Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

A national ranking of 508 colleges and universities, based on the size of their endowment funds and life-income-fund assets, is presented. Over 80% of endowment wealth is held by 124 institutions; 31 institutions have over $1 billion in endowment assets. Returns averaged 18% in the last fiscal year; there was little change in investment patterns.…

A national survey of colleges and universities found that investment returns on endowment funds continued to be healthy and were slightly higher than the previous year. Market value of endowment assets and life income fund assets for 435 institutions in 1993 are detailed in tables, with some narrative analysis. (MSE)

A national survey shows that, although colleges and universities averaged a return of 2.9% on endowment investments in fiscal 1994, some earned substantially more and some suffered considerable losses. Data on the market value of 446 endowments on June 30, 1993, and June 30, 1994, are presented and ranked. (MSE)

Results of a national survey of college and university fiscal 1995 endowment investments found the average nominal performance (15.5%) far surpassing the previous year's return (2.9%) and higher even than double-digit returns in fiscal 1993 and 1994. Overall investment pool allocations are charted, and 460 institutions are ranked by endowment…

A survey conducted by the Higher Education Panel sought trends in various items of information about the financial condition of colleges and universities. A stratified sample of 760 insitutions was used, excluding major research universities. Information was requested on basic finance data, dormitory occupancy rates, occurrence of institutional…

Conditions affecting the financial status of colleges and universities during 1980-1984 were investigated, with a focus on self-help in the form of management practices and strategies. Questionnaires were completed by approximately 370 institutions belonging to the Higher Education Panel. The data were weighted to represent the national population…

Consisting primarily of tables, this report provides financial data on Oakton Community College in Illinois for the fiscal year ending on June 30, 1996. This comprehensive annual financial report consists of an introductory section, financial section, statistical section, and special reports section. The introductory section includes a transmittal…

Key issues in higher education management and finance in China until the end of the century are examined, along with the effect of recent education reform. Attention is directed to: the government's plan for long-term expansion of higher education posed as three alternative targets for enrollment growth; estimated demand for and supply of…

A supplement to a project begun to devise methods of handling budgeting in a more systematic way in the Princeton setting, this final report examines budgeting procedures that have been revised, discusses new procedures that have been implemented, and explains procedures now in use at Princeton. Chapter I provides an overview of the Priorities…