| This study compared the expenses and revenue of all post-secondary institutions by level and control using IPEDS data from 1993, 2000, and 2004. Different patterns of growth, expenses, and revenue were found among the groups of for-profit, not-for-profit, and public institutions. Different patterns were also observed by level of institution including less-than-2-year, 2-year, and 4-year and above. The for-profit institutions had the lowest expenses per FTE, instructional expenses per FTE, percent of expenses spent on instruction, revenue per FTE, and the smallest difference between Pell revenue and instructional expense at each level of institutions. For-profits had the highest Pell per FTE, percent of revenue from Pell, and the largest percentage of institutions where Pell revenue exceeded instructional expenses. |
