities. If an institution does not
separately budget and expense information technology resources, the IT costs associated with student
services and operation and maintenance of plant will also be applied to this function.
Institutional support (GASB
aligned form reporters)
A functional expense category that includes expenses for the day-to-day operational support of the institution.
Includes expenses for general administrative services, central executive-level activities concerned with
management and long range planning, legal and fiscal operations, space management, employee personnel
and records, logistical services such as purchasing and printing, and public relations and development. Also
includes information technology expenses related to institutional support activities. If an institution does not
separately budget and expense information technology resources, the IT costs associated with student
services and operation and maintenance of plant will also be applied to this function.
Institutional system
Two or more postsecondary institutions under the control or supervision of a single administrative body.
Institutionally controlled
housing
Any residence hall or housing facility located on- or off-campus that is owned or controlled by an institution
and used by the institution in direct support of or in a manner related to, the institution's educational purposes.
Instruction
A functional expense category that includes expenses of the colleges, schools, departments, and other
instructional divisions of the institution and expenses for departmental research and public service that are not
separately budgeted. Includes general academic instruction, occupational and vocational instruction,
community education, preparatory and adult basic education, and regular, special, and extension sessions.
Also includes expenses for both credit and non-credit activities. Excludes expenses for academic
administration where the primary function is administration (e.g., academic deans). Information technology
expenses related to instructional activities if the institution separately budgets and expenses information
technology resources are included (otherwise these expenses are included in academic support). Institutions
include actual or allocated costs for operation and maintenance of plant, interest, and depreciation.
Control (of institution)
Instruction (GASB aligned
form reporters)
A functional expense category that includes expenses of the colleges, schools, departments, and other
instructional divisions of the institution and expenses for departmental research and public service that are not
separately budgeted. Includes general academic instruction, occupational and vocational instruction,
community education, preparatory and adult basic education, and regular, special, and extension sessions.
Also includes expenses for both credit and non-credit activities. Excludes expenses for academic
administration where the primary function is administration (e.g., academic deans). Information technology
expenses related to instructional activities if the institution separately budgets and expenses information
technology resources are included (otherwise these expenses are included in academic support). GASB
institutions include actual or allocated costs for operation and maintenance of plant and depreciation.
Instruction combined with
research and/or public
service
An occupational category used to classify persons for whom it is not possible to differentiate between
instruction or teaching, research, and public service because each of these functions is an integral component
of his/her regular assignment. Regardless of title, academic rank, or tenure status, these employees formally
spend the majority of their time providing instruction, research, and/or public service.
Instructional activity
The total number of credit and clock hours all students are engaged in during the specified period.
Instructional Faculty
Salaries (SA)
This data, now part of the IPEDS Human Resources (HR) component, was previously a separate collection. It
collects data as of November 1 of the reporting year on the number of full-time instructional faculty by rank,
gender, and length of contract; total salary outlays; and fringe benefits and number of full-time instructional
faculty covered by these benefits. The data have been collected annually since 1990; however data are not
available for 2000. Prior to the 2001 collection, data were requested by tenure status. As of 2004, this
component is applicable to all Title IV degree-granting institutions, unless they meet one of the following
exclusions: all instructional faculty are part-time; all contribute their services; all are in the military; or all teach
preclinical or clinical medicine. Formerly referred to as Salaries and Fringe Benefits of Full-Time Instructional
Faculty (SA).
(Term used in IPEDS HR survey component prior to 2012-13)
Instructional Staff
An occupational category that is comprised of staff who are either: 1) Primarily Instruction or 2) Instruction
combined with research and/or public service. The intent of the Instructional Staff category is to include all
individuals whose primary occupation includes instruction at the institution.
Intangible assets
Assets consisting of nonmaterial rights and benefits of an institution, such as patents, copyrights, trademarks
and goodwill.
Integrated Postsecondary
Education Data System
(IPEDS)
The Integrated Postsecondary Education Data System (IPEDS), conducted by the NCES, began in 1986 and
involves annual institution-level data collections. All postsecondary institutions that have a Program
Participation Agreement with the Office of Postsecondary Education (OPE), U.S. Department of Education
(throughout IPEDS referred to as "Title IV") are required to report data using a web-based data collection
system. IPEDS currently consists of the following components: Institutional Characteristics (IC); 12-month
Enrollment (E12);Completions (C); Admissions (ADM); Student Financial Aid (SFA); Human Resources (HR)
composed of Employees by Assigned Position, Fall Staff, and Salaries; Fall Enrollment (EF); Graduation
Rates (GR); Outcome Measures (OM); Finance (F); and Academic Libraries (AL).
Interest
The price paid (or received) for the use of money over a period of time. Interest income is one component of
investment income. Interest paid by the institution is interest expense.
Interlibrary loan services
Interlibrary loan is the process by which a library requests material from, or supplies material to, another
library" where "'material' includes books, audiovisual materials, and other returnable items as well as copies of
journal articles, book chapters, excerpts, and other non-returnable items.
Invested in capital assets,
net of related debt
Net assets of GASB institutions that consist of capital assets net of accumulated depreciation, reduced by the
outstanding indebtedness on capital assets. FASB institutions do not use this classification; most of the
equivalent net assets are considered unrestricted net assets.
Investment gains
The gain derived from the investment of capital. Such gains may take the form of a market appreciation of the
value of the investment. The gain may be realized if the asset or capital is sold or unrealized if the asset or
capital is not sold.
Investment income
Revenues derived from the institution's investments, including investments of endowment funds. Such income
may take the form of interest income, dividend income, rental income or royalty income and includes both
realized and unrealized gains and losses.
Investment return
Income from assets including dividends, interest earnings, royalties, rent, gains (losses) etc.
IPEDS College
Opportunities Online Locator
(IPEDS COOL)
No longer active - see College Navigator.
IPEDS coordinator
The person responsible for Integrated Postsecondary Education Data System (IPEDS) survey related
coordination activities for a specified group of schools within a state or system. This person has certain
viewing, verifying and locking privileges on the data collection system.
IPEDS Data Center
The IPEDS Data Center is the single entry point for retrieving IPEDS data. Using the data center, one can
easily download data files for one or more institutions with information from any of the IPEDS components or
download complete data files, produce a variety of reports, or create group statistics. The data center replaces
the old IPEDS Peer Analysis System and Dataset Cutting Tool, and features improvements in navigation,
institution selection, and variable selection, as well as increased on-screen help.
IPEDS universe
Those postsecondary institutions that have been identified and are potential respondents to the IPEDS
surveys. The universe does not include all postsecondary institutions because many exist that are not included
in the list of Title IV eligible institutions and, thus, there is currently no complete list of these institutions.
Job Training Partnership Act
(JTPA)
Legislation effective beginning Federal Fiscal Year 1984, enabling Private Industry Councils (PICs) in service
areas defined within each state to support job training programs. Provisions of the legislation deal with the
authority of the councils, the range of allowable programs, and special populations to be served.
Keyholder
The person designated by an official institutional representative to have in their possession the necessary
UserID and password to gain access to the Integrated Postsecondary Education Data System (IPEDS) data
collection system to complete the survey. The keyholder is responsible for entering data and locking the site
by each survey completion date.
Institutional
Characteristics (IC)
Land and land
improvements
Capital assets consisting of land and improvements such as athletic fields, golf courses, or lakes. Land is
nondepreciable; some land improvements are depreciable and some are nondepreciable.
Land-grant institution
A land-grant college or university is an institution that has been designated by its state legislature or Congress
to receive the benefits of the Morrill Acts of 1862 and 1890. The original mission of these institutions, as set
forth in the first Morrill Act, was to teach agriculture, military tactics, and the mechanic arts as well as classical
studies so that members of the working classes could obtain a liberal, practical education. For more
information on land-grant institutions see http://www.csrees.usda.gov/qlinks/partners/state_partners.html.
Less than 2-year institution
A postsecondary institution that offers programs of less than 2-years duration below the baccalaureate level.
Includes occupational and vocational schools with programs that do not exceed 1800 clock hours .
Less than 9/10-month salary
contract/teaching period
The contracted teaching period of faculty employed for less than 2 semesters, 3 quarters, 2 trimesters, or 2 4month sessions.
(Term used in IPEDS HR survey component prior to 2012-13)
Less-than-annual contract or
employment agreement
A contract or employment agreement that is in effect for a partial year period of less than 365 days, or less
than a standard academic year or the equivalent. Includes contracts for partial year periods such as a single
semester, quarter, term, block, or course.
Level (of institution)
A classification of whether an institution's programs are 4-year or higher (4 year), 2-but-less-than 4-year (2
year), or less than 2-year.
Levels of offering
Information collected in the Institutional Characteristics Header component which indicates all applicable
levels for all credit programs offered at an institution. Award levels are identified on the basis of recognition for
their completion, duration, or a combination thereof. Degree-designated award levels indicate those degree
levels for which the institution is authorized to offer recognized postsecondary credentials. Length of study is
the equivalent of the number of full-time academic years. For example, at least 1 but less than 2 years refers
to the number of credits or the course load that would normally be completed by a full-time student attending
within the stated time period.
Liabilities
Debts and obligations of the institution owed to outsiders or claims or rights, expressed in monetary terms, of
an institution's creditors. GASB institutions are required to report liabilities under two categories - current
liabilities and noncurrent liabilities.
Librarians and Media
Collections Specialists
An occupational category based on the broad occupation in the 2018 Standard Occupational Classification
(SOC) Manual called "Librarians and Media Collections Specialists" (SOC code 25-4020). For detailed
information, refer to the following website: https://www.bls.gov/soc/2018/major_groups.htm#25-0000.
Librarians, Curators, and
Archivists
An occupational category based on the following three broad occupations in the 2010 Standard Occupational
Classification (SOC) Manual: 1) Librarians (SOC code 25-4020)
(https://www.bls.gov/soc/2010/2010_major_groups.htm#25-0000); 2) Archivists, Curators, and Museum
Technicians (SOC code 25-4010) (https://www.bls.gov/soc/2010/2010_major_groups.htm#25-0000); and 3)
Library Technicians (SOC code 25-4030) (https://www.bls.gov/soc/2010/2010_major_groups.htm#25-0000).
Library
An organized collection of printed, microform, and audiovisual materials which (a) is administered as one or
more units, (b) is located in one or more designated places, and (c) makes printed, microform, and audiovisual
materials as well as necessary equipment and services of a staff accessible to students and to faculty.
Includes units meeting the above definition which are part of a learning resource center.
An occupational category consisting of the following:
Library and Student and
Academic Affairs and Other
Education Services
Occupations
Library collections
1. Archivists, Curators, and Museum Technicians
2. Librarians and Media Collections Specialists
3. Library Technicians
4. Student and Academic Affairs and Other Education Services Occupations
Comprise of documents held locally and remote resources for which permanent or temporary access rights
have been acquired. Access rights may be acquired by the library itself, by a consortium and/or through
external funding. Acquisition is to be understood as securing access rights and including it in the library
catalog, other library databases or discovery systems.
Library Consortia
A library consortium is any local, statewide, regional, or interstate cooperative association of libraries that
provides for the systematic and effective coordination of the resources of schools, public, academic, and
special libraries and information centers, for improving services to the clientele of such libraries. (U.S. Code of
Federal Regulations, Sect. 54.500)
Library expenses
Funds expended by the library (regardless of when received) from its regular budget and from all other
sources; e.g., research grants, special projects, gifts and endowments, and fees for services.
Library Technicians
An occupational category based on the broad occupation in the 2018 Standard Occupational Classification
(SOC) Manual called "Library Technicians" (SOC code 25-4030). For detailed information, refer to the
following website: https://www.bls.gov/soc/2018/major_groups.htm#25-0000.
Loan funds
Funds that have been loaned, or are available for loans to students, faculty, and staff.
Loans to students
Any monies that must be repaid to the lending institution for which the student is the designated borrower.
Includes all Title IV subsidized and unsubsidized loans and all institutionally and privately sponsored loans.
Does not include PLUS and other loans made directly to parents.
Local appropriations,
education district taxes, and
similar support
Local appropriations are government appropriations made by a governmental entity below the state level.
Education district taxes include all tax revenues assessed directly by an institution or on behalf of an institution
when the institution will receive the exact amount collected. These revenues also include similar revenues that
result from actions of local governments or citizens (such as through a referendum) that result in receipt by the
institution of revenues based on collections of other taxes or resources (sales taxes, gambling taxes, etc.).
Control (of institution)
Sector
Local government grants
and contracts (revenues)
Revenues from local government agencies that are for training programs and similar activities for which
amounts are received or expenditures are reimbursable under the terms of a local government grant or
contract. These amounts can be treated as an allowance, an agency transaction, or as a student aid expense
in the institution's General Purpose Financial Statements (GPFS) and are reported differently depending on
their treatment. Generally, however, private institutions report these grants as allowances when applied to the
student's account and as local grant revenues when received.
Locked
The survey status obtained when a keyholder has resolved all edits/errors and has decided that data are
ready to "submit" to IPEDS. Once locked, the system becomes read only and the keyholder no longer has
access to the system to alter data.
Long programs
Undergraduate programs that exceed the usual program length for a specific level. This would include
programs of 5 years or longer for 4-year institutions and programs of 3 years or longer for 2-year institutions.
Long-term debt
Debt of the institution in the form of bonds, notes, capital leases, and other forms of debt that are repayable
over a period greater than one year.
Long-term debt, current
portion
The amount of long-term debt that the institution is expected to pay or liquidate during the next year using
current assets.
Long-term investments
Money or capital invested for purposes of receiving a profitable return over a period of time of more than one
year. Long-term investments should be distinguished from temporary investments based on the intention of
the organization regarding the terms of the investment rather than the nature of the investment itself. Includes:
1) cash held until appropriate investments are identified; 2) repurchase agreements and other money market
media; 3) equity securities and mutual fund investments; 4) debt securities; 5) real estate held for income
production; 6) beneficial interest in trusts; and 7) other. GASB institutions report these investments under
"noncurrent assets."
Losses
Decreases in net assets from an organization's peripheral or incidental transactions and other events affecting
the organization, other than those that result from expenses.
Management Function
Long-term debt, current
portion
An occupational category based on the major group in the 2018 Standard Occupational Classification (SOC)
Manual called "Management Occupations." For detailed information refer to the following website:
https://www.bls.gov/soc/2018/major_groups.htm#11-0000.
Management function should include those staff whose job it is to plan, direct, or coordinate policies,
programs, and may include some supervision of other workers. In addition, Postsecondary Deans should be
classified in this category as well, even though they perform similar activities to the workers that they
supervise. For additional guidance please refer to the Crosswalk for the IPEDS Human Resources
Occupational Functions.
Mandatory transfers
Those transfers that must be made to fulfill a binding legal obligation of the institution. Includes mandatory
debt-service provisions relating to academic and administrative buildings, including (1) amounts set aside for
debt retirement and interest; and (2) required provisions for renewal and replacements to the extent not
financed from other sources. Also includes the institutional matching portion for Perkins loans when the source
of funds is current revenue.
Market value
The value of a good as determined in the market at a specific point in time or what individuals in the market for
the good are willing to pay to obtain the good at a given point in time.
Master's Colleges and
Universities I (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Master's Colleges and Universities I typically offer a wide range of baccalaureate programs, and
they are committed to graduate education through the master's degree. During the period studied, they
awarded 40 or more master's degrees per year across three or more disciplines.
Carnegie Classification
Master's Colleges and
Universities II (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Master's Colleges and Universities II typically offer a wide range of baccalaureate programs, and
they are committed to graduate education through the master's degree. During the period studied, they
awarded 20 or more master's degrees per year.
Carnegie Classification
Master's degree
An award that requires the successful completion of a program of study of at least the full-time equivalent of 1
but not more than 2 academic years of work beyond the bachelor's degree.
Some of these degrees, such as those in Theology (M.Div., M.H.L./Rav) that were formerly classified as "firstprofessional", may require more than two full-time equivalent academic years of work.
Media materials
Titles of all library materials that include audio visual materials, cartographic materials, graphic materials, and
three-dimensional artefacts and realia.
Medical school staff
Staff employed by or staff working in the medical school (Doctor of Medicine [M.D.] and/or Doctor of
Osteopathic Medicine [D.O.]) component of a postsecondary institution or in a free standing medical school.
Does not include staff employed by or employees working strictly in a hospital associated with a medical
school or those who work in health or allied health schools or departments such as dentistry, veterinary
medicine, nursing or dental hygiene unless the health or allied health schools or departments are affiliated with
(housed in or under the authority of) the medical school.
Medical schools and
medical centers (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Medical Schools and Medical Centers award most of their professional degrees in medicine. In
some instances, they include other health professions programs , such as dentistry, pharmacy, or nursing.
Microform
Microforms are photographic reproduction of textual, tabular, or graphic material reduced in size so that they
can be used only with magnification. Examples of microforms are roll microfilm, aperture cards, microfiche,
ultrafiche, and reproductions on opaque material.
Migration (data)
A process in which survey data are moved from the IPEDS data collection system to the IPEDS Data Center.
Migration occurs after the survey data have been reviewed by survey operations personnel.
Migration (students)
Refers to the movement of students from their home state of residence to another state to attend a
postsecondary institution.
Military installations
One or more buildings or sites owned or operated by the U.S. Army, Navy, Air Force, Marine Corps, or Coast
Guard, including Reserves and National Guard.
Carnegie Classification
Specialized institutions
(Carnegie)
Military Tuition Assistance
Program (TAP)
A program that funds up to 100% of an eligible servicemember's college tuition and course-specific fees.
Available only to eligible servicemembers who are currently in active service as long as criteria limits are not
exceeded and students are enrolled off-duty in an U.S. Department of Education accredited post-secondary
institution. This military benefit is paid directly to the postsecondary institution by the individual's Armed
service.
Multi-year contract or
employment agreement
A contract or employment agreement that is in effect for more than one year (e.g., more than 365 days). The
renewal period of a multi-year contract is not on an annual basis (e.g., a 5-year multi-year contract is renewed
every 5 years NOT annually).
Multi-year or continuing or at
-will contract or employment
agreement (old definition)
A contract or employment agreement that is in effect for more than one year (e.g., more than 365 days) or that
has an indefinite duration (continuing, at-will). The renewal period of a multi-year contract is not on an annual
basis (e.g., a 5-year multi-year contract is renewed every 5 years NOT annually).
National Center for
Education Statistics (NCES)
The National Center for Education Statistics (NCES), in the Institute of Education Sciences, is the statistical
agency of the U.S. Department of Education and the primary federal provider of education statistics on the
condition of American education.
National institutional
accreditation
Institutional accreditation normally applies to an entire institution, indicating that each of its parts is contributing
to the achievement of an institution's objectives, although not necessarily all on the same level of quality. The
various commissions of the regional accrediting associations, for example, perform institutional accreditation,
as do some national institutional accrediting agencies.
Native Hawaiian or Other
Pacific Islander
A person having origins in any of the original peoples of Hawaii, Guam, Samoa, or other Pacific Islands.
Natural Expense
A natural expense classification is a method of grouping expenses according to the type of costs that are
incurred. The classifications tell what was purchased rather than why an expense was incurred. (NACUBO
FARM section 700)
Natural Resources,
Construction, and
Maintenance Occupations
An occupational category based on the following three major groups in the 2018 Standard Occupational
Classification (SOC) Manual: 1) Farming, Fishing, and Forestry Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#45-0000); 2) Construction and Extraction Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#47-0000); and 3) Installation, Maintenance, and Repair
Occupations (https://www.bls.gov/soc/2018/major_groups.htm#49-0000).
Net Assets
The excess of assets over liabilities or the residual interest in the institution's assets remaining after liabilities
are deducted. The change in net assets results from revenues, gains, expenses, and losses. FASB institutions
classify net assets into three categories: permanently restricted, temporarily restricted, and unrestricted. This
term is similar to the "Net position" term used by GASB institutions.
Net deferred tax asset
A deferred tax asset is recognized for temporary differences that will result in deductible amounts in future
years and for carryforwards. For example, a temporary difference is created between the reported amount and
the tax basis of a liability for estimated expenses if, for tax purposes, those estimated expenses are not
deductible until a future year. Settlement of that liability will result in tax deductions in future years, and a
deferred tax asset is recognized in the current year for the reduction in taxes payable in future years. A
valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not that
some portion or all of the deferred tax asset will not be realized.
Net deferred tax liability
A deferred tax liability is recognized for temporary differences that will result in taxable amounts in future
years. For example, a temporary difference is created between the reported amount and the tax basis of an
installment sale receivable if, for tax purposes, some or all of the gain on the installment sale will be included
in the determination of taxable income in future years. Because amounts received upon recovery of that
receivable will be taxable, a deferred tax liability is recognized in the current year for the related taxes payable
in future years.
Net grant aid to students
(expenses)
The portion of scholarships and fellowships granted by an institution that exceeds the amount applied to
institutional charges such as tuition and fees or room and board. The amount reported as expense excludes
allowances.
The final figure in the income statement when revenues exceed expenses.
Net income
For for-profit institutions, this figure is net of gains and losses.
Net loss
The final figure in the income statement when expenses exceed revenues.
Net position
The excess of assets over liabilities or the residual interest in the institution's assets remaining after liabilities
are deducted. The change in net position results from revenues, gains, expenses, and losses. GASB
institutions classify net position into three categories: invested in capital, net of related debt; restricted (with
separate displays of restricted-expendable and restricted-nonexpendable net assets); and unrestricted. Net
position beginning with the 2013-14 collection includes deferred inflows and outflows of resources, per change
from GASB Statement 63 and 65. This term is similar to the "Net assets" term used by FASB institutions.
Net price
The Higher Education Act, as amended (2008), defines institutional net price as "the average yearly price
actually charged to first-time, full-time undergraduate students receiving student aid at an institution of higher
education after deducting such aid." In IPEDS, average institutional net price is generated by subtracting the
average amount of federal, state/local government, or institutional grant and scholarship aid from the total cost
of attendance. Total cost of attendance is the sum of published tuition and required fees (lower of in-district or
in-state for public institutions), books and supplies, and the weighted average for room and board and other
expenses. Cost of attendance data are collected in the Institutional Characteristics (IC) component of IPEDS,
and financial aid data are collected in the Student Financial Aid (SFA) component of IPEDS.
New hires
Persons who were hired for full-time permanent employment either for the first time (new to the institution) or
after a break in service between November 1, 2017 and October 31, 2018. Does not include persons who
have returned from sabbatical leave OR full-time Postsecondary Staff who are working less-than-9-month
contracts.
Non E & G current funds
expenditures
Includes self-supporting operations of the institution that furnish a service to students, faculty, or staff and
charge a fee related to the service. Also includes funds expended for operations that are independent of the
mission of the institution.
Non-degree-seeking student
A student enrolled in courses for credit who is not recognized by the institution as seeking a degree or
recognized postsecondary credential.
Non-first-time student
(undergraduate)
A student who has prior postsecondary experience before attending the reporting IPEDS institution. This
cohort of students may closely reflect the transfer-in enrollment from Fall Enrollment (EF) component.
Non-medical school staff
See Institution's staff (not in medical schools)
Non-Returnables
Materials that the library does not expect to have returned. Examples of non-returnables include photocopies
or facsimiles, fiche-to-fiche copies, print copies from microfilm, electronic full-text documents, and gratis print
copies of unpublished reports and/or departmental working papers.
Noncredit course
A course or activity having no credit applicable toward a degree, diploma, certificate, or other recognized
postsecondary credential.
Noncurrent assets
Assets that are not reasonably expected to be realized in cash or sold or consumed during the next normal
operating cycle (normally one year) of the institution. Liquidity or nearness to cash is not the basis for
determining classification as current or noncurrent. Thus cash investments intended for liquidation of liabilities
due beyond the one-year period are noncurrent assets, as would assets segregated for the liquidation of longterm debts (including amounts due within the next operating cycle). Assets designated to be used to acquire,
construct, or improve capital assets would be noncurrent.
Noncurrent liabilities
Liabilities whose liquidation is not reasonably expected to require the use of resources classified as current
assets or the creation of other current liabilities within the next year. This includes the noncurrent portion of
long-term debt and long-term accrued liabilities (such as for compensated absences, claims and judgments,
and post-employment/post-retirement benefits); liability for refundable advances to the federal government for
the Perkins Loan Program and similar loan programs; and debt due within the next operating cycle, if payment
will be made from segregated assets classified as noncurrent assets.
Nonmandatory transfers
Transfers from current funds to other fund groups made at the discretion of the governing board to serve a
variety of objectives, such as additions to loan funds, funds functioning as endowment (quasi-endowment),
general or specific plant additions, voluntary renewals and replacement of plant, and prepayments on debt
principal.
Nonoperating
GASB requires that revenues and expenses be separated between operating and nonoperating. Operating
revenues and expenses result from providing goods and services. Nonoperating activities are those outside
the activities that are part of the operating activities of the institution. Most government appropriations are
nonoperating because they are not generated by the operations of the institution. Investment income is
nonoperating in most instances because institutions are not engaged in investing as an operating activity. Gifts
are defined as nonoperating. Nonexchange transactions generate nonoperating revenues.
Nonresident alien
A person who is not a citizen or national of the United States and who is in this country on a visa or temporary
basis and does not have the right to remain indefinitely.
Normal time to completion
The amount of time necessary for a student to complete all requirements for a degree or certificate according
to the institution's catalog. This is typically 4 years (8 semesters or trimesters, or 12 quarters, excluding
summer terms) for a bachelor's degree in a standard term-based institution; 2 years (4 semesters or
trimesters, or 6 quarters, excluding summer terms) for an associate's degree in a standard term-based
institution; and the various scheduled times for certificate programs.
Not on tenure track
Personnel positions that are considered non-tenure earning positions.
Occupational program
A program of study consisting of one or more courses, designed to provide the student with sufficient
knowledge and skills to perform in a specific occupation.
Occupationally specific
program
An instructional program, below the bachelor's level, designed to prepare individuals with entry-level skills and
training required for employment in a specific trade, occupation, or profession related to the field of study.
Off-campus (not with family)
A living arrangement in which a student does not live with the student's parents or legal guardians in any
housing facility that is not owned or controlled by the educational institution.
Off-campus (with family)
A living arrangement in which a student lives with the student's parents or legal guardians in any housing
facility that is not owned or controlled by the educational institution.
Off-campus centers
(extension centers)
Sites outside the confines of the parent institution where courses are offered that are part of an organized
program at the parent institution. The sites are not considered to be temporary but may be rented or made
available to the institution at no cost by another institution or an organization, agency, or firm.
Off-campus facility
A teaching facility located some distance away from the educational institution which operates it.
Off-campus housing
Any housing facility that is occupied by students but is not owned or controlled by the educational institution.
Office and Administrative
Support Occupations
An occupational category based on the major group in the 2018 Standard Occupational Classification (SOC)
Manual called "Office and Administrative Support Occupations." For detailed information refer to the following
website: https://www.bls.gov/soc/2018/major_groups.htm#43-0000.
Official Church Mission
An official church mission is one that is established by the church of which the individual is a member and that
results in the individual being unable to attend a postsecondary institution during the period of the mission.
Official fall reporting date
The date (in the fall) on which an institution must report fall enrollment data to either the state, its board of
trustees or governing board, or some other external governing body.
On-campus housing
Any residence hall or housing facility owned or controlled by an institution within the same reasonably
contiguous geographic area and used by the institution in direct support of or in a manner related to, the
institution's educational purposes.
Resident alien (and other
eligible non-citizens)
Tenure track
Ongoing commitments to
subscriptions
Ongoing commitments in all formats, including duplicates, for all outlets. This includes serials and any other
items committed to annually, as well as annual e-platform or access fees. Serials are publications issued in
successive parts, usually at regular intervals, and, as a rule, intended to be continued indefinitely. Print-based
serial subscriptions include periodicals, newspapers, annuals (reports, yearbooks, etc.), memoirs,
proceedings, and transactions of societies. Include the costs of electronic serials bought in aggregations and
serial packages. Include abstracting and indexing services and any database that requires an annual
subscription fee. Do not include subscription fees if they are part of an annual consortium fee. Government
documents received serially are included if they are accessible through the library's catalog.
OPE ID
Identification number used by the U.S. Department of Education's Office of Postsecondary Education (OPE) to
identify schools that have Program Participation Agreements (PPA) so that its students are eligible to
participate in Federal Student Financial Assistance programs under Title IV regulations. This is a 6-digit
number followed by a 2-digit suffix used to identify branches, additional locations, and other entities that are
part of the eligible institution.
Open admission
Admission policy whereby the school will accept any student who applies.
Operating
GASB requires that revenues and expenses be separated between operating and nonoperating. Operating
revenues and expenses result from providing goods and services. Operating transactions are incurred in the
course of the operating activities of the institution.
Operation and maintenance
of plant (GASB form prior to
FY2010)
A functional expense category that includes expenses for operations established to provide service and
maintenance related to campus grounds and facilities used for educational and general purposes. Specific
expenses include utilities, fire protection, property insurance, and similar items. This function does not include
amounts charged to auxiliary enterprises, hospitals, and independent operations. Also includes information
technology expenses related to operation and maintenance of plant activities if the institution separately
budgets and expenses information technology resources (otherwise these expenses are included in
institutional support). GASB institutions have these expenses charged to or allocated to other functions.
Term used for GASB institutions in the Finance component prior to Fiscal Year 2010 (expenses - GASB
unaligned form)
Operation and maintenance
of plant (O&M)
An expense category that includes expenses for operations established to provide service and maintenance
related to campus grounds and facilities used for educational and general purposes. Specific expenses
include: janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and
equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security;
earthquake and disaster preparedness; safety; hazardous waste disposal; property, liability, and all other
insurance relating to property; space and capital leasing; facility planning and management; and central
receiving.
This expense does include amounts charged to auxiliary enterprises, hospitals, and independent operations.
Also includes information technology expenses related to operation and maintenance of plant activities if the
institution separately budgets and expenses information technology resources (otherwise these expenses are
included in institutional support).
Other academic calendar
system
Category used to describe "non-traditional" calendar systems at 4-year and 2-year degree-granting
institutions. These can include schools that offer primarily on-line courses or "one course at a time."
Other administrative
Persons whose assignments require management of the institution, or a customarily recognized department or
subdivision thereof, but who are subordinate to employees classified as executive and managerial.
Assignments require the performance of work directly related to management policies or general business
operations of the institution, department or subdivision. Assignments in this category customarily and regularly
require the incumbent to exercise discretion and independent judgment. Included in this category are all
employees holding titles such as assistant, associate vice presidents (if no direction of others is required);
assistant, associate deans (if no direction of others is required); assistant or associate directors; assistant or
associate department head, if their principal activity is administrative; assistant or associate managers
(including first-line managers of service, production and sales workers who spend more than 80% of their time
performing supervisory activities). Term used in the 2001-02 Employees by Assigned Position (EAP)
component only.
Other areas
Includes American Samoa, the Federated States of Micronesia, Guam, the Marshall Islands, the Northern
Mariana Islands, Palau, Puerto Rico, and the Virgin Islands.
Other degree/certificateseeking subcohort
A subset of students belonging to a GR cohort who were seeking a degree or certificate other than bachelor's
degree upon entry.
Other expenses
The amount of money (estimated by the financial aid office) needed by a student to cover expenses such as
laundry, transportation, and entertainment.
Other federal grants
Federal monies awarded to the institution under federal government student aid programs, such as the
Federal Supplemental Educational Opportunity Grants (FSEOG), DHHS training grants (aid portion only), the
Leveraging Education Assistance Partnership (LEAP) program, and other federal student aid programs. Pell
Grants are not included in this classification. Note: if the federal government selects the student recipients and
simply transmits the funds to the institution for disbursement to the student, the amounts are not considered as
revenues and subsequently there are no discounts and allowances or scholarships and fellowships expenses.
If the funds are made available to the institution for selection of student recipients, then the amounts received
are considered as nonoperating revenues and subsequently as discounts and allowances or scholarships and
fellowships expenses.
Other insurance plan
(cafeteria plan)
A benefit plan that allows an employee the option of selecting a combination of health care and insurance
benefits (e.g. hospital, medical, surgical, dental care, and group life insurance).
Term used prior to 2011-12 in the Human Resources component.
Other Natural Expenses and
Deductions
The sum of operating and nonoperating expenses not classified as salaries and wages, benefits, operation
and maintenance of plant, interest, or depreciation. Prior to fiscal year 2016, this value included operation and
maintenance of plant expenses. This category can include bad debts, income taxes, changes in value in split
interest agreements, or changes in environmental liability obligations.
Other professional
(support/service)
A primary function or occupational activity category used to classify persons employed for the primary purpose
of performing academic support, student service, and institutional support, whose assignments would require
either a baccalaureate degree or higher or experience of such kind and amount as to provide a comparable
background. Included in this category are all employees holding titles such as business operations specialists;
buyers and purchasing agents; human resources, training, and labor relations specialists; management
analysts; meeting and convention planners; miscellaneous business operations specialists; financial
specialists; accountants and auditors; budget analysts; financial analysts and advisors; financial examiners;
loan counselors and officers; computer specialists; computer and information scientists, research; computer
programmers; computer software engineers; computer support specialists; computer systems analysts;
database administrators; network and computer systems administrators; network systems and data
communication analysts; counselors, social workers, and other community and social service specialists;
counselors; social workers; health educators; clergy; directors, religious activities and education; lawyers;
librarians, curators, and archivists; museum technicians and conservators; librarians; artists and related
workers; designers; athletes, coaches, umpires; dancers and choreographers; music directors and composers;
chiropractors; dentists; dietitians and nutritionists; optometrists; pharmacists; physicians and surgeons;
podiatrists; registered nurses; therapists; and veterinarians.
(Term used in the IPEDS HR survey component prior to 2012-13)
Other separate health
profession schools
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Other Separate Health Professional Schools award most of their degrees in such fields as
chiropractic, nursing, pharmacy, or podiatry.
Other sources (revenues)
Other sources of revenues not covered elsewhere in the collection of IPEDS Finance data from schools
reporting under the pre GASB 34/35 Standards. Examples are interest income and gains (net of losses) from
investments of unrestricted current funds, miscellaneous rentals and sales, expired term endowments, and
terminated annuity or life income agreements, if not material. Also includes revenues resulting from the sales
and services of internal service departments to persons or agencies external to the institution (e.g., the sale of
computer time).
Other specialized institutions
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Other Specialized Institutions include graduate centers, maritime academies, military institutes, and
institutions that do not fit any other classification category, but award a majority of degrees in a specialized
area not separately identified.
Other specific changes in
net assets
Changes that occur infrequently rather than on a regular basis, but still affect the net assets of the institution.
Included in this category are: actuarial gain or (loss) on split interest agreements; gain or (loss) on sale of plant
assets; other gain or (loss); discontinued operations; extraordinary gain or (loss); and cumulative effect of
change(s) in accounting principle.
Out-of-state centers
Sites where courses or programs are offered that are in a state different from the state of the main campus.
Out-of-state student
A student who is not a legal resident of the state in which he/she attends school.
Out-of-state tuition
The tuition charged by institutions to those students who do not meet the institution's or state's residency
requirements.
Outcome Measures (OM)
This annual component aims to improve the collection of student progression and completion data on a more
diverse group of undergraduate students at degree-granting institutions. Award and enrollment statuses are
collected on four cohorts (first-time, full-time; first-time, part-time; non-first-time, full-time; and non-first-time,
part-time) and on eight subcohorts (based on Pell Grant recipient status) of degree/certificate-seeking
students at three points of time (four-, six-, and eight-years after entering the institution).
Parent institution
An institution that reports some or all data for another institution, known as the child institution.
Part-time staff (employees)
As determined by the institution. The type of appointment at the snapshot date determines whether an
employee is full-time or part-time. The employee's term of contract is not considered in making the
determination of full- or part-time. Casual employees (hired on an ad-hoc basis or occasional basis to meet
short-term needs) and students in the College Work-Study Program (CWS) are not considered part-time staff.
Part-time student
Undergraduate: A student enrolled for either less than 12 semester or quarter credits, or less than 24 clock
hours a week each term. Graduate: A student enrolled for less than 9 semester or quarter credits.
Password
A series of numbers or letters that can be used either alone or with a User ID to gain access to the IPEDS
data collection system or the IPEDS Data Center.
Patient contractual
allowances
Contractual allowances provided to insurers or other group health providers which are deducted from fees for
services provided by hospitals (thus not included in hospital revenues).
Payments made on principal
Payments made on plant loan debt to reduce the principal of the loan, regardless of the source of funds.
Peer Analysis System (PAS)
An early IPEDS data access tool, no longer available. All the functions in the Peer Analysis System have been
incorporated into the IPEDS Data Center.
Pell Grant program
(Higher Education Act of 1965, Title IV, Part A, Subpart I, as amended.) Provides grant assistance to eligible
undergraduate postsecondary students with demonstrated financial need to help meet education expenses.
Perkins Loan program
(Higher Education Act of 1965, Title IV, Part E, as amended, Public Laws 89-329, 92-318, et al; 20 USC
1087aa-1087hh.). Formerly known as National Direct Student Loans (NDSL), the Perkins Loan program
provides low interest loans to eligible postsecondary students (undergraduate, graduate, or professional
students) with demonstrated financial need to help meet educational expenses.
Permanent endowment
Funds held by an institution that must be held in perpetuity with only the income available for use.
Endowments are usually the result of a gift or grant received that is required to be held in perpetuity by the
donor or granting agency.
Carnegie Classification
Specialized institutions
(Carnegie)
Carnegie Classification
Specialized institutions
(Carnegie)
Child institution
Permanently restricted
Net assets of FASB institutions that must be maintained in perpetuity. Permanently restricted net assets
increase when institutions receive contributions for which donor-imposed restrictions limiting the institution's
use of an asset or its economic benefits neither expire with the passage of time nor can be removed by the
organization's meeting certain requirements. Donor-imposed restrictions on the use of the investment income
on the assets may also change the amount of such net assets. Permanent endowment funds are the most
common example.
Physical plant assets
These assets consist of land, buildings, improvements, equipment, and library books. Excluded are assets that
are part of endowment or other capital fund investments in real estate. Construction in progress is excluded
from this total until completed.
Physical plant indebtedness
Debt incurred in financing the institution's capital assets, including bonds, mortgages, notes, capital leases,
and any other outstanding debt that was incurred to acquire, construct, or improve capital assets such as land,
buildings, and improvements other than buildings, equipment, and library books. Excludes indebtedness that
is part of endowment or other capital fund investments in real estate. Also excludes construction in progress.
Placement services for
program completers
Assistance for students in evaluating their career alternatives and in obtaining full-time employment upon
leaving the institution.
Post 9/11 GI Bill
A federal education benefit program for veterans, who served on active duty after September 10, 2001. This
Department of Veteran Affairs benefit provides up to 36 months of education benefits at an approved
institution for the following college costs: tuition and fees, books and supplies, and housing. The tuition and
fees payment, which is the cost for an in-state student attending a public institution, is made directly to the
postsecondary institution whereas payments for books and supplies and housing are sent directly to the
student.
Post-master's certificate
An award that requires completion of an organized program beyond the master's degree, but does not meet
the requirements of academic degrees at the doctor's level.
Postbaccalaureate
certificate
An award that requires completion of an organized program of study beyond the bachelor's. It is designed for
persons who have completed a baccalaureate degree, but does not meet the requirements of a master's
degree.
NOTE: Even though Teacher Preparation certificate programs may require a bachelor's degree for admission,
they are considered sub-bacalaureate undergraduate programs, and students in these programs are
undergraduate students.
Postsecondary award,
certificate, or diploma (at
least 1 but less than 2
academic years)
An award that requires completion of an organized program of study at the postsecondary level (below the
baccalaureate degree) in at least 1 but less than 2 full-time equivalent academic years , or designed for
completion in at least 30 but less than 60 semester or trimester credit hours, or in at least 45 but less than 90
quarter credit hours, or in at least 900 but less than 1,800 clock hours.
Postsecondary award,
certificate, or diploma (at
least 2 but less than 4
academic years)
An award that requires completion of an organized program of study at the postsecondary level (below the
baccalaureate degree) in at least 2 but less than 4 full-time equivalent academic years , or designed for
completion in at least 60 but less than 120 semester or trimester credit hours, or in at least 90 but less than
180 quarter credit hours, or in at least 1,800 but less than 3,600 clock hours.
Postsecondary award,
certificate, or diploma (less
than 1 academic year)
An award that requires completion of an organized program of study at the postsecondary level (below the
baccalaureate degree) in less than 1 academic year (2 semesters or 3 quarters), or designed for completion in
less than 30 semester or trimester credit hours, or in less than 45 quarter credit hours, or in less than 900 clock
hours.
Postsecondary education
The provision of a formal instructional program whose curriculum is designed primarily for students who are
beyond the compulsory age for high school. This includes programs whose purpose is academic, vocational,
and continuing professional education, and excludes avocational and adult basic education programs.
Postsecondary education
institution
An institution which has as its sole purpose or one of its primary missions, the provision of postsecondary
education.
Postsecondary Statistics
Division (PSD)
The Postsecondary Statistics Division (PSD) is the organizational unit within the National Center for Education
Statistics (NCES) where IPEDS is conducted.
Postsecondary Teachers
An occupational category in the 2018 Standard Occupational Classification (SOC) Manual with the SOC code
25-1000. This category is not an IPEDS reporting category.
Predominant calendar
system
The method by which an institution structures most of its courses for the academic year.
Prepaid tuition plan
A program that allows students or their families to purchase college tuition or tuition credits for future years, at
current prices.
Preservation
Activities associated with maintain library and archival materials for use in their original form or some other
usable way. Examples include rebinding, de-acidification, restoration, lamination, materials conservation and
digitization.
Primarily Instruction
An occupational category used to classify persons whose specific assignments customarily are made for the
purpose of providing instruction or teaching. Regardless of title, academic rank, or tenure status, these
employees formally spend the majority of their time providing instruction or teaching.
Primary occupational activity
The principal activity of a staff member as determined by the institution. If an individual participates in two or
more activities, the primary activity is normally determined by the amount of time spent in each activity.
Occupational activities are designated as follows: Executive, administrative, and managerial; Faculty
(instruction/research/public service); Graduate assistants; Other professional (support/service); Technical and
paraprofessional; Clerical and secretarial; Skilled crafts; and Service/maintenance (see separate definitions).
(Term used in the IPEDS HR survey component prior to 2012-13)
Private institution
Private for-profit institution
A private institution in which the individual(s) or agency in control receives compensation other than wages,
rent, or other expenses for the assumption of risk.
Private not-for-profit
institution
Public institution
Private gifts (Revenues)
Revenues from private (non-governmental) entities including revenues received from gift or contribution
nonexchange transactions (including contributed services) except those from affiliated entities. Includes
bequests, promises to give (pledges), gifts from an affiliated organization or a component unit not blended or
consolidated, and income from funds held in irrevocable trusts or distributable at the direction of the trustees of
the trusts. Includes any contributed services recognized (recorded) by the institution.
Private gifts, grants and
contracts (revenues)
Revenues from private donors for which no legal consideration is involved and from private contracts for
specific goods and services provided to the funder as stipulation for receipt of the funds. Includes only those
gifts, grants, and contracts that are directly related to instruction, research, public service, or other institutional
purposes. Includes monies received as a result of gifts, grants, or contracts from a foreign government. Also
includes the estimated dollar amount of contributed services.
Private grants and contracts
(Revenues)
Revenues from private (non-governmental) entities that are for specific research projects, other types of
programs, or for general institutional operations (if not government appropriations). Examples are research
projects, training programs, and similar activities for which amounts are received or expenses are
reimbursable under the terms of a grant or contract, including amounts to cover both direct and indirect
expenses.
Public institution
Private institution
An educational institution controlled by a private individual(s) or by a nongovernmental agency, usually
supported primarily by other than public funds, and operated by other than publicly elected or appointed
officials. These institutions may be either for-profit or not-for-profit.
Private not-for-profit
institution
Private for-profit institution
Private institution
Private not-for-profit
institution
A private institution in which the individual(s) or agency in control receives no compensation, other than
wages, rent, or other expenses for the assumption of risk. These include both independent not-for-profit
schools and those affiliated with a religious organization.
Private for-profit institution
Public institution
Production, Transportation,
and Material Moving
Occupations
An occupational category based on the following two major groups in the 2018 Standard Occupational
Classification (SOC) Manual: 1) Production Occupations (https://www.bls.gov/soc/2018/major_groups.htm#51
-0000) and 2) Transportation and Material Moving Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#53-0000).
Program
A combination of courses and related activities organized for the attainment of broad educational objectives as
described by the institution.
Program category
A summary of groups of related instructional programs designated by the first 2 digits of its appropriate
Classification of Instructional Programs (CIP) code.
Program Participation
Agreement (PPA)
A written agreement between a postsecondary institution and the Secretary of Education. This agreement
allows institutions to participate in any of the Title IV student assistance programs other than the State Student
Incentive Grant (SSIG) and the National Early Intervention Scholarship and Partnership (NEISP) programs.
The PPA conditions the initial and continued participation of an eligible institution in any Title IV program upon
compliance with the General Provisions regulations, the individual program regulations, and any additional
conditions specified in the program participation agreement that the Department of Education requires the
institution to meet. Institutions with such an agreement are referred to as Title IV institutions .
Program specialty
A specific instructional program that can be identified by a 6-digit Classification of Institutional Programs (CIP)
Code.
Program with no
recognized
postsecondary
credential
Any formally organized program with stated educational objectives and well-defined completion requirements
that does not lead to a recognized postsecondary credential.
Programs of at least 2 years
but less than 4 years
Programs requiring at least 2 years but less than 4 years of full-time equivalent college level work, including
associate's degrees and programs that can be completed in at least 1,800 but less than 3,600 clock hours to
obtain a degree, diploma, certificate, or other recognized postsecondary credential.
Programs of at least 4 years
Programs designed to be completed in at least 8 semesters or 12 quarters to obtain a degree, diploma, or
other recognized postsecondary credential. Includes programs resulting in all bachelor's degrees and other
baccalaureate level or equivalent degrees, as well as 5-year cooperative programs, and those programs in
which the normal 4 years of work are designed to be completed in 3 years.
Programs of less than 2
years
Programs requiring less than 2 years of full-time equivalent college level work (4 semesters or 6 quarters) or
less than 1,800 clock hours to obtain a degree, diploma, certificate, or other recognized postsecondary
credential.
Private institution
Public institution
An educational institution whose programs and activities are operated by publicly elected or appointed school
officials and which is supported primarily by public funds.
Private not-for-profit
institution
Private for-profit
institution
Public service
A functional expense category that includes expenses for activities established primarily to provide
noninstructional services beneficial to individuals and groups external to the institution. Examples are
conferences, institutes, general advisory service, reference bureaus, and similar services provided to
particular sectors of the community. This function includes expenses for community services, cooperative
extension services, and public broadcasting services. Also includes information technology expenses related
to the public service activities if the institution separately budgets and expenses information technology
resources (otherwise these expenses are included in academic support). Institutions include actual or
allocated costs for operation and maintenance of plant, interest, and depreciation.
Public service (expense-GASB aligned form
reporters)
A functional expense category that includes expenses for activities established primarily to provide
noninstructional services beneficial to individuals and groups external to the institution. Examples are
conferences, institutes, general advisory service, reference bureaus, and similar services provided to
particular sectors of the community. This function includes expenses for community services, cooperative
extension services, and public broadcasting services. Also includes information technology expenses related
to the public service activities if the institution separately budgets and expenses information technology
resources (otherwise these expenses are included in academic support). GASB institutions include actual or
allocated costs for operation and maintenance of plant and depreciation.
Public Service staff
An occupational category used to classify persons whose specific assignments customarily are made for the
purpose of carrying out public service activities such as agricultural extension services, clinical services, or
continuing education. Regardless of title, academic rank, or tenure status, these employees formally spend the
majority of their time carrying out public service activities. (This category includes employees with a public
service assignment regardless of the location of the assignment (e.g., in the field rather than on campus)).
(This category was called Primarily public service prior to 2012-13.)
Qualified Audit Opinion
An independent auditor's written statement on their audit report that a client's financial statements fairly
represent their financial position in accordance with Generally Accepted Accounting Principles (GAAP),
EXCEPT for the specified issues.
Quarter (calendar system)
A calendar system in which the academic year consists of 3 sessions called quarters of about 12 weeks
each. There may be an additional quarter in the summer. Note: the standard term length range is defined
by the Office of Postsecondary Education. More information can be found at:
https://ifap.ed.gov/eannouncements/110519RevisionGuidelinesApplicableStandardTerms.html
Quasi-endowment funds
Funds established by the governing board to function like an endowment fund but which may be totally
expended at any time at the discretion of the governing board. These funds represent nonmandatory transfers
from the current fund rather than a direct addition to the endowment fund, as occurs for the true endowment
categories.
Race and ethnicity unknown
The category used to report students or employees whose race and ethnicity are not known.
Categories developed in 1997 by the Office of Management and Budget (OMB) that are used to describe
groups to which individuals belong, identify with, or belong in the eyes of the community. The categories do
not denote scientific definitions of anthropological origins. The designations are used to categorize U.S.
citizens, resident aliens, and other eligible non-citizens.
Race/ethnicity
Individuals are asked to first designate ethnicity as:
- Hispanic or Latino or
- Not Hispanic or Latino
Second, individuals are asked to indicate all races that apply among the following:
- American Indian or Alaska Native
- Asian
- Black or African American
- Native Hawaiian or Other Pacific Islander
- White
Race/ethnicity (old
definition)
Categories used to describe groups to which individuals belong, identify with, or belong in the eyes of the
community. The categories do not denote scientific definitions of anthropological origins. A person may be
counted in only one group. The groups used to categorize U.S. citizens, resident aliens, and other eligible noncitizens are as follows: Black, non-Hispanic, American Indian/Alaska Native, Asian/Pacific Islander, Hispanic,
White, non-Hispanic.
Realized capital gains
A capital gain on securities held in a portfolio that has become actual by the sale or other type of surrender of
one or many securities.
Received aid
For the purposes of the IPEDS Student Financial Aid (SFA) component, aid received refers to financial aid that
was awarded to, and accepted by, a student. This amount may differ from the aid amount that is disbursed to
a student. For example, a student may accept aid that was awarded by the institution but then leave the
institution prior to the aid being disbursed. In this case, because the student accepted the aid, the aid would be
reported to IPEDS, even though it was NOT actually disbursed to the student.
Remedial courses
Instructional courses designed for students deficient in the general competencies necessary for a regular
postsecondary curriculum and educational setting.
Remedial services
Instructional activities designed for students deficient in the general competencies necessary for a regular
postsecondary curriculum and educational setting.
Required fees
Fixed sum charged to students for items not covered by tuition and required of such a large proportion of all
students that the student who does not pay the charge is an exception.
Research
A functional expense category that includes expenses for activities specifically organized to produce research
outcomes and commissioned by an agency either external to the institution or separately budgeted by an
organizational unit within the institution. The category includes institutes and research centers, and individual
and project research. This function does not include nonresearch sponsored programs (e.g., training
programs). Also included are information technology expenses related to research activities if the institution
separately budgets and expenses information technology resources (otherwise these expenses are included
in academic support.) Institutions include actual or allocated costs for operation and maintenance of plant,
interest, and depreciation.
Research (expense-- GASB
aligned form reporters)
A functional expense category that includes expenses for activities specifically organized to produce research
outcomes and commissioned by an agency either external to the institution or separately budgeted by an
organizational unit within the institution. The category includes institutes and research centers, and individual
and project research. This function does not include nonresearch sponsored programs (e.g., training
programs). Also included are information technology expenses related to research activities if the institution
separately budgets and expenses information technology resources (otherwise these expenses are included
in academic support.) GASB institutions include actual or allocated costs for operation and maintenance of
plant and depreciation.
Research Staff
An occupational category used to classify persons whose specific assignments customarily are made for the
purpose of conducting research. Regardless of title, academic rank, or tenure status, these employees
formally spend the majority of their time conducting research.
(This category was called Primarily research prior to 2012-13.)
Reserve Officer Training
Corps (ROTC)
Programs designed to augment the service academies in producing leaders and managers for the armed
forces. Each branch of the service has a specific set of courses and training that a student must complete prior
to becoming a commissioned officer. ROTC programs allow students to do this while completing their college
education. Upon graduation members are commissioned (certified) by the President of the United States to
serve as an officer in active, reserve or guard components of each branch
Residence
A person's permanent address determined by such evidence as a driver's license or voter registration. For
entering freshmen, residence may be the legal residence of a parent or guardian.
Resident alien (and other
eligible non-citizens)
A person who is not a citizen or national of the United States but who has been admitted as a legal immigrant
for the purpose of obtaining permanent resident alien status (and who holds either an alien registration card
(Form I-551 or I-151), a Temporary Resident Card (Form I-688), or an Arrival-Departure Record (Form I-94)
with a notation that conveys legal immigrant status such as Section 207 Refugee, Section 208 Asylee,
Conditional Entrant Parolee or Cuban-Haitian).
Respondent burden
estimate
The estimated amount of time that it takes to fulfill IPEDS reporting responsibilities, including
the time it takes to review instructions, query and search data sources, complete and review the
components, and submit the data through the Data Collection System.
Restricted current funds
Funds available for financing operations but which are limited by donors or other external agencies to specific
purposes, programs , departments, or schools. These funds are subject to externally imposed restrictions
which are different from the internal designations imposed by the governing board on unrestricted funds.
Restricted net assets (FASB
institutions only)
Assets held by the institution upon which restrictions have been placed by donors. These restrictions may be
temporary or permanent. They restrict the institution in its use of the assets and/or the period of time for which
the restriction applies.
Restricted-expendable (net
assets)
Net assets of GASB institutions that are expendable but subject to imposed restrictions. Restrictions exist
when constraints placed on use are either (a) externally imposed by creditors, grantors, contributors, or laws
and regulations of other governments, or (b) imposed by law through constitutional provisions or enabling
legislation.
Restricted-nonexpendable
(net assets)
Net assets of GASB institutions subject to restrictions that prohibit the expenditure of the net assets in
perpetuity. Restrictions exist when constraints placed on use are either (a) externally imposed by creditors,
grantors, contributors, or laws and regulations of other governments, or (b) imposed by law through
constitutional provisions or enabling legislation. Permanent endowments are the most common example.
Retention rate
A measure of the rate at which students persist in their educational program at an institution, expressed as a
percentage. For four-year institutions, this is the percentage of first-time bachelors (or equivalent) degreeseeking undergraduates from the previous fall who are again enrolled in the current fall. For all other
institutions this is the percentage of first-time degree/certificate-seeking students from the previous fall who
either re-enrolled or successfully completed their program by the current fall.
Returnables
Materials that the library expects to have returned. Examples of returnables include books, dissertations and
theses, microfilm reels, sound recordings, and audiovisual material.
Revenues
The inflow of resources or other enhancement of net assets (or fund balance) of an institution or settlements of
its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other
activities that constitute the institution's ongoing major or central operations. Includes revenues from fees and
charges, appropriations, auxiliary enterprises, and contributions and other nonexchange transactions.
Revenues are reported net of discounts and allowances (that is, the revenue reported is reduced by the
amount of discounts and allowances) for FASB institutions and for GASB institutions that have implemented
GASB Statement No. 34.
Revised cohort
Initial cohort after revisions are made. Cohorts may be revised if an institution discovers that incorrect data
were reported in an earlier year.
Room charges
The charges for an academic year for rooming accommodations for a typical student sharing a room with one
other student.
Salaries and wages
Amounts paid as compensation for services to all employees - faculty, staff, part-time, full-time, regular
employees, and student employees. This includes regular or periodic payment to a person for the regular or
periodic performance of work or a service and payment to a person for more sporadic performance of work or
a service (overtime, extra compensation, summer compensation, bonuses, sick or annual leave, etc.).
Salary Outlay
Projected annual expenditure for salaries.
Sales and Related
Occupations
An occupational category based on the major group in the 2018 Standard Occupational Classification (SOC)
Manual called "Sales and Related Occupations." For detailed information refer to the following website:
https://www.bls.gov/soc/2018/major_groups.htm#41-0000.
Sales and services of
educational activities
(revenues)
Revenues from the sales of goods or services that are incidental to the conduct of instruction, research or
public service. Examples include film rentals, sales of scientific and literary publications, testing services,
university presses, dairy products, machine shop products, data processing services, cosmetology services,
and sales of handcrafts prepared in classes.
Nonresident alien
Sales and services of
hospitals (revenues)
Revenues (net of discounts, allowances, and provisions for uncollectible accounts receivable) generated by
hospitals from daily patient, special and other services. Revenues of health clinics that are part of a hospital
should be included in this category, unless such clinics are part of the student health services program.
SAT
Previously known as the Scholastic Aptitude Test, this is an examination administered by the Educational
Testing Service (ETS) and used to predict the facility with which an individual will progress in learning collegelevel academic subjects.
Scholarships
Grants-in-aid, trainee stipends, tuition and required fee waivers, prizes or other monetary awards given to
undergraduate students.
Scholarships and
fellowships
Outright grants-in-aid, trainee stipends, tuition and fee waivers, and prizes awarded to students by the
institution, including Pell grants. Awards to undergraduate students are most commonly referred to as
"scholarships" and those to graduate students as "fellowships." These awards do not require the performance
of services while a student (such as teaching) or subsequently as a result of the scholarship or fellowship. The
term does not include loans to students (subject to repayment), College Work-Study Program (CWS), or
awards granted to a parent of a student because of the parent's faculty or staff status. Also not included are
awards to students where the selection of the student recipient is not made by the institution.
Scholarships and
fellowships (expenses)
That portion of scholarships and fellowships granted that exceeds the amount applied to institutional charges
such as tuition and fees or room and board. The amount reported as expense excludes allowances and
discounts. The FASB survey uses the term "net grants in aid to students" rather than "scholarships and
fellowships."
Schools of art, music, and
design (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Schools of Art, Music, and Design award most of their bachelor's or graduate degrees in art, music,
design, architecture, or some combination of such fields.
Schools of business and
management (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Schools of Business and Management award most of their bachelor's or graduate degrees in
business or business-related programs.
Schools of engineering and
technology (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Schools of Engineering and Technology award most of their bachelor's or graduate degrees in
technical fields of study.
Schools of law (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching Schools of Law award most of their degrees in law.
Sector
One of nine institutional categories resulting from dividing the universe according to control and level. Control
categories are public, private not-for-profit, and private for-profit. Level categories are 4-year and higher (4
year), 2-but-less-than 4-year (2 year), and less than 2-year. For example: Public, 4-year is one of the
institution sectors.
Carnegie Classification
Specialized institutions
(Carnegie)
Carnegie Classification
Specialized institutions
(Carnegie)
Carnegie Classification
Specialized institutions
(Carnegie)
Carnegie Classification
Semester (calendar system)
A calendar system that consists of two sessions called semesters during the academic year with about 15
weeks for each semester of instruction. There may be an additional summer session. Note: the standard term
length range is defined by the Office of Postsecondary Education. More information can be found at:
https://ifap.ed.gov/eannouncements/110519RevisionGuidelinesApplicableStandardTerm.html.
Serial
A serial is a publication in any medium issued in successive parts bearing numerical or chronological
designations and intended to be continued indefinitely. This definition includes periodicals, newspapers, and
annuals (reports, yearbooks, etc.); the journals, memoirs, proceedings, transactions, etc. of societies; and
numbered monographic series.
Serial back-files
Previous issues of serial titles that libraries buy back (such as back issues of magazines).
Serial subscriptions
Publications issued in successive parts, usually at regular intervals, and, as a rule, intended to be continued
indefinitely. Serial subscriptions include periodicals, newspapers, annuals (reports, yearbooks, etc.), memoirs,
proceedings, and transactions of societies.
Serial titles
Titles of serials collected.
Service Occupations
An occupational category based on the following five major groups in the 2018 Standard Occupational
Classification (SOC) Manual: 1) Healthcare Support Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#31-0000); 2) Protective Service Occupations
(https://www.bls.gov/soc/2018/major_groups.htm#33-0000); 3) Food Preparation and Serving Related
Occupations (https://www.bls.gov/soc/2018/major_groups.htm#35-0000); 4) Building and Grounds Cleaning
and Maintenance Occupations (https://www.bls.gov/soc/2018/major_groups.htm#37-0000); and 5) Personal
Care and Service Occupations (https://www.bls.gov/soc/2018/major_groups.htm#39-0000).
Service/maintenance
A primary function or occupational activity category used to classify persons whose assignments require
limited degrees of previously acquired skills and knowledge and in which workers perform duties that result in
or contribute to the comfort, convenience, and hygiene of personnel and the student body or that contribute to
the upkeep of the institutional property. Includes titles such as fire fighters; law enforcement workers; parking
enforcement workers; police officers; security guards; lifeguards; ski patrol; cooks and food preparation
workers; food and beverage serving workers; fast food and counter workers; waiters and waitresses; other
food preparation and serving related workers; building cleaning and pest control workers; grounds
maintenance workers; electrical and electronic equipment mechanics; installers and repairers; radio and
telecommunications equipment installers and repairers; avionics technicians; electric motor, power tool, and
related repairers; vehicle and mobile equipment mechanics, installers, and repairers; control and valve
installers and repairers; heating, air conditioning, and refrigeration mechanics and installers; air transportation
workers; motor vehicle operators; and parking lot attendants.
(Term used in the IPEDS HR survey component prior to 2012-13)
Specialized institutions
(Carnegie)
Servicemembers Opportunity A membership group of over 1,700 institutions that functions to expand and improve voluntary postsecondary
Colleges
opportunities for servicemembers worldwide. It is funded by the Department of Defense through a contract
with the American Association of State Colleges and Universities (AASCU).
Shared library
A facility housing an organized collection of printed, microform, and audiovisual materials, and (a) is jointly
administered by more than one educational institution, or (b) whose funds or operating expenditures have
been received from more than one educational institution. The location of the facility is not a determining
factor.
Skilled crafts
A primary function or occupational activity category used to classify persons whose assignments typically
require special manual skills and a thorough and comprehensive knowledge of the processes involved in the
work, acquired through on-the-job-training and experience or through apprenticeship or other formal training
programs . Includes occupational titles such as welders, cutters, solderers and brazers; bookbinders and
bindery workers; printers; cabinetmakers and bench carpenters; plant and system operators; stationary
engineers and boiler operators; water and liquid waste treatment plant and system operators; crushing,
grinding, polishing, mixing, and blending workers; medical, dental, and ophthalmic laboratory technicians;
painting workers; photographic process workers and processing machine operators; and etchers and
engravers.
(Term used in the IPEDS HR survey component prior to 2012-13)
Special admissions tests
Tests prepared by or for a particular institution, or state (for some state institutions) and administered by the
institution, for purposes of determining prospective students' skills and competencies.
Specialized accreditation
Specialized accreditation normally applies to the evaluation of programs, departments, or schools which
usually are parts of a total collegiate or other postsecondary institution. The unit accredited may be as large as
a college or school within a university or as small as a curriculum within a discipline. Most of the specialized
accrediting agencies review units within a postsecondary institution which is accredited by one of the regional
accrediting commissions. However, certain of the specialized accrediting agencies accredit professional
schools and other specialized or vocational or other postsecondary institutions which are free-standing in their
operations. Thus, a "specialized" or "programmatic" accrediting agency may also function in the capacity of an
"institutional" accrediting agency. In addition, a number of specialized accrediting agencies accredit
educational programs within non-educational settings, such as hospitals.
Accrediting agencies
Accrediting bodies
Theological seminaries
and other specialized faith
-related institutions
(Carnegie)
Medical schools and
medical centers
(Carnegie)
Other separate health
profession schools
(Carnegie)
Specialized institutions
(Carnegie)
These institutions offer degrees ranging from the bachelor's to the doctor's, and typically award a majority of
degrees in a single field or combination of related fields.
Schools of engineering
and technology (Carnegie)
Schools of business and
management (Carnegie)
Schools of art, music, and
design (Carnegie)
Schools of law (Carnegie)
Teachers colleges
(Carnegie)
Other specialized
institutions (Carnegie)
Stafford Loans
(Higher Education Act of 1965, Title IV-B, as amended, Public Law 89-329; 20 USC 1071.) Provides
guaranteed loans for educational expenses from eligible lenders to vocational or academic undergraduate,
graduate, and first-professional students at eligible postsecondary institutions.
Standardized admissions
tests
Tests prepared and administered by an agency that is independent of any postsecondary education institution.
Tests provide information about prospective students and their academic qualifications relative to a national
sample. Examples are the SAT and the ACT.
State and local government
grants
State and local monies awarded to the institution under state and local student aid programs, including the
state portion of State Student Incentives Grants (SSIG). (Used for reporting Student Financial Aid data)
State and local government
grants and contracts
(revenues)
Revenues from state and local government agencies that are for training programs and similar activities for
which amounts are received or expenditures are reimbursable under the terms of a state or local government
grant or contract.
State and local grants
Grant monies provided by the state such as Leveraging Educational Assistance Partnerships (LEAP) (formerly
SSIG's); merit scholarships provided by the state; and tuition and fee waivers for which the institution was
reimbursed by a state agency. Local government grants include scholarships or gift-aid awarded directly to the
student. (Used for reporting Finance data for private for-profit institutions )
State government grants
and contracts (revenues)
Revenues from state Government agencies that are for training programs and similar activities for which
amounts are received or expenditures are reimbursable under the terms of a state government grant or
contract.
State grants (revenues)
A sum of money or property bestowed on a postsecondary institution by a state government.
State of residence
A person's permanent address as determined by such evidence as a driver's license or voter registration. For
entering freshmen, state of residence may be the legal state of residence of a parent or guardian.
State unknown
Status used when the reporting institution is unable to determine from existing records the home state or
residence of the student.
Status date
In the collection of Graduation Rates data, institutions report on the status of the students in their cohort as of
August 31 of the reporting year.
Status indicators
Used in the IPEDS data collection system to identify progress toward satisfying reporting (compliance)
requirements. The survey status indicators are as follows:
•
Not Applicable - The institution is not required to complete the component because the content is
not relevant to the institution.
•
NO DATA - Screening questions have not been answered. Responses to all screening questions
are required before data collection pages will be generated.
•
No Data - No data provided.
•
Has Data - Data have been entered. "Perform Edits" must be run to determine if data are clean.
•
Edited - Edits have been run; institutions should go to the edit report to resolve edit errors.
•
Clean - All edit errors have been resolved; data are clean; proceed to Lock.
•
Locked - Data have been successfully submitted. Final lock must still be applied.
•
Complete - All locks have been applied.
Stop out
A student who left the institution and returned at a later date.
Student activities
Programs designed to support and complement the institution's academic mission and enhance the
educational experience of students, individually and through student groups. Includes exposure to and
participation in social, cultural, recreational, intellectual, and governance activities.
Student and Academic
Affairs and Other Education
Services Occupations
An occupational category based on the following three minor groups in the 2018 Standard Occupational
Classification (SOC) Manual: 1) Pre-school, Primary, Secondary, and Special Education School Teachers
(SOC code 25-2000) (https://www.bls.gov/soc/2018/major_groups.htm#25-0000); 2) Other Teachers and
Instructors (SOC code 25-3000) (https://www.bls.gov/soc/2018/major_groups.htm#25-0000); and 3) Other
Education Instruction and Library Occupations (SOC code 25-9000)
(https://www.bls.gov/soc/2018/major_groups.htm#25-0000).
Student counts
The number of individuals for whom instruction is provided in an educational program under the jurisdiction of
a school or educational institution.
Student Financial Aid (SFA)
This annual component of IPEDS began with a pilot test in 1999, and collected both institution price and
student financial aid data. The 2000-01 data collection included questions regarding the total number of fulltime first-time degree/certificate-students receiving financial assistance for the previous year, the number of
those students who received financial assistance by type of aid, and, for aid recipients, the average amounts.
The tuition and other price items are now part of the Institutional Characteristics (IC) component; the student
financial aid questions remain part of SFA.
Student Right-to-Know Act
Also known as the "Student Right-to-Know and Campus Security Act" (P.L. 101-542), which was passed by
Congress November 9, 1990. Title I, Section 103, requires institutions eligible for Title IV funding to calculate
completion or graduation rates of certificate- or degree-seeking, full-time students entering that institution, and
to disclose these rates to all students and prospective students. Further, Section 104 requires each institution
that participates in any Title IV program and is attended by students receiving athletically-related student aid to
submit a report to the Secretary of Education annually. This report is to contain, among other things,
graduation/completion rates of all students as well as students receiving athletically-related student aid by
race/ethnicity and gender and by sport, and the average completion or graduation rate for the four most recent
years. These data are also required to be disclosed to parents, coaches, and potential student athletes when
the institution offers athletically-related student aid. The Graduation Rates component of IPEDS was
developed specifically to help institutions respond to these requirements. See Graduation Rates for the current
description of data collected.
Student services
A functional expense category that includes expenses for admissions, registrar activities, and activities whose
primary purpose is to contribute to students emotional and physical well-being and to their intellectual, cultural,
and social development outside the context of the formal instructional program. Examples include student
activities, cultural events, student newspapers, intramural athletics, student organizations, supplemental
instruction outside the normal administration, and student records. Intercollegiate athletics and student health
services may also be included except when operated as self-supporting auxiliary enterprises. Also may
include information technology expenses related to student service activities if the institution separately
budgets and expenses information technology resources (otherwise these expenses are included in
institutional support.) Institutions include actual or allocated costs for operation and maintenance of plant,
interest, and depreciation.
Student services (expense -GASB aligned form
reporters)
A functional expense category that includes expenses for admissions, registrar activities, and activities whose
primary purpose is to contribute to students emotional and physical well - being and to their intellectual,
cultural, and social development outside the context of the formal instructional program. Examples include
student activities, cultural events, student newspapers, intramural athletics, student organizations,
supplemental instruction outside the normal administration, and student records. Intercollegiate athletics and
student health services may also be included except when operated as self - supporting auxiliary enterprises.
Also may include information technology expenses related to student service activities if the institution
separately budgets and expenses information technology resources (otherwise these expenses are included
in institutional support.) GASB institutions include actual or allocated costs for operation and maintenance of
plant and depreciation.
The ratio of FTE students to FTE instructional staff, i.e., students divided by staff.
Student-to-faculty ratio
Students enrolled in "stand-alone" graduate or professional programs and instructional staff teaching in these
programs are excluded from both full-time and part-time counts.
"Stand-alone" graduate or professional programs are those programs such as medicine, law, veterinary,
dentistry, social work, or public health, in which faculty teach virtually only graduate-level students (also
referred to as "independent" programs).
Each FTE value is equal to the number of full-time students/staff plus 1/3 the number of part-time
students/staff.
Study abroad
Arrangement by which a student completes part of the college program studying in another country. Can be at
a campus abroad or through a cooperative agreement with some other U.S. college or an institution of another
country.
Subcohort
A predefined subset of the initial cohort or the revised cohort established for tracking purposes.
Degree/certificate-seeking students in the bachelor's degree-seeking group in the Graduation Rates (GR)
component and Pell-Grant, non-first-time, part-time students in the Outcome Measures (OM) component are
examples of subcohorts.
Summer session
A summer session is shorter than a regular session and is not considered part of the academic year. It is not
the third term of an institution operating on a trimester system or the fourth term of an institution operating on a
quarter calendar system. The institution may have two or more sessions occurring in the summer months.
Some schools, such as vocational and beauty schools, have year-round classes with no separate summer
session.
Survey status
A designation used by survey operations personnel to identify the progress made on the various IPEDS
components by institutional respondents.
System
An organization of two or more institutions of higher education under the control or supervision of a common
administrative governing body. Governing bodies generally have the power to act in their own name, to hire
and fire personnel, enter into contracts, etc. A coordinating body without these powers or a section of a state
agency usually would not be considered a system office.
Teacher certification
program
A program designed to prepare students to meet the requirements for certification as teachers in elementary,
middle/junior high, and secondary schools.
Teachers colleges
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Teachers Colleges award most of their bachelor's or graduate degrees in education or educationrelated fields.
Technical and
paraprofessional
A primary function or occupational activity category used to classify persons whose assignments require
specialized knowledge or skills which may be acquired through experience, apprenticeship, on-the-jobtraining, or academic work in occupationally specific programs that result in a 2-year degree or other certificate
or diploma. Includes persons who perform some of the duties of a professional in a supportive role, which
usually requires less formal training and/or experience than normally required for professional status. Includes
mathematical technicians; life, physical, and social science technicians; agricultural and food science
technicians; chemical technicians; geological and petroleum technicians; nuclear technicians; paralegals and
legal assistants; miscellaneous legal support workers; health technologists and technicians; dietetic
technicians; pharmacy technicians; licensed practical and licensed vocational nurses; medical records and
health information technicians; opticians, dispensing; healthcare support occupations; nursing aides, orderlies,
and attendants; physical therapist assistants and aides; massage therapists; dental assistants; medical
assistants; and pharmacy aides.
(Term used in the IPEDS HR survey component prior to 2012-13)
Temporarily restricted
Net assets of FASB institutions whose use by the institution has been limited by donor specification as to use
or the time when use may occur (such as a later period of time or after specified events have occurred).
Tenure
Status of a personnel position with respect to permanence of the position.
Tenure track
Personnel positions that lead to consideration for tenure.
Term endowment funds
Funds for which the donor has stipulated that the principal may be expended after a stated period or on the
occurrence of a certain event.
Test of English as a Foreign
Language (TOEFL)
The standardized test designed to determine an applicant's ability to benefit from instruction in English.
Theological seminaries and
other specialized faithrelated institutions
(Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Theological seminaries and other specialized faith-related institutions primarily offer religious
instruction or train members of the clergy.
Title
Use the ANSI/NISO Z39.7-2004 definition for title as follows: The designation of a separate bibliographic
whole, whether issued in one or several parts. A book or serial title may be distinguished from other such titles
by its unique International Standard Book Number (ISBN) or International Standard Serial Number (ISSN).
This definition applies equally to print, electronic, audiovisual, and other library materials. For unpublished
works, the term is used to designate a manuscript collection or an archival record series. Two subscriptions to
Science magazine, for example, are counted as one title.
Title IV aid
Title IV aid to students includes grant aid, work study aid, and loan aid. These include: Federal Pell Grant,
Federal Supplemental Educational Opportunity Grant (FSEOG), Academic Competitiveness Grant (ACG),
National Science and Mathematics Access to Retain Talent Grant (National SMART Grant), Teacher
Education Assistance for College and Higher Education (TEACH) Grant, Federal Work-Study, Federal Perkins
Loan, Subsidized Direct or FFEL Stafford Loan, and Unsubsidized Direct or FFEL Stafford Loan.
Title IV institution
An institution that has a written agreement with the Secretary of Education that allows the institution to
participate in any of the Title IV federal student financial assistance programs (other than the State Student
Incentive Grant (SSIG) and the National Early Intervention Scholarship and Partnership (NEISP) programs).
Transcript
An official record of student performance showing all schoolwork completed at a given school and the final
mark or other evaluation received in each portion of the instruction. Transcripts often include an explanation of
the marking scale used by the school.
Transfer of credit
The policies and procedures used to determine the extent to which educational experiences or courses
undertaken by a student while attending another institution may be counted for credit at the current institution.
Status indicators
Carnegie Classification
Specialized institutions
(Carnegie)
Carnegie Classification
Specialized institutions
(Carnegie)
Program Participation
Agreement (PPA)
Transfer of Entitlement
Option
A program through which any unused Post 9/11 GI Bill may be transferred to a spouse or dependent(s) as
long as servicemembers or veterans meet the additional Department of Veterans Affairs criteria. Only
Department of Defense (DoD) can approve transfer of benefits requests.
Transfer-in student
A student entering the reporting institution for the first time but known to have previously attended a postsecondary institution at the same
level (e.g., undergraduate, graduate). This includes new students enrolled in the fall term who transferred into he institution the prior
summer term. The student may transfer with or without credit. For systems of coordinated institutions (multi-campus system),
students are to be identified as transfer-in students upon entering an institution from another institution within the same coordinated system.
Transfer-out rate
Total number of students who are known to have transferred out of the reporting institution within 150% of
normal time to completion divided by the adjusted cohort.
Transfer-out student
A student that leaves the reporting institution and enrolls at another institution. For systems of coordinated institutions (multi-campus system), students are to be
identified as transfer-out students when leaving an institution to enroll into another institution within the same coordinated system.
Transfer-preparatory
program
A program designed specifically to provide a student with the basic knowledge needed to transfer into a higher
level program. For example, this may be the first 2 years of a baccalaureate level program for which the
institution does not offer an award, or 2 years of undergraduate study needed for entrance into a firstprofessional program, or 1 or more years of undergraduate study needed for entrance into health services
fields.
Transfer-ready students
A student who has successfully completed a transfer-preparatory program.
Transfers from the
endowment fund to the
current fund
The amount of the capital gains on the endowment fund that is allocated to be spent for current fund activities.
Tribal Colleges and
Universities (Carnegie)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of
Teaching. Tribal Colleges and Universities, with few exceptions, are tribally controlled and located on
reservations. They are all members of the American Indian Higher Education Consortium.
Trimester (calendar system)
An academic year consisting of 3 terms of about 15 weeks each. Note: the standard term length range is defined
by the Office of Postsecondary Education. More information can be found at:
https://ifap.ed.gov/eannouncements/110519RevisionGuidelinesApplicableStandardTerms.html.
Tuition
The amount of money charged to students for instructional services. Tuition may be charged per term, per
course, or per credit.
Tuition and fees (published
charges)
The amount of tuition and required fees covering a full academic year most frequently charged to students.
These values represent what a typical student would be charged and may not be the same for all students at
an institution. If tuition is charged on a per-credit-hour basis, the average full-time credit hour load for an entire
academic year is used to estimate average tuition. Required fees include all fixed sum charges that are
required of such a large proportion of all students that the student who does not pay the charges is an
exception.
Tuition guarantee
Carnegie Classification
A program where the institution guarantees, to entering first-time students, that tuition will not increase for the
years they are enrolled. These guarantees are generally time-bound for four or five years.
Tuition payment plan
A program that allows tuition to be paid in installments spread out over an agreed upon period of time,
sometimes without interest or finance charges.
Tuition plan (restricted)
Plans for dependents (including spouses) of faculty members which restrict the beneficiary to attendance at
only the institution where the faculty member is employed.
Term used prior to 2011-12 in the Human Resources component.
Two-year institution
A postsecondary institution that offers programs of at least 2 but less than 4 years duration. Includes
occupational and vocational schools with programs of at least 1800 hours and academic institutions with
programs of less than 4 years. Does not include bachelor's degree-granting institutions where the
baccalaureate program can be completed in 3 years.
Unclassified student
A student taking courses creditable toward a degree or other recognized postsecondary credential
who cannot be classified by academic level. For example, this could include a transfer student whose
earned credits have not been determined at the time of the fall report.
Undergraduate
A student enrolled in a 4- or 5-year bachelor's degree program, an associate's degree program, or a
vocational or technical program below the baccalaureate.
Unduplicated count
The sum of students enrolled for credit with each student counted only once during the reporting period,
regardless of when the student enrolled.
Unexpended plant fund
balances
Unexpended resources in the plant fund derived from various sources to finance the acquisition of long-lived
plant assets and their associated liabilities.
UnitID
Unique identification number assigned to postsecondary institutions surveyed through the Integrated
Postsecondary Education Data System (IPEDS). Also referred to as UNITID or IPEDS ID.
Unqualified Audit Opinion
An independent auditor's written statement on their audit report that a client's financial statements fairly
represent their financial position in accordance with Generally Accepted Accounting Principles (GAAP).
Unrestricted current funds
All funds, including institutional funds, received for which no stipulation was made by the donor or other
external agency as to the purpose for which the funds should be expended.
Unrestricted net assets
The net assets of both FASB and GASB institutions that do not fit the definition of other categories of net
assets. These are net assets held by the institution upon which no restrictions have been placed by the donor
or other party external to the institution.
User ID
A series of numbers possibly with an alpha prefix that is created for a specific user to be able to access a
system. Each user is required to have a UserID and a password in order to access the Integrated
Postsecondary Education Data System (IPEDS) data collection system for security purposes.
Entering students
(undergraduate)
First-time student
(undergraduate)
Transfer-in student
Variable
A fundamental unit of data contained in a file which is given a unique label.
Vested retirement plan
One in which the full amount of the contribution by the institution and by the state and local government, with
accumulations thereon, will be made available as a benefit in case of death while in service and with no
forfeiture in case of resignation or dismissal from the institution.
Veterans Administration
(VA) Education Benefits
Those benefits available to military personnel and their families for financial assistance at approved
postsecondary education institutions. There can be three types of beneficiaries: Surviving spouses and
children; Discharged veterans; and Active military personnel in special programs.
Weekend/evening college
A program that allows students to take a complete course of study and attend classes only on weekends or
only in the evenings.
White
A person having origins in any of the original peoples of Europe, the Middle East, or North Africa.
White, non-Hispanic (old
definition)
A person having origins in any of the original peoples of Europe, North Africa, or the Middle East (except those
of Hispanic origin).
Yellow Ribbon Program
A voluntary program through which participating public and private institutions can provide veterans and
eligible beneficiaries additional institutional aid to cover the costs of tuition and fees at their institutions. The
Yellow Ribbon Program is a supplementary program to the Post 9/11 GI Bill coverage of in-state tuition and
fees. The Department of Veterans Affairs matches the institutional aid provided beyond the in-state tuition and
fees, but up to a certain limit each year.
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NCES National Center for Education Statistics
2018-19 Survey Materials > FAQ
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General
Click one of the following questions to view the answer.
Participation
1)
Do I have to participate?
2)
What happens if my institution does not respond to one or more of the IPEDS surveys
during a collection year?
3)
If my school has closed, do I need to participate?
Registration
1)
When is the registration deadline and must I register?
2)
What should I do if I haven't received my registration materials, or if I lost my password?
3)
Do I need to register before I can enter data for my institution?
4)
Can I register now to be the keyholder during the Fall 2018 data collection period?
5)
What is my login ID?
6)
My password does not work. What should I do?
7)
Can I select my own password to use? Can I change my password?
8)
Should I change incorrect information on the registration screen?
9)
Can my institution have more than one keyholder?
10)
How can I add additional users?
Getting Started
4)
What is the current collection schedule?
5)
When can I begin entering data for the survey?
6)
How can I get help regarding the IPEDS Surveys?
7)
What is a keyholder? What is a coordinator?
Submitting Data
1)
Can I submit data in hard copy or in a data file rather than using the Web application?
2)
Can data for multiple campuses be reported combined in one report?
3)
Can I view and print the data forms?
4)
At what point will I no longer be able to modify the data I've submitted?
5)
How can I get a deadline extension?
Now that I'm done
1)
Can I print my data after it is locked?
2)
What can be done if survey forms or other items do not print out correctly?
3)
What happens to all the data I provide to IPEDS?
4)
How can I get the results of this and other IPEDS surveys?
5)
Can I submit data for a survey I missed last year?
6)
How do I use the tools on IPEDS Use the Data page?
7)
What is the Prior Year Revision System?
8)
What is imputation?
Other
1)
My institution has students and/or staff for which gender is unknown. Since there is no
place to report "gender unknown" on the IPEDS data collection screens, how should we
report these individuals?
https://surveys.nces.ed.gov/IPEDS/VisFaqView.aspx?mode=reg&id=1
5/23/2019
IPEDS Survey Material: View F.A.Q
2)
Page 2 of 6
Is the Academic Library Survey (ALS) part of IPEDS?
Answers:
Participation
1)
Do I have to participate?
All institutions eligible for Title IV funding (e.g., Pell Grants and Stafford Loans) are
required to complete the IPEDS surveys. Title IV institutions are required to complete
all of the IPEDS surveys in order to satisfy the requirements of the Higher Education
Amendments. See Reporting Requirements for the list of Statutory Reporting
Requirements.
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2)
What happens if my institution does not respond to one or more of the IPEDS
surveys during a collection year?
Section 487(a)(17) of the Higher Education Act of 1965, as amended, (HEA), 20 USC
1094, requires that “institutions will complete surveys conducted as part of the
Integrated Postsecondary Education Data system (IPEDS)…in a timely manner and to
the satisfaction of the Secretary.” Thus, IPEDS surveys are mandatory for any
institutions that participate in or are applicants for participation in any Federal financial
assistance program authorized by Title IV of the HEA.
Each year, following the close of the Spring collection, NCES prepares a list of all
institutions that did not respond to one or more of the IPEDS surveys. This list is
forwarded to the office of Federal Student Aid for appropriate action.
Title IV, HEA program regulations 34 CFR 668.84, 668.85, and 668.86 provide that the
Department may initiate a fine action or other administrative action, such as a
limitation, suspension, or termination of eligibility to participate in the Title IV, HEA
programs, against institutions that do not comply with the requirement to complete
and submit the surveys. The regulations permit a fine of up to $57,317 for each
violation of any provision of Title IV, or any regulation or agreement implementing
that Title. In determining the amount of a fine, the Secretary considers both the
gravity of the offense and the size of the institution (34 CFR 668.92(a)).
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3)
If my school has closed, do I need to participate?
If the school closed before July 1, 2018: you do not need to submit any data. Please
contact the Help Desk (1-877-225-2568
or ipedshelp@rti.org) with this information.
If the school closed (or is closing) between July 1, 2018 and June 30, 2019: Submit
data for this year and contact the Help Desk with the institution’s closing date.
Please note that institutions cannot be closed in IPEDS until they are listed as closed
with the Office of Federal Student Aid.
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Registration
1)
When is the registration deadline and must I register?
Keyholders are requested to confirm their registration by August 29, 2018. Following
that date, NCES will contact the CEOs of the institutions so that they can either remind
the current keyholder to register or appoint a new keyholder. We must do this in order
to ensure that the previous year’s keyholder is still at the institution and/or that the
email address we have for the previous keyholder is still active. Note that your CEO
will continue to receive reminders by mail until you are registered.
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2)
What should I do if I haven't received my registration materials, or if I lost
my password?
Registration materials are emailed to keyholders in early Au gust. Please contact the
IPEDS Help Desk as soon as possible at 1-877-225-2568
or ipedshelp@rti.org.
Back to top
3)
Do I need to register before I can enter data for my institution?
Yes. The institution keyholder must register before anyone can enter data for the
institution. A UserID and password is sent to any keyholder who was registered for the
prior collection via E-mail in early August each year. If there was no designated
keyholder, the necessary information is sent by mail to the head of your institution
(president, CEO, etc.) during the first week of August. If you are the keyholder and
https://surveys.nces.ed.gov/IPEDS/VisFaqView.aspx?mode=reg&id=1
5/23/2019
IPEDS Survey Material: View F.A.Q
Page 3 of 6
have not receive d th e registration information, contact the Help Desk at
1-877-225-2568
.
Back to top
4)
Can I register now to be the keyholder during the Fall 2018 data collection
period?
The registration site opens August 8 so that keyholders can register and confirm that
the information on file is correct. Keyholders will receive registration information via
email on August 8, when the system opens. If registration is not confirmed by August
29, CEOs of institutions will be notified and asked to follow up or appoint a new
keyholder.
Back to top
5)
What is my login ID?
The keyholder's login ID is the IPEDS 2017-18 UserID provided on the registration
certificate along with a valid password (which the keyholder created at the time of
registration). For staff other than the keyholder, the IPEDS UserID and password must
be provided by the keyholder.
Back to top
6)
My password does not work. What should I do?
Be sure that you are using the correct UserID and the password you created at the
time of registration, and that the letters are entered in the correct upper/lower case.
Keyholder UserIDs begin with 'P' and are followed by 7 digits or 6 digits and an alpha,
multikeyholder UserIDs start with 88G and end with 4 digits, and coordinator UnitIDs
are 2 digits followed by an alpha followed by 4 more digits. Make sure you enter both
values in the proper text box. Make sure you click on the "Login" button. If an error
or
message still occurs, contact the IPEDS Help Desk at 1-877-225-2568
ipedshelp@rti.org .
Back to top
7)
Can I select my own password to use? Can I change my password?
Yes! Users can create their own passwords. The password must follow a set of rules,
such as containing both upper and lower case letters, at least one numeral, at least
one character, etc. If your password is no longer secure, you can call the Help Desk (
1-877-225-2568
) to have a temporary password generated and emailed to you,
and then you must create a new password.
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8)
Should I change incorrect information on the registration screen?
Yes, all information should be updated. Please note that this can be done at any time
from August through mid-July - even if you've locked all your surveys.
Back to top
9)
Can my institution have more than one keyholder?
No, only one person can serve as the keyholder for an institution. The keyholder is
responsible for locking the data and ensuring that the data submitted for each survey
are correct. Up to 16 additional persons may have a UserID and password (in order to
enter or review data); however, only one person, the keyholder, can be responsible
for locking. Additional UserIDs and passwords can be generated by the keyholder
using the web-based system. Should you need to re-assign UserIDs to new
individuals, contact the HELP Desk -- they can generate new passwords for you.
Back to top
10)
How can I add additional users?
As a keyholder, you can add up to 16 additional users by selecting "Additional
Users/Passwords" under the "Tools" menu.
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Getting Started
4)
What is the current collection schedule?
There are three data collection periods: Fall, Winter and Spring. All IPEDS surveys are
submitted in these three periods. For specific collection dates, visit the IPEDS Report
Your Data website (h ttps://nces.ed.gov/ipeds/report-your-data).
Back to top
5)
When can I begin entering data for the survey?
During the Registration period, which begins August 8, 2018, you may enter data for
the Report Mapping, Institutional Identification, and IC-Header. The IPEDS Fall 2018
Data Collection period begins on September 5, 2018.
https://surveys.nces.ed.gov/IPEDS/VisFaqView.aspx?mode=reg&id=1
5/23/2019
IPEDS Survey Material: View F.A.Q
Page 4 of 6
Back to top
6)
How can I get help regarding the IPEDS Surveys?
There are several ways you can get help. First, you may use the online help file by
clicking on the Information link or Video link in the upper right corner of each data
collection screen. You can mouseover underlined terms on the survey screens to see
the glossary definition, and mouseover question mark icons to get Tips. The HELP
menu includes survey materials, instructions for using the data collection system,
procedures for submitting data, the Glossary, FAQs (frequently asked questions), and
information on the Classification of Instructional Programs (CIP) and the Standard
Occupational Classification (SOC) codes. Information is also available through the
IPEDS Report Your Data website: https://nces.ed.gov/ipeds/report-your-data. Finally,
you may contact the IPEDS Help Desk toll-free at 1-877-225-2568
or
ipedshelp@rti.org.
Back to top
7)
What is a keyholder? What is a coordinator?
Even though many individuals on campus may contribute to the submission of IPEDS
data, institutions have one person responsible for ensuring that all data are accurately
entered and that the surveys are locked (or submitted); this person is the keyholder.
In addition, many states or systems have IPEDS coordinators; this person’s role is to
ensure that all data have correctly been entered by each institution under their
jurisdiction. Coordinators may have access to edit data or may only be able to view it,
depending the requirements of their state or system. Coordinators from some states
and systems provide data for the institutions they coordinate. Some institutions may
have several coordinators, while others have none.
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Submitting Data
1)
Can I submit data in hard copy or in a data file rather than using the Web
application?
All data must be submitted via the web-based data collection system. The web
application does accommodate data file submission as well as the key entry of data. If
your institution does not have internet access, please contact your state coordinator or
the Help Desk at 1-877-225-2568
or ipedshelp@rti.org
Back to top
2)
Can data for multiple campuses be reported combined in one report?
Except in rare cases, data must be reported separately for each institution or branch
campus. In those rare cases, a combined report may be submitted; however
institutions MUST contact the Help Desk to make arrangements for reporting combined
data. Institutions that fail to contact the Help Desk when reporting combined data risk
appearing noncompliant (for the surveys where data are combined). Each institution
that has a separate Program Participation Agreement (PPA) with the Department of
Education MUST submit separate data. Contact the Help Desk to make arrangements
for ANY combined reporting.
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3)
Can I view and print the data forms?
Yes. While the survey screens are not interactive until the actual data collection
period, blank forms can be viewed and printed using the Survey Materials function
from the Help menu in the Data Collection System or the IPEDS Report Your Data
website.
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4)
At what point will I no longer be able to modify the data I've submitted?
Data for a particular survey will not be available for the institution to modify after the
keyholder has "locked" the survey. At that point, the data will still be available for
viewing by persons possessing valid UserIDs and passwords. If, during the data
collection period you find that incorrect data have been locked, contact the Help Desk
at 1-877-225-2568
or ipedshelp@rti.org. If additional locks have been applied to
your submission, you will need to contact the person responsible for the additional
lock. To determine if additional locks have been applied, go to the Surveys screen, and
look at Status. If this indicates, for example, (1/2 locks) then you can request that the
Help Desk "unlock" your data. However, if it indicates (2/2 locks), then you must
contact the next locking authority. Again, the Help Desk can direct you to that person.
Back to top
5)
How can I get a deadline extension?
There are no deadline extensions available for the IPEDS surveys.
https://surveys.nces.ed.gov/IPEDS/VisFaqView.aspx?mode=reg&id=1
5/23/2019
IPEDS Survey Material: View F.A.Q
Page 5 of 6
Back to top
Now that I'm done
1)
Can I print my data after it is locked?
Yes. Data may be printed from the Data Collection System using the Print data/Get
PDF option on the Surveys page. Data from PRIOR years can be accessed via Use the
Data using the Look up an institution -> Reported data option. You can also access
data tools through the 'Tools' menu in the data collection.
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2)
What can be done if survey forms or other items do not print out correctly?
Depending on the internet browser you are using, certain forms and other items may
not print optimally from our site. If you have trouble printing, you may want to try
another type of browser, or print the "Reported Data" from the Look up and Institution
tool on the Use the Data page instead (see the above FAQ for more detailed
information).
Back to top
3)
What happens to all the data I provide to IPEDS?
Once data are locked by the keyholder (and coordinators, if applicable), the Help Desk
reviews the submission and “migrates” the data to the data tools. The data are then
available for immediate use. Files are imputed for nonresponse (institutional
nonresponse and item/section nonresponse), data tables are generated, and
publications are produced for review and release. College Navigator website is updated
with the most current data available. Your IPEDS data are also used to generate the
lists on the College Affordability and Transparency Center.
Back to top
4)
How can I get the results of this and other IPEDS surveys?
During the collection period, once a keyholder or coordinator has put the FINAL lock
on their survey data, the data and caveats will be reviewed by NCES and then
migrated to the tools on the Use the Data page. Once the data are migrated, the
institution and/or coordinator can access the data at the "Collection" level through the
Data Collection system (Tools menu). Users will have access to all data that have been
locked. There are three other release stages of IPEDS data: Preliminary data are
unimputed, and are publicly available along with a First Look publication; Provisional
data are imputed, and are publicly available along with a reissued First Look; the Final
data include data revisions made by keyholders in the subsequent collection year.
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5)
Can I submit data for a survey I missed last year?
Yes. During the next data collection cycle. For example, if you did not provide
Completions data during the Fall 2017 collection period, you may access the Prior Year
Data Revision System during the Fall 2018 collection to submit or revise prior year
data. See the 2018-19 Data Collection Schedule in the IPEDS Report Your Data
website for details.
Back to top
6)
How do I use the tools on IPEDS Use the Data page?
Contact the IPE DS Data Tools Help Desk for help with the Use the Data tools -1-866-558-0658
or ipedstools@rti.org.
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7)
What is the Prior Year Revision System?
This is a separate system that runs parallel to the current year’s data collection
system. Institutions may enter the system using the same UserID and password (as
the current year’s system) in order to provide missing data OR to correct errors in the
prior submission. Data must be fully edited and locked in order for NCES to accept any
corrections or updates in the Prior Year Revision System. These data will be moved to
College Navigator on a rolling basis. See the 2018-19 Data Collection Schedule for
details.
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8)
What is imputation?
Missing data are imputed so that representative tabulations can be made at the
national, state, and sector level. Imputation is a method of “filling in the blanks” for
institutions that do not submit data to IPEDS. In some cases, data for an entire survey
are imputed; in other cases, partial imputation is performed when sections or single
data items are not completed. Several methods of imputation are applied to the IPEDS
data, including carry forward, nearest neighbor, group median, and ratio adjustment.
These methods are fully explained in the IPEDS Methodology Reports, which can be
https://surveys.nces.ed.gov/IPEDS/VisFaqView.aspx?mode=reg&id=1
5/23/2019
IPEDS Survey Material: View F.A.Q
Page 6 of 6
accessed through the publications link on the IPEDS home page:
http://nces.ed.gov/ipeds.
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Other
1)
My institution has students and/or staff for which gender is unknown. Since
there is no place to report "gender unknown" on the IPEDS data collection
screens, how should we report these individuals?
These individuals are still to be reported to IPEDS, even though their gender is
unknown. It is up to the institution to decide how best to handle reporting individuals
whose gender is unknown. However, common methods used are: allocate the
individuals with gender unknown based on the known distribution of men and women
at the institution for either students or staff; use the individual's name to assign
gender; assign gender randomly.
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2)
Is the Academic Library Survey (ALS) part of IPEDS?
The Academic Libraries survey component of IPEDS replaced the Academic Libraries
Survey. For more information, please consult the Academic Libraries Information
Center, or contact the IPEDS Help Desk at 1-877-225-2568
or ipedshelp@rti.org.
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5/23/2019
| File Type | application/pdf |
| File Title | Microsoft Word - IPEDS 2019-20 through 2021-22 Glossary General FAQ - tl |
| Author | Tara.Lawley |
| File Modified | 2019-11-27 |
| File Created | 2019-11-27 |