GLOSSARY OF DEFINITIONS

# | A | B | C | D | E | F | G | H | I | L | M | N | O | P | Q | R | S | T | U | V | W
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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.
12-month period
A 12-month period defined by an institution for reporting a full year of activity (usually either July 1 through June 30 or September 1 through August 31). This time period should be consistent across all IPEDS data collections and from year-to-year.

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A
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. Under FASB standards this includes actual or allocated costs for operation and maintenance of plant, interest, and depreciation. Under GASB standards this does not include operation and maintenance of plant or interest but may include depreciation expense.
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.
Adjunct faculty
Non-tenure track faculty serving in a temporary or auxiliary capacity to teach specific courses on a course-by-course basis. Includes both faculty 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 faculty (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.
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 degree, nor are they part of any academic, occupational, or vocational program at the postsecondary level.
American Indian or Alaska Native
A person having origins in any of the original peoples of North America and who maintains cultural identification through tribal affiliation or community recognition. See also Race/Ethnicity.
Asian/Pacific Islander
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. See also Race/Ethnicity.
Associate's degree
An award that normally requires at least 2 but less than 4 years of full-time equivalent college work. See also Degree.
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 formal award. NOTE: Since this activity is not credit bearing, it is not counted in the Enrollment survey when reporting Instructional Activity. The students are not counted as part the fall counts if they are exclusively auditing their classes.
Auxiliary enterprises
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.

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B
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. See also Degree.
Black, non-Hispanic
A person having origins in any of the black racial groups of Africa (except those of Hispanic origin). See also Race/Ethnicity.
Board charges
Charges assessed students for an academic year for meals.

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C
Calendar system
The method by which an institution structures most of its courses for the academic year.
Certificate
A formal award certifying the satisfactory completion of a postsecondary education program.
CEU
One CEU (Continuing Education Unit) is normally defined as 10 contact hours of participation in an organized continuing education experience under responsible sponsorship, capable direction, and qualified instruction.
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.
Clock hour
A unit of measure that represents an hour of scheduled instruction given to students. Also referred to as contact hour.
CMS Health Insurance Contributions
Beginning in FY2002, public universities were required to contribute a portion of employee health insurance costs to the State's Health Insurance Reserve Fund.
Cohort
A specific group of students established for tracking purposes.
Community College Enrollment
Community college enrollments are divided into the following three categories:
    . Continuing Education - Students enrolled in General Studies (NCHEMS PCS code 1.5) and Vocational Skills (NCHEMS PCS code 1.6) programs and students enrolled on a course only basis.
    . Pre-Collegiate - Students enrolled in Adult Basic Education (NCHEMS PCS code 1.7), Adult Secondary Education (NCHEMS PCS code 1.8), and English as a Second Language (NCHEMS PCS code 1.9) programs,
    . Undergraduate - Students enrolled in Baccalaureate-Transfer (NCHEMS PCS code 1.1), Occupational/Technical (NCHEMS PCS code 1.2), and General Associate (NCHEMS PCS code 1.0) programs, but excluding students enrolled on a course basis.
Completer
A student who receives a degree, diploma, certificate, or other formal award. 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. See Normal Time.
Contact hour
A unit of measure that represents an hour of scheduled instruction given to students. Also referred to as clock hour.
Contact hour activity
The provision of coursework to students which can be measured in terms of contact or clock hours.
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.
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).
COOL - College Opportunities Online
A website operated by the U.S. Department of Education that provides information on student expenses, financial aid, admissions, enrollment, retention/graduation rates, and awards/degrees. The information available on COOL is particularly useful for potential college students and their parents, and the web site allows users to compare several institutions at one time. Data for the COOL website are required to be submitted annually by all colleges and universities that participate in federal aid programs.
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 degree, diploma, certificate, or other formal award.
Credit course
A course that, if successfully completed, can be applied toward the number of courses required for achieving a degree, diploma, certificate, or other formal award.
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 formal award.
Credit hour activity
The provision of coursework to students which can be measured in terms of credit hours.

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D
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. The list of Degrees is:

Degree/Certificate Seeking Students
Students enrolled in courses for credit who are recognized by the institution as seeking a degree or formal award. At the undergraduate level, this is intended to include students enrolled in vocational or occupational programs.
Diploma
A formal document certifying the successful completion of a prescribed program of studies.
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. See also Degree.

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E
Endowment 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.
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.
Enrollment (EF)
One of the nine components of IPEDS. This component collects data annually on the number of full- and part-time students enrolled (on a census date in the fall) in Title IV postsecondary institutions in the United States and its outlying areas, by level (undergraduate, graduate, first-professional), and by race/ethnicity and gender of student. Institutions report on students enrolled in courses creditable toward a degree or other formal award; students enrolled in courses that are part of a vocational or occupational program, including those enrolled in off-campus centers; and high school students taking regular college courses for credit. Racial/ethnic data have been collected annually since 1990 (biennially in even-numbered years prior to then) for the Office for Civil Rights as part of their compliance reporting requirements. Also in the fall of even-numbered years, 4-year institutions are required to provide enrollment data by level, race/ethnicity, and gender for nine selected fields of study-Education, Engineering, Law, Biological Sciences/Life Sciences, Mathematics, Physical Sciences, Dentistry, Medicine, and Business Management and Administrative Services. Age distributions are collected in odd-numbered years by student level. Data on state of residence of first-time students and the number that graduated in the past 12 months are collected in even-numbered years. Prior to 2000, additional questions were asked on students enrolled in branch campuses in foreign countries, those enrolled exclusively in remedial courses, and those enrolled exclusively at extension divisions; however these items are not included in the web-based system. An item that asks for the total number of undergraduates in the entering class (including first-time, transfers-in, part-time students, and non-degree students) was added in 2001. Most recently, NCES began requesting information on retention rates of students from one fall to the next. This component was formerly referred to as Fall Enrollment.
Entering students (undergraduate)
Students coming into the institution for the first time (in the fall term) at the undergraduate level. Includes:
    . students who initially attended the prior summer term and returned again in the fall;
    . all first-time, first-year undergraduate-level students;
    . students transferring into the institution at any undergraduate level for the first time;
    . both full-time and part-time students; and
    . all degree and certificate-seeking as well as non-degree/certificate seeking students.
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.
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.

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F
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.
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 certificate-seeking undergraduate students during the fall term of a given year.
Fall Staff (S)
One of the nine components of IPEDS. This component is required biennially in odd-numbered years from all institutions with 15 or more full-time employees. Fall Staff collects data on the numbers of full- and part-time employees as of November 1 of the reporting year. Specific data elements include: number of 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, the survey 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.
Fall term
The part of the academic year that begins between late August and November 1.
Federal government grants and contracts (revenues)
Revenues from federal governmental agencies that are for training programs , research, or public service activities for which expenditures are reimbursable under the terms of a government grant or contract. Includes Pell Grants for GASB institutions only.
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, including the Veteran's Administration, Department of Labor, and other federal agencies. (Used for reporting on the Student Financial Aid component)
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.
Finance (F)
One of the nine components of IPEDS. The annual finance component collects data that describe the financial condition of postsecondary education in the nation. 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 current fund revenues by source (e.g., tuition and fees, government, private gifts); current fund expenditures by function (e.g., instruction, research, plant maintenance and operation); physical plant assets and indebtedness; and endowment investments. Various versions of the form are available depending on the accounting standards followed by the institution (FASB or GASB).
Financial aid
Grants, loans, assistantships, scholarships, fellowships, tuition waivers, tuition discounts, veteran's benefits, employer aid (tuition reimbursement) and other monies (other than from relatives/friends) provided to students to meet expenses. This includes Title IV subsidized and unsubsidized loans made directly to students.
First-professional certificate (post-degree)
An award that requires completion of an organized program of study designed for persons who have completed the first-professional degree. Examples could be refresher courses or additional units of study in a specialty or subspecialty. See also Degree.
First-professional degree
An award that requires completion of a program that meets 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 itselfFirst-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.).
See also Degree.
First-professional student
A student enrolled in any of the following degree programs :
    . 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.)
First-time student (undergraduate)
A student attending any institution for the first time at the undergraduate level. Includes students enrolled in academic or occupational programs. 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 earned before graduation from high school). Institutions that do not have a standard fall term should consider all students entering the institution between August 1 and October 31 as first-time students, provided they have no previous postsecondary experience.
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 contact hours.
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.
Fourth Year and Beyond
An undergraduate student who has completed the equivalent of three years of full-time undergraduate work: For example, at least 90 semester credit in a 120-credit degree program.
Freshman
A first-year undergraduate student.
Full-time instructional faculty
Those members of the instruction/research staff who are employed full time and whose major regular assignment is instruction, including those with released time for research. Also, includes full-time faculty for whom it is not possible to differentiate between teaching, research and public service because each of these functions is an integral component of his/her regular assignment.
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 full or 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 contact 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.
  • First-professional: As defined by the institution.
  • Full-year cohort
    The group of students entering at any time during the 12-month period September 1 through August 31 that is established for tracking and reporting Graduation Rate (GRS) data for institutions that primarily offer occupational programs of varying lengths. Students must be full time and first time to be considered in the cohort.

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    G
    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.
    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.
    Graduate assistants
    Graduate-level students employed on a part-time basis for the primary purpose of assisting in classroom or laboratory instruction or in the conduct of research. Graduate students having titles such as graduate assistant, teaching assistant, teaching associate, teaching fellow, or research assistant typically hold these positions.
    Graduate Student
    A student who holds a bachelor's or first-professional degree, or equivalent, and is taking courses at the post-baccalaureate 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. This rate is calculated as the total number of completers within 150% of normal time divided by the revised cohort minus any allowable exclusions.
    Graduation Rates (GRS)
    One of the nine components of IPEDS. This annual survey 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 full-time, first-time, degree- or 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; and the number of students receiving athletically-related student aid in the cohort and number of these completing within 150 percent of normal time to completion. Schools with athletic aid must also provide the total number of students receiving aid in the prior year, by race/ethnicity and gender within sport. The GRS 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 state government
    These are state monies awarded to the institution under student financial aid programs, including the state portion of State Student Incentive Grants (SSIG).

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    H
    Hispanic
    A person of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish culture or origin, regardless of race. See also Race/Ethnicity.
    Hospital services
    Revenue & 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, and depreciation related to hospital capital assets. FASB institutions also charge or allocate interest expense to hospitals.

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    I
    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.
    Independent operations (expenses)
    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, and depreciation related to the independent operations. FASB institutions also charge or allocate interest expense to 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.
    Indirect Cost Recovery
    Revenues derived from indirect cost reimbursements.
    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 Characteristics (IC)
    One of the nine components of IPEDS. The annual Institutional Characteristics (IC) 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 its outlying 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 database, but also all other IPEDS databases. 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 IPEDS COOL.
    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 (funded) (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 (unfunded) (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 costs associated with student services and operation and maintenance of plant will also be applied to this function. FASB institutions include actual or allocated costs for operation and maintenance of plant, interest and depreciation. GASB institutions do not include operation and maintenance of plant or interest, but may, as an option, distribute depreciation expense.
    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). FASB institutions include actual or allocated costs for operation and maintenance of plant, interest, and depreciation. GASB institutions do not include operation and maintenance of plant or interest, but may, as an option, distribute depreciation expense.
    Instruction combined with research and/or public service
    A primary function or occupational activity category used to classify persons for whom it is not possible to differentiate between teaching, research and public service because each of these functions is an integral component of his/her regular assignment. These employees may hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer or the equivalent. This category includes all officers holding titles such as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads, or equivalent) if their principal activity is instruction combined with research and/or public service.
    Instructional activity
    The provision of coursework to students.
    Instructional faculty (full time)
    See Full-time instructional faculty.
    Integrated Postsecondary Education Data System (IPEDS)
    The Integrated Postsecondary Education Data System (IPEDS) conducted by the NCES. IPEDS 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 are required to report data using a web-based data collection system. IPEDS currently consists of the following components: Institutional Characteristics (IC); Completions (C); Employees by Assigned Position (EAP); Fall Staff (S); Salaries (SA); Enrollment (EF); Graduation Rates (GRS); Finance (F); and Student Financial Aid (SFA).
    IPEDS College Opportunities On-Line (IPEDS COOL)
    A web tool accessed through http://nces.ed.gov/ipeds/cool that provides selected IPEDS data for nearly 7,000 colleges, universities, and other postsecondary schools in the United States and the outlying areas. IPEDS College Opportunities On-Line (IPEDS COOL) helps parents and students identify potential postsecondary institutions based on a variety of criteria, helps them understand the differences between these institutions, and provides information on how much it costs to attend each.
    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.

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    L
    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 contact 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 4-month sessions.
    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.
    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.).
    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.
    Local grants
    Local monies awarded to the institution under local government student aid programs.
    Local grants (revenues)
    A sum of money or property bestowed on a postsecondary institution by a local government. 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.
    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.

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    M
    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. See also Degree.

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    N
    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.
    New hires
    Persons who were hired for full-time permanent employment for the first time, or after a break in service, between July 1st and October 31st of the survey year. These do not include persons who have returned from sabbatical leave or full-time faculty with less than 9-month contracts/teaching periods.
    Non-degree-seeking student
    A student enrolled in courses for credit who is not recognized by the institution as seeking a degree or formal award.
    Non-professional staff
    Employees of an institution whose primary function or occupational activity is classified as one of the following: technical and paraprofessional; clerical and secretarial; skilled crafts; or service/maintenance.
    Noncredit course
    A course or activity having no credit applicable toward a degree, diploma, certificate, or other formal award.
    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.

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    O
    Off-campus facility
    A teaching facility located some distance away from the educational institution which operates it.
    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 halls 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.
    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 (expenses)
    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). Institutions may, as an option, distribute depreciation expense to this function. FASB institutions do not use this function. Instead these expenses are charged to or allocated to other functions.
    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 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-seeking subcohort
    A cohort of students who were seeking a degree or certificate other than bachelor's degree upon entry.
    Other federal grants
    Federal monies awarded to the institution under federal government student aid programs, such as Supplemental Educational Opportunity Grants (SEOG), DHHS training grants (aid portion only), State Student Incentive Grants (SSIG), 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 & 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 & allowances or scholarships and fellowships expenses.
    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.
    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).
    Out-of-state student
    A student who is not a legal resident of the state in which he/she attends school.

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    P
    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 11 semester credits or less, or 11 quarter credits or less, or less than 24 contact hours a week each term.
    Graduate: A student enrolled for either 8 semester credits or less, or 8 quarter credits or less.
    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.
    Post-Baccalaureate Certificate
    An award that requires completion of an organized program of study equivalent to 18 semester credit hours 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.See also Degree.
    Post-Baccalaureate Student
    A student with a bachelor's degree who is enrolled in graduate-level or first-professional courses.
    Post-Master's Certficiate
    An award that requires completion of an organized program of study equivalent to 24 semester credit hours beyond the master's degree, but does not meet the requirements of academic degrees at the doctor's level.See also Degree.
    Postsecondary award, certificate, or diploma (at least 1 but less than 2 academic years)
    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 contact or clock hours, by a student enrolled full time.
    Postsecondary award, certificate, or diploma (at least 2 but less than 4 academic years)
    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 contact or clock hours, by a student enrolled full time.
    Postsecondary award, certificate, or diploma (less than 1 academic year)
    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 contact or clock hours, by a student enrolled full time.
    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 education is the provision of a formal instructional program whose curriculum is designed primarily for students 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.
    Predominant calendar system
    The method by which an institution structures most of its courses for the academic year.
    Primarily instruction
    A primary function or occupational activity category used to classify persons whose specific assignments customarily are made for the purpose of conducting instruction or teaching and who hold academic titles of professor, associate professor, assistant professor, instructor, lecturer or the equivalent. Includes deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads, or equivalent) if their principal activity is instruction.
    Primarily public service
    A primary function or occupational activity 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 and who may hold academic titles of professor, associate professor, assistant professor. Includes deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads, or equivalent) if their principal activity is public service.
    Primarily research
    A primary function or occupational activity category used to classify persons whose specific assignments customarily are made for the purpose of conducting research and who hold academic titles of professor, associate professor, assistant professor, or titles such as research associate or postdoctoral fellow. Includes deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads, or equivalent) if their principal activity is research.
    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).
    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 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 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
    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.
    Professional staff
    Employees of an institution whose primary function or occupational activity is classified as one of the following: faculty; executive, administrative, managerial or other professional.
    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 formal award
    Any formally organized program with stated educational objectives and well-defined completion requirements that does not lead to a formal award.
    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 contact hours to obtain a degree, diploma, certificate, of formal award.
    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 formal award. 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 year
    Programs requiring less than 2 years of full-time equivalent college level work (4 semesters or 6 quarters) or less than 1,800 contact hours to obtain a degree, diploma, certificate, or quarter in the summer.
    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.
    Public service (expense)
    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). FASB institutions include actual or allocated costs for operation and maintenance of plant, interest, and depreciation. GASB institutions do not include operation and maintenance of plant or interest, but may, as an option, distribute depreciation expense.

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    Q
    Quarter (calendar system)
    A calendar system in which the academic year consists of 3 sessions called quarters of about 12 weeks each. The range may be from 10 to 15 weeks. There may be an additional quarter in the summer.

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    R
    Race/Ethnicity
    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 non-citizens are:

    Race/ethnicity unknown
    The category used to report students or employees whose race/ethnicity is not known. and institutions are unable to place them in one of the specified racial/ethnic categories.
    RAMP - IBHE Resource Allocation and Management Program
    The Illinois Board of Higher Education's annual Resource Allocation and Management Program (RAMP) provides data used in the planning and budgeting processes for Illinois public universities and community colleges.
    Remedial courses
    Instructional courses 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 (expense)
    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.) FASB institutions include actual or allocated costs for operation & maintenance of plant, interest, and depreciation. GASB institutions do not include operation & maintenance of plant or interest but may, as an option, distribute depreciation expense.
    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).
    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.
    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.
    Room charges
    The charges for an academic year for rooming accommodations for a typical student sharing a room with one other student.

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    S
    Salaries (SA)
    One of the nine components of IPEDS. The Salaries component 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 are collected annually (since 1990); however data are not available for 8080. Prior to the 8081 collection, data were requested by tenure status. As of 8084, 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)
    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.).
    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.
    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.
    Scholarships
    Grants-in-aid, trainee stipends, tuition and 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 because of 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."
    Second-Year Student
    A student who has completed the equivalent of one year of full-time undergraduate work. For example, at least 30 semester credits but less than 60 semester credits in a 120-hour degree program.
    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 institutions.
    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.
    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.
    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.
    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 Appropriated Funds
    Direct operations and grants appropriations made by the General Assembly and signed by the Governor.
    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. These amounts can be treated as an allowance, an agency transaction, or as a student aid expenses in the institution's general purpose financial statements 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 state grant revenues when received.
    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.
    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 disclose completion or graduation rates of certificate- or degree-seeking, full-time students entering an institution 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 annually submit a report to the Secretary. 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.
    Student services (expenses)
    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.) FASB institutions include actual or allocated costs for operation and maintenance of plant, interest, and depreciation. GASB institutions do not include operation and maintenance of plant or interest but may, as an option, distribute depreciation expense.
    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.
    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.
    Supplementary Educational Opportunity Grants (SEOG)
    (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.

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    T
    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-job-training, 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.
    Tenure
    Status of a personnel position with respect to permanence of the position.
    Tenure track
    Personnel positions that lead to consideration for tenure.
    Third-Year Student
    A student who has completed the equivalent of 2 years of full-time undergraduate work. For example, a student who has completed at least 60 semester credits but less than 90 semester credits in a 120-credits program.
    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-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). The student may transfer with or without credit.
    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 revised cohort minus allowable exclusions.
    Transfer-out student
    A student that leaves the reporting institution and enrolls at another institution. NOTE: For the Graduation Rates component, transfer must occur within 150% of normal time to completion of the student's program.
    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 first-professional 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. NOTE: These students are counted as completers in the Graduation Rates component of IPEDS.
    Trimester (calendar system)
    An academic year consisting of 3 terms of about 15 weeks each.
    Tuition
    The amount of money charged to students for instructional services. Tuition may be charged per term, per course, or per credit.
    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.

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    U
    Unclassified student
    A student taking courses creditable toward a degree or other formal award 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.
    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.
    University Income Funds
    This fund is used to account for tuition revenues at Illinois Public Universities.
    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.

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    V
    Veterans Administration (VA) Education Benefits
    Those benefits that are paid for student assistance at approved postsecondary education institutions for three types of beneficiaries: Surviving spouses and children, discharged veterans, and active military personnel in special programs.

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    W
    White, non-Hispanic
    A person having origins in any of the original peoples of Europe, North Africa, or the Middle East (except those of Hispanic origin). See also Race/Ethnicity.

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