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Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project at American Institutes for Research www.deltacostproject.org

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Page 1: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

Delta Cost Project Database 1987ndash2015 Data File Documentation

May 2017

Steve Hurlburt Audrey Peek Jie Sun

Delta Cost Project at American Institutes for Research wwwdeltacostprojectorg

Overview

The Delta Cost Project Database was created to make data from the Integrated Postsecondary EducationData System (IPEDS) more readily usable for longitudinal analyses Currently spanning the period from1987 through 201513 it has a total of 158161 observations and 672 variables derived13 from theinstitutional13 characteristics finance enrollment completions graduation rates student financial aidand human resources IPEDS13 survey components1

The Delta13 Cost Project Database was originally created in 2007 by the Delta Cost Project anindependent nonprofit organization13 In 2012 the data analysis and communications portion of the13 Delta Cost Projectrsquos work was moved to American Institutes for Research (AIR) while the maintenanceand hosting of the database13 was taken over by the National Center for Education Statistics (NCES)13 NCESconcluded its13 maintenance and13 hosting of the database in 201 with the13 release13 of the13 1987ndash201213 version of the database Thereafter the Delta Cost13 Project13 at13 AIR resumed maintenance and hostingbeginning with13 the 1987ndash201313 version of the13 database which was released in November 2015 Thisupdate which13 adds data for fiscal years (FYs) 201 and 2015 was completed thanks to the13 NationalCenter for Science and13 Engineering Statistics within13 the National Science Foundation For detailedhistory of the development of the database under the Delta Cost Project (through the release of13 the1987ndash200913 database)13 please refer to httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDCP_History_Documentationpdf

The database is posted13 online in13 two13 parts for easier downloading the first part contains the file for the1987ndash9913 academic years and the second for13 the 2000ndash15 academic years13 These files are intended to bemerged together to13 create the full 1987ndash2015 database

Design

The Delta Cost Project Database was created to make IPEDS data more readily usable for longitudinalanalyses The13 database13 contains13 one observation13 per institution13 for each13 year of data that are available13 it includes all institutions (excluding less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions) that13 reported institutionalcharacteristics data to13 IPEDS in the fall of13 each academic year13 Some13 of the13 data13 have been13 adjusted toharmonize changes in13 financial reporting standards that13 occurred over time by employing industry-shy‐accepted manipulations of the13 data Where possible missing data were replaced through imputationThe database further13 improves the capacity for13 longitudinal13 analyses by creating consistent institutional13 groupings and matched sets to account for changes to the13 IPEDS universe13 of institutions over the13 time13 period13 In addition variables to13 adjust the financial information13 to13 constant dollars have been13 included13

1 The database also includes three inflation indices the Consumer Price Index for13 All Urban Consumers (CPI-shy‐U)from the Bureau of13 Labor13 Statistics (httpswwwblsgovcpi) the Higher13 Education Price Index (HEPI) initiallydeveloped13 by Ken13 Halstead13 and13 now maintained13 by Commonfund13 (httpwwwcommonfundorgCommonfundInstituteHEPIPagesdefaultaspx) and the Higher13 Education Cost Adjustor (HECA) developed bythe State Higher13 Education Executive Officers (SHEEO)13 organization httpwwwsheeoorgSHEF_Data_Collection_Process)

1

for13 the Consumer13 Price Index for13 All Urban Consumers (CPI-shy‐U) the Higher Education Price Index (HEPI)and the13 Higher Education Cost Adjustment (HECA)13

Institutional Groupings

NCES allows certain institutions (ldquoparent institutionsrdquo) to report13 data for13 branch campuses or13 other13 affiliated institutions (ldquochild institutionsrdquo) for various IPEDS surveys Parent institutions may have one ormore child institutions and these parent-shy‐child relationships may differ over time andor by surveyParticipation in combined reporting often depends13 on the type of surveymdashchild institutions may reporttheir13 own data on some surveys (eg enrollment or completions) while parent institutions may report13 their13 combined data on other13 surveys (eg finance) These reporting13 relationships also can changewhen affiliated institutions are opened or closed and as a result parent-shy‐child reporting structures13 maychange over time andor cease to exist

Institutions that reported data together because of a parent-shy‐child13 reporting relationship13 on any of the13 IPEDS surveys for13 any year13 between 1987 and 2015 have been13 grouped13 together for all years in13 order to13 maintain the consistency of the data for the entire time period13 This means that all13 of the data for theseparent-shy‐child institutions13 have been13 combined13 to13 make one observation13 per year for the related set ofinstitutions13 The exact number of groupings in the database fluctuates from year13 to year For the 2015academic year there13 are13 460 unique institutional13 groupings in the13 data set13 of which 184 are13 public 123are13 private13 nonprofit and 153 are13 private13 for-shy‐profit2 For a complete13 list of grouped institutions in the13 Delta Cost Project Database please refer to[httpwwwdeltacostprojectorgsitesdefaultfilesdatabasefy2015_parent-shy‐child-shy‐master-shy‐listxls]

Longitudinal Institution Panels

To allow for trend analyses that are13 not affected by institutions entering13 or leaving the data set thedatabase includes variables to identify panels of institutions that report data consistently over specifiedtime periods13 These institutional panels are13 referred to as ldquomatched setsrdquo13 To13 be included13 in13 the matched13 set an institution must have data on three measuresmdashfall full-shy‐time equivalent13 (FTE) student enrollmentinstructional13 expenditures and student completionsmdashfor13 every year13 in the panel13 time period13 There arethree different13 matched sets that cover different time periods 1987ndash2015 2005ndash15 and 2010ndash1513

Any institution13 that meets the matched-shy‐set criteria is13 included in the matched-shy‐set variables13 Howeverinstitutions in the seven major Carnegiesector classifications representing US public and privatenonprofit 4-shy‐year and 2-shy‐year institutions classified as Associatersquos Baccalaureate Masterrsquos and Researchinstitutions (according to the Carnegie 201 Classifications) have received13 additional review Institutions inthe seven major13 Carnegiesector13 classifications that13 have extreme13 outlier data13 or have changed13 sectors orCarnegie Classification during the matched-shy‐set time periods are removed from the pertinent13 matched set

2 Counts of institutions were based on institutional control in13 fiscal year (FY) 2015 In13 2013 there were 497 uniquegroupings In 2015 of13 the 123 private nonprofit institutional groupings four were previously reported as privatefor-shy‐profit of the 153 private for-shy‐profit institutional groupings three were previously reported13 as private nonprofit

2

13 13 13 13 13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 -shy‐ 13 13 13

13

The table below shows the institution13 counts for the three matched-shy‐set panels13 for institutions13 in theseven major Carnegiesector classifications

Carnegie Classification 2010 by Sector

2010 15 6 Year Matched Set

(matched_n_10_15_6)

2005 15 11 Year Matched Set

(matched_n_05_15_11)

1987 2015 29 Year Matched Set

(matched_n_87_15_29)

Public research 159 159 158Public masters 232 231 228Public bachelors 80 79 73Public associates 821 811 690Private13 nonprofit research 100 100 97Private13 nonprofit masters 337 332 321Private13 nonprofit bachelors 463 454 427

Matched-shy‐set indicators13 are available for all types of13 institutions including for-shy‐profit institutionsHowever data users should13 evaluate the suitability of the matched set for alternate13 organizationalgroupings not shown13 in13 the table above13 For example only small proportion of 4-shy‐year for-shy‐profitinstitutions meet the criteria for inclusion in the 29-shy‐year matched set In addition some institutionshave changed sectors which can result13 in an inconsistent number of institutions within the panel timeperiods when organized by alternate13 classifications For-shy‐profit institutions in parent-shy‐child groups13 that13 are13 matched-shy‐set eligible may still show uneven data over time as13 a result of rapid change (eg openingsand closings of child institutions) in this sector13

Data Harmonization

The Delta13 Cost Project harmonized the IPEDS finance data to13 provide comparable revenue and13 expenditure13 data13 over time13 and across different financial reporting13 standards to the extent possible13 These adjustments ensure reasonable consistency in the patterns over time and allow broadcomparisons13 between public13 and private institutions13 In13 the standard IPEDS data many of the financevariables are not consistent over time because of changes13 introduced in the conversion of the CommonForm reporting format to separate13 Governmental Accounting Standards Board (GASB) and FinancialAccounting Standards Board13 (FASB) reporting formats13 The Delta Cost Project Database13 includes13 originaldata reported13 to IPEDS as well13 as adjusted data used13 by the Delta Cost Project in its trend analyses Thelarge amount of information13 collected13 from IPEDS surveys13 precludes incorporating all IPEDS variablesinto the Delta Cost Project Database priority was given to those variables expected to hold13 widespreadinterest among data users and for which multiple13 years of data were available Documentationdescribing how the adjusted13 finance variables were constructed is available in the IPEDSDelta13 CostProject Database13 mapping file13 which can be found on the Delta Cost13 Project13 website at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseIPEDS_DCP_Database_Mapping_File_87

_15]

The most notable revenue adjustments were to net13 tuition federal grants and contracts and auxiliaryenterprise13 revenues13 These adjustments were made to account for the inconsistencies13 caused by13 reporting

3

revenue amounts net13 of13 ldquoapplied discounts and allowancesrdquo under13 FASB and later GASB reportingstandards13 Over the entire 1987ndash2015 period the net tuition13 amounts in the Delta Cost Project Databasewere standardized to reflect gross tuition revenue13 net of only13 institutional grant aid13 Federal grantrevenues were adjusted to exclude13 Pell Grants (where applicable) as these are captured in the13 net tuitionrevenue amounts13 Sales and service13 of auxiliary enterprise revenues are provided in gross amounts only13

For expenses adjustments to the13 functional expenditure13 categories account for changes in13 the reportingof operations and13 maintenance13 (OampM) and interest across different reporting standards13 Under theprevious Common13 Form and13 GASB13 reporting formats OampM and13 interest were separate expenditurecategories under the current FASB and New Aligned Form reporting formats these amounts areembedded into the other13 functional expenditure categories13 The main expense13 variables in the databasewere calculated to maintain consistency over time by subtracting OampM and13 interest from the functionalexpenditure13 categories and then summing those13 OampM and interest amounts separately to createvariables representing13 total amounts

In addition to adjusting the data to improve comparability across accounting standards the13 databaseincludes numerous derived13 variables that were developed to translate accounting information13 into13 moreuseful concepts for13 institutions and policy audiences13 For example revenue variables were created todistinguish13 the amount13 of13 money coming from students public sources and private sources13 Organizingfunding streams into these categories allows for13 differentiation13 between13 revenues that13 are generallyused13 at the13 institutionrsquos discretion or restricted for certain purposes13 (such as13 sponsored research orhospitals and13 independent operations)13 Additional derived13 variables were created13 to13 put revenues in thecontext of expenditures13 showing the portion of13 educational expenses that13 come from studentscompared with those expenses that13 are subsidized by the institution

Derived expenditure variables also put spending in context for different institutional and policy purposes13 Forexample derived variables were constructed to isolate spending13 related to the academic public service andresearch missions at different types of institutions13 These derivations allow for13 more accurate spendingcomparisons13 across13 different types13 of institutions13 by13 reorganizing13 spending13 by similar activities Additionalderived13 variables also put expenditures into the context of outcomes13 showing howmuch an institutionspends per degree or completion13 awarded in a given year13 The Delta13 Cost Project data13 dictionary contains afull listing of13 all variables and includes formulas used to construct13 the derived13 variables at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDelta_Data_Dictionary_2000_2015]

Imputations

The Delta13 Cost Project Database involves two different imputation procedures13 The first imputationprocedure is conducted annually and utilizes conservative13 methodology to address missing data13 wherever they may appear in the data set13 The second13 imputation13 procedure was implemented onlyonce and13 was developed13 to13 account for changes in reporting standards over time13 for institutionsfollowing FASB accounting standards

4

Ongoing annual imputations13 To maximize the analytic utility of the data set regression imputation isused13 as needed to replace missing data in eligible13 variables The Delta Cost Project uses relativelyconservative method that imputes data only when13 there is 1-shy‐year gap between two data values (egmissing 2013 data for a series would13 be imputed13 for if there were data for 201213 and13 2014) If13 the gapbetween13 values is 2 years or more the data are not filled13 in13 Furthermore values are13 not imputed13 when13 data are missing at the13 beginning or end of the13 data13 series for an institution There13 are13 imputation flagsin the database to denote any instance where a value was imputed

One-shy‐time FASB imputation second13 imputation13 procedure was developed13 and applied to improve thecomparability13 between Common Form FASB and GASB expenditure data3 In this methodology datawere imputed for FASB-shy‐reporting institutions when institutional data o OampM and13 interest wereunavailable from 1997 to13 2003 Interest and13 OampM expense13 data13 were not reported by functionalexpense13 category for13 any FASB institution between 1997 and 2001 therefore each item was separatelyimputed13 This imputation process also was employed for institutions that did not report interest or OampMdata (or13 reported only partial data) for 2002 and13 2003 Once OampM and interest data were availablewithin each of the functional categories they were subtracted from the total expenditures13 reported ineach of the13 functional categories13 therefore improving comparability with other13 data reportingstandards13

The specific methodology for imputing the missing interest and OampM data13 from 199 to 200 used data13 thatwere reported from 2002 to 2008 First the reported interest13 and OampM in each functional expense category13 were computed separately as a share of total institutional13 expenditures in each year13 Then for eachinstitution an institutional13 median share also was determined13 for interest and13 OampM for each13 expensecategory13 across13 the 2002ndash0813 period the13 institutional13 median was used in years when there was no reportedshare For those institutions13 with no reported data for a particular expense category13 during the 2002ndash0813 period a ldquopeer group13 median13 sharerdquo was constructed13 using the median13 share from a set of institutions withthe same Carnegie Classification and similar13 FTE and core expenditures (instruction student13 servicesacademic support and institutional support) The13 shares for interest and OampM (institutional sharesinstitutional13 median shares or peer group median shares) were then applied to the total expenditures for allyears during 1997ndash2003 Imputed values were assigned where interest and OampM data were missing

The sum of the interest and OampM data13 for each functional category were then scaled to ensure theysummed13 respectively to the total interest expenditures reported by institutions and total OampMexpenditures reported or previously imputed4 Finally the13 OampM and interest data13 were13 subtracted from

3 Between13 1997 and13 2001 FASB13 institutions did13 not report interest or OampM as stand-shy‐alone13 expenditure13 categoriesin IPEDS13 Thus among FASB institutions expenditure data within the functional13 categories were significantlyhigher during this period13 than13 in13 the prior and13 subsequent years when13 the interest and13 OampM had13 not been13 included or was reported but could be removed13 4 IPEDS did not collect data on total13 OampM13 spending by FASB-shy‐reporting institutions from 1997 to 2001 total OampMspending was13 previously imputed in the Delta Cost Project Database for these years13

5

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 2: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

Overview

The Delta Cost Project Database was created to make data from the Integrated Postsecondary EducationData System (IPEDS) more readily usable for longitudinal analyses Currently spanning the period from1987 through 201513 it has a total of 158161 observations and 672 variables derived13 from theinstitutional13 characteristics finance enrollment completions graduation rates student financial aidand human resources IPEDS13 survey components1

The Delta13 Cost Project Database was originally created in 2007 by the Delta Cost Project anindependent nonprofit organization13 In 2012 the data analysis and communications portion of the13 Delta Cost Projectrsquos work was moved to American Institutes for Research (AIR) while the maintenanceand hosting of the database13 was taken over by the National Center for Education Statistics (NCES)13 NCESconcluded its13 maintenance and13 hosting of the database in 201 with the13 release13 of the13 1987ndash201213 version of the database Thereafter the Delta Cost13 Project13 at13 AIR resumed maintenance and hostingbeginning with13 the 1987ndash201313 version of the13 database which was released in November 2015 Thisupdate which13 adds data for fiscal years (FYs) 201 and 2015 was completed thanks to the13 NationalCenter for Science and13 Engineering Statistics within13 the National Science Foundation For detailedhistory of the development of the database under the Delta Cost Project (through the release of13 the1987ndash200913 database)13 please refer to httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDCP_History_Documentationpdf

The database is posted13 online in13 two13 parts for easier downloading the first part contains the file for the1987ndash9913 academic years and the second for13 the 2000ndash15 academic years13 These files are intended to bemerged together to13 create the full 1987ndash2015 database

Design

The Delta Cost Project Database was created to make IPEDS data more readily usable for longitudinalanalyses The13 database13 contains13 one observation13 per institution13 for each13 year of data that are available13 it includes all institutions (excluding less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions) that13 reported institutionalcharacteristics data to13 IPEDS in the fall of13 each academic year13 Some13 of the13 data13 have been13 adjusted toharmonize changes in13 financial reporting standards that13 occurred over time by employing industry-shy‐accepted manipulations of the13 data Where possible missing data were replaced through imputationThe database further13 improves the capacity for13 longitudinal13 analyses by creating consistent institutional13 groupings and matched sets to account for changes to the13 IPEDS universe13 of institutions over the13 time13 period13 In addition variables to13 adjust the financial information13 to13 constant dollars have been13 included13

1 The database also includes three inflation indices the Consumer Price Index for13 All Urban Consumers (CPI-shy‐U)from the Bureau of13 Labor13 Statistics (httpswwwblsgovcpi) the Higher13 Education Price Index (HEPI) initiallydeveloped13 by Ken13 Halstead13 and13 now maintained13 by Commonfund13 (httpwwwcommonfundorgCommonfundInstituteHEPIPagesdefaultaspx) and the Higher13 Education Cost Adjustor (HECA) developed bythe State Higher13 Education Executive Officers (SHEEO)13 organization httpwwwsheeoorgSHEF_Data_Collection_Process)

1

for13 the Consumer13 Price Index for13 All Urban Consumers (CPI-shy‐U) the Higher Education Price Index (HEPI)and the13 Higher Education Cost Adjustment (HECA)13

Institutional Groupings

NCES allows certain institutions (ldquoparent institutionsrdquo) to report13 data for13 branch campuses or13 other13 affiliated institutions (ldquochild institutionsrdquo) for various IPEDS surveys Parent institutions may have one ormore child institutions and these parent-shy‐child relationships may differ over time andor by surveyParticipation in combined reporting often depends13 on the type of surveymdashchild institutions may reporttheir13 own data on some surveys (eg enrollment or completions) while parent institutions may report13 their13 combined data on other13 surveys (eg finance) These reporting13 relationships also can changewhen affiliated institutions are opened or closed and as a result parent-shy‐child reporting structures13 maychange over time andor cease to exist

Institutions that reported data together because of a parent-shy‐child13 reporting relationship13 on any of the13 IPEDS surveys for13 any year13 between 1987 and 2015 have been13 grouped13 together for all years in13 order to13 maintain the consistency of the data for the entire time period13 This means that all13 of the data for theseparent-shy‐child institutions13 have been13 combined13 to13 make one observation13 per year for the related set ofinstitutions13 The exact number of groupings in the database fluctuates from year13 to year For the 2015academic year there13 are13 460 unique institutional13 groupings in the13 data set13 of which 184 are13 public 123are13 private13 nonprofit and 153 are13 private13 for-shy‐profit2 For a complete13 list of grouped institutions in the13 Delta Cost Project Database please refer to[httpwwwdeltacostprojectorgsitesdefaultfilesdatabasefy2015_parent-shy‐child-shy‐master-shy‐listxls]

Longitudinal Institution Panels

To allow for trend analyses that are13 not affected by institutions entering13 or leaving the data set thedatabase includes variables to identify panels of institutions that report data consistently over specifiedtime periods13 These institutional panels are13 referred to as ldquomatched setsrdquo13 To13 be included13 in13 the matched13 set an institution must have data on three measuresmdashfall full-shy‐time equivalent13 (FTE) student enrollmentinstructional13 expenditures and student completionsmdashfor13 every year13 in the panel13 time period13 There arethree different13 matched sets that cover different time periods 1987ndash2015 2005ndash15 and 2010ndash1513

Any institution13 that meets the matched-shy‐set criteria is13 included in the matched-shy‐set variables13 Howeverinstitutions in the seven major Carnegiesector classifications representing US public and privatenonprofit 4-shy‐year and 2-shy‐year institutions classified as Associatersquos Baccalaureate Masterrsquos and Researchinstitutions (according to the Carnegie 201 Classifications) have received13 additional review Institutions inthe seven major13 Carnegiesector13 classifications that13 have extreme13 outlier data13 or have changed13 sectors orCarnegie Classification during the matched-shy‐set time periods are removed from the pertinent13 matched set

2 Counts of institutions were based on institutional control in13 fiscal year (FY) 2015 In13 2013 there were 497 uniquegroupings In 2015 of13 the 123 private nonprofit institutional groupings four were previously reported as privatefor-shy‐profit of the 153 private for-shy‐profit institutional groupings three were previously reported13 as private nonprofit

2

13 13 13 13 13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 -shy‐ 13 13 13

13

The table below shows the institution13 counts for the three matched-shy‐set panels13 for institutions13 in theseven major Carnegiesector classifications

Carnegie Classification 2010 by Sector

2010 15 6 Year Matched Set

(matched_n_10_15_6)

2005 15 11 Year Matched Set

(matched_n_05_15_11)

1987 2015 29 Year Matched Set

(matched_n_87_15_29)

Public research 159 159 158Public masters 232 231 228Public bachelors 80 79 73Public associates 821 811 690Private13 nonprofit research 100 100 97Private13 nonprofit masters 337 332 321Private13 nonprofit bachelors 463 454 427

Matched-shy‐set indicators13 are available for all types of13 institutions including for-shy‐profit institutionsHowever data users should13 evaluate the suitability of the matched set for alternate13 organizationalgroupings not shown13 in13 the table above13 For example only small proportion of 4-shy‐year for-shy‐profitinstitutions meet the criteria for inclusion in the 29-shy‐year matched set In addition some institutionshave changed sectors which can result13 in an inconsistent number of institutions within the panel timeperiods when organized by alternate13 classifications For-shy‐profit institutions in parent-shy‐child groups13 that13 are13 matched-shy‐set eligible may still show uneven data over time as13 a result of rapid change (eg openingsand closings of child institutions) in this sector13

Data Harmonization

The Delta13 Cost Project harmonized the IPEDS finance data to13 provide comparable revenue and13 expenditure13 data13 over time13 and across different financial reporting13 standards to the extent possible13 These adjustments ensure reasonable consistency in the patterns over time and allow broadcomparisons13 between public13 and private institutions13 In13 the standard IPEDS data many of the financevariables are not consistent over time because of changes13 introduced in the conversion of the CommonForm reporting format to separate13 Governmental Accounting Standards Board (GASB) and FinancialAccounting Standards Board13 (FASB) reporting formats13 The Delta Cost Project Database13 includes13 originaldata reported13 to IPEDS as well13 as adjusted data used13 by the Delta Cost Project in its trend analyses Thelarge amount of information13 collected13 from IPEDS surveys13 precludes incorporating all IPEDS variablesinto the Delta Cost Project Database priority was given to those variables expected to hold13 widespreadinterest among data users and for which multiple13 years of data were available Documentationdescribing how the adjusted13 finance variables were constructed is available in the IPEDSDelta13 CostProject Database13 mapping file13 which can be found on the Delta Cost13 Project13 website at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseIPEDS_DCP_Database_Mapping_File_87

_15]

The most notable revenue adjustments were to net13 tuition federal grants and contracts and auxiliaryenterprise13 revenues13 These adjustments were made to account for the inconsistencies13 caused by13 reporting

3

revenue amounts net13 of13 ldquoapplied discounts and allowancesrdquo under13 FASB and later GASB reportingstandards13 Over the entire 1987ndash2015 period the net tuition13 amounts in the Delta Cost Project Databasewere standardized to reflect gross tuition revenue13 net of only13 institutional grant aid13 Federal grantrevenues were adjusted to exclude13 Pell Grants (where applicable) as these are captured in the13 net tuitionrevenue amounts13 Sales and service13 of auxiliary enterprise revenues are provided in gross amounts only13

For expenses adjustments to the13 functional expenditure13 categories account for changes in13 the reportingof operations and13 maintenance13 (OampM) and interest across different reporting standards13 Under theprevious Common13 Form and13 GASB13 reporting formats OampM and13 interest were separate expenditurecategories under the current FASB and New Aligned Form reporting formats these amounts areembedded into the other13 functional expenditure categories13 The main expense13 variables in the databasewere calculated to maintain consistency over time by subtracting OampM and13 interest from the functionalexpenditure13 categories and then summing those13 OampM and interest amounts separately to createvariables representing13 total amounts

In addition to adjusting the data to improve comparability across accounting standards the13 databaseincludes numerous derived13 variables that were developed to translate accounting information13 into13 moreuseful concepts for13 institutions and policy audiences13 For example revenue variables were created todistinguish13 the amount13 of13 money coming from students public sources and private sources13 Organizingfunding streams into these categories allows for13 differentiation13 between13 revenues that13 are generallyused13 at the13 institutionrsquos discretion or restricted for certain purposes13 (such as13 sponsored research orhospitals and13 independent operations)13 Additional derived13 variables were created13 to13 put revenues in thecontext of expenditures13 showing the portion of13 educational expenses that13 come from studentscompared with those expenses that13 are subsidized by the institution

Derived expenditure variables also put spending in context for different institutional and policy purposes13 Forexample derived variables were constructed to isolate spending13 related to the academic public service andresearch missions at different types of institutions13 These derivations allow for13 more accurate spendingcomparisons13 across13 different types13 of institutions13 by13 reorganizing13 spending13 by similar activities Additionalderived13 variables also put expenditures into the context of outcomes13 showing howmuch an institutionspends per degree or completion13 awarded in a given year13 The Delta13 Cost Project data13 dictionary contains afull listing of13 all variables and includes formulas used to construct13 the derived13 variables at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDelta_Data_Dictionary_2000_2015]

Imputations

The Delta13 Cost Project Database involves two different imputation procedures13 The first imputationprocedure is conducted annually and utilizes conservative13 methodology to address missing data13 wherever they may appear in the data set13 The second13 imputation13 procedure was implemented onlyonce and13 was developed13 to13 account for changes in reporting standards over time13 for institutionsfollowing FASB accounting standards

4

Ongoing annual imputations13 To maximize the analytic utility of the data set regression imputation isused13 as needed to replace missing data in eligible13 variables The Delta Cost Project uses relativelyconservative method that imputes data only when13 there is 1-shy‐year gap between two data values (egmissing 2013 data for a series would13 be imputed13 for if there were data for 201213 and13 2014) If13 the gapbetween13 values is 2 years or more the data are not filled13 in13 Furthermore values are13 not imputed13 when13 data are missing at the13 beginning or end of the13 data13 series for an institution There13 are13 imputation flagsin the database to denote any instance where a value was imputed

One-shy‐time FASB imputation second13 imputation13 procedure was developed13 and applied to improve thecomparability13 between Common Form FASB and GASB expenditure data3 In this methodology datawere imputed for FASB-shy‐reporting institutions when institutional data o OampM and13 interest wereunavailable from 1997 to13 2003 Interest and13 OampM expense13 data13 were not reported by functionalexpense13 category for13 any FASB institution between 1997 and 2001 therefore each item was separatelyimputed13 This imputation process also was employed for institutions that did not report interest or OampMdata (or13 reported only partial data) for 2002 and13 2003 Once OampM and interest data were availablewithin each of the functional categories they were subtracted from the total expenditures13 reported ineach of the13 functional categories13 therefore improving comparability with other13 data reportingstandards13

The specific methodology for imputing the missing interest and OampM data13 from 199 to 200 used data13 thatwere reported from 2002 to 2008 First the reported interest13 and OampM in each functional expense category13 were computed separately as a share of total institutional13 expenditures in each year13 Then for eachinstitution an institutional13 median share also was determined13 for interest and13 OampM for each13 expensecategory13 across13 the 2002ndash0813 period the13 institutional13 median was used in years when there was no reportedshare For those institutions13 with no reported data for a particular expense category13 during the 2002ndash0813 period a ldquopeer group13 median13 sharerdquo was constructed13 using the median13 share from a set of institutions withthe same Carnegie Classification and similar13 FTE and core expenditures (instruction student13 servicesacademic support and institutional support) The13 shares for interest and OampM (institutional sharesinstitutional13 median shares or peer group median shares) were then applied to the total expenditures for allyears during 1997ndash2003 Imputed values were assigned where interest and OampM data were missing

The sum of the interest and OampM data13 for each functional category were then scaled to ensure theysummed13 respectively to the total interest expenditures reported by institutions and total OampMexpenditures reported or previously imputed4 Finally the13 OampM and interest data13 were13 subtracted from

3 Between13 1997 and13 2001 FASB13 institutions did13 not report interest or OampM as stand-shy‐alone13 expenditure13 categoriesin IPEDS13 Thus among FASB institutions expenditure data within the functional13 categories were significantlyhigher during this period13 than13 in13 the prior and13 subsequent years when13 the interest and13 OampM had13 not been13 included or was reported but could be removed13 4 IPEDS did not collect data on total13 OampM13 spending by FASB-shy‐reporting institutions from 1997 to 2001 total OampMspending was13 previously imputed in the Delta Cost Project Database for these years13

5

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 3: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

for13 the Consumer13 Price Index for13 All Urban Consumers (CPI-shy‐U) the Higher Education Price Index (HEPI)and the13 Higher Education Cost Adjustment (HECA)13

Institutional Groupings

NCES allows certain institutions (ldquoparent institutionsrdquo) to report13 data for13 branch campuses or13 other13 affiliated institutions (ldquochild institutionsrdquo) for various IPEDS surveys Parent institutions may have one ormore child institutions and these parent-shy‐child relationships may differ over time andor by surveyParticipation in combined reporting often depends13 on the type of surveymdashchild institutions may reporttheir13 own data on some surveys (eg enrollment or completions) while parent institutions may report13 their13 combined data on other13 surveys (eg finance) These reporting13 relationships also can changewhen affiliated institutions are opened or closed and as a result parent-shy‐child reporting structures13 maychange over time andor cease to exist

Institutions that reported data together because of a parent-shy‐child13 reporting relationship13 on any of the13 IPEDS surveys for13 any year13 between 1987 and 2015 have been13 grouped13 together for all years in13 order to13 maintain the consistency of the data for the entire time period13 This means that all13 of the data for theseparent-shy‐child institutions13 have been13 combined13 to13 make one observation13 per year for the related set ofinstitutions13 The exact number of groupings in the database fluctuates from year13 to year For the 2015academic year there13 are13 460 unique institutional13 groupings in the13 data set13 of which 184 are13 public 123are13 private13 nonprofit and 153 are13 private13 for-shy‐profit2 For a complete13 list of grouped institutions in the13 Delta Cost Project Database please refer to[httpwwwdeltacostprojectorgsitesdefaultfilesdatabasefy2015_parent-shy‐child-shy‐master-shy‐listxls]

Longitudinal Institution Panels

To allow for trend analyses that are13 not affected by institutions entering13 or leaving the data set thedatabase includes variables to identify panels of institutions that report data consistently over specifiedtime periods13 These institutional panels are13 referred to as ldquomatched setsrdquo13 To13 be included13 in13 the matched13 set an institution must have data on three measuresmdashfall full-shy‐time equivalent13 (FTE) student enrollmentinstructional13 expenditures and student completionsmdashfor13 every year13 in the panel13 time period13 There arethree different13 matched sets that cover different time periods 1987ndash2015 2005ndash15 and 2010ndash1513

Any institution13 that meets the matched-shy‐set criteria is13 included in the matched-shy‐set variables13 Howeverinstitutions in the seven major Carnegiesector classifications representing US public and privatenonprofit 4-shy‐year and 2-shy‐year institutions classified as Associatersquos Baccalaureate Masterrsquos and Researchinstitutions (according to the Carnegie 201 Classifications) have received13 additional review Institutions inthe seven major13 Carnegiesector13 classifications that13 have extreme13 outlier data13 or have changed13 sectors orCarnegie Classification during the matched-shy‐set time periods are removed from the pertinent13 matched set

2 Counts of institutions were based on institutional control in13 fiscal year (FY) 2015 In13 2013 there were 497 uniquegroupings In 2015 of13 the 123 private nonprofit institutional groupings four were previously reported as privatefor-shy‐profit of the 153 private for-shy‐profit institutional groupings three were previously reported13 as private nonprofit

2

13 13 13 13 13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 -shy‐ 13 13 13

13

The table below shows the institution13 counts for the three matched-shy‐set panels13 for institutions13 in theseven major Carnegiesector classifications

Carnegie Classification 2010 by Sector

2010 15 6 Year Matched Set

(matched_n_10_15_6)

2005 15 11 Year Matched Set

(matched_n_05_15_11)

1987 2015 29 Year Matched Set

(matched_n_87_15_29)

Public research 159 159 158Public masters 232 231 228Public bachelors 80 79 73Public associates 821 811 690Private13 nonprofit research 100 100 97Private13 nonprofit masters 337 332 321Private13 nonprofit bachelors 463 454 427

Matched-shy‐set indicators13 are available for all types of13 institutions including for-shy‐profit institutionsHowever data users should13 evaluate the suitability of the matched set for alternate13 organizationalgroupings not shown13 in13 the table above13 For example only small proportion of 4-shy‐year for-shy‐profitinstitutions meet the criteria for inclusion in the 29-shy‐year matched set In addition some institutionshave changed sectors which can result13 in an inconsistent number of institutions within the panel timeperiods when organized by alternate13 classifications For-shy‐profit institutions in parent-shy‐child groups13 that13 are13 matched-shy‐set eligible may still show uneven data over time as13 a result of rapid change (eg openingsand closings of child institutions) in this sector13

Data Harmonization

The Delta13 Cost Project harmonized the IPEDS finance data to13 provide comparable revenue and13 expenditure13 data13 over time13 and across different financial reporting13 standards to the extent possible13 These adjustments ensure reasonable consistency in the patterns over time and allow broadcomparisons13 between public13 and private institutions13 In13 the standard IPEDS data many of the financevariables are not consistent over time because of changes13 introduced in the conversion of the CommonForm reporting format to separate13 Governmental Accounting Standards Board (GASB) and FinancialAccounting Standards Board13 (FASB) reporting formats13 The Delta Cost Project Database13 includes13 originaldata reported13 to IPEDS as well13 as adjusted data used13 by the Delta Cost Project in its trend analyses Thelarge amount of information13 collected13 from IPEDS surveys13 precludes incorporating all IPEDS variablesinto the Delta Cost Project Database priority was given to those variables expected to hold13 widespreadinterest among data users and for which multiple13 years of data were available Documentationdescribing how the adjusted13 finance variables were constructed is available in the IPEDSDelta13 CostProject Database13 mapping file13 which can be found on the Delta Cost13 Project13 website at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseIPEDS_DCP_Database_Mapping_File_87

_15]

The most notable revenue adjustments were to net13 tuition federal grants and contracts and auxiliaryenterprise13 revenues13 These adjustments were made to account for the inconsistencies13 caused by13 reporting

3

revenue amounts net13 of13 ldquoapplied discounts and allowancesrdquo under13 FASB and later GASB reportingstandards13 Over the entire 1987ndash2015 period the net tuition13 amounts in the Delta Cost Project Databasewere standardized to reflect gross tuition revenue13 net of only13 institutional grant aid13 Federal grantrevenues were adjusted to exclude13 Pell Grants (where applicable) as these are captured in the13 net tuitionrevenue amounts13 Sales and service13 of auxiliary enterprise revenues are provided in gross amounts only13

For expenses adjustments to the13 functional expenditure13 categories account for changes in13 the reportingof operations and13 maintenance13 (OampM) and interest across different reporting standards13 Under theprevious Common13 Form and13 GASB13 reporting formats OampM and13 interest were separate expenditurecategories under the current FASB and New Aligned Form reporting formats these amounts areembedded into the other13 functional expenditure categories13 The main expense13 variables in the databasewere calculated to maintain consistency over time by subtracting OampM and13 interest from the functionalexpenditure13 categories and then summing those13 OampM and interest amounts separately to createvariables representing13 total amounts

In addition to adjusting the data to improve comparability across accounting standards the13 databaseincludes numerous derived13 variables that were developed to translate accounting information13 into13 moreuseful concepts for13 institutions and policy audiences13 For example revenue variables were created todistinguish13 the amount13 of13 money coming from students public sources and private sources13 Organizingfunding streams into these categories allows for13 differentiation13 between13 revenues that13 are generallyused13 at the13 institutionrsquos discretion or restricted for certain purposes13 (such as13 sponsored research orhospitals and13 independent operations)13 Additional derived13 variables were created13 to13 put revenues in thecontext of expenditures13 showing the portion of13 educational expenses that13 come from studentscompared with those expenses that13 are subsidized by the institution

Derived expenditure variables also put spending in context for different institutional and policy purposes13 Forexample derived variables were constructed to isolate spending13 related to the academic public service andresearch missions at different types of institutions13 These derivations allow for13 more accurate spendingcomparisons13 across13 different types13 of institutions13 by13 reorganizing13 spending13 by similar activities Additionalderived13 variables also put expenditures into the context of outcomes13 showing howmuch an institutionspends per degree or completion13 awarded in a given year13 The Delta13 Cost Project data13 dictionary contains afull listing of13 all variables and includes formulas used to construct13 the derived13 variables at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDelta_Data_Dictionary_2000_2015]

Imputations

The Delta13 Cost Project Database involves two different imputation procedures13 The first imputationprocedure is conducted annually and utilizes conservative13 methodology to address missing data13 wherever they may appear in the data set13 The second13 imputation13 procedure was implemented onlyonce and13 was developed13 to13 account for changes in reporting standards over time13 for institutionsfollowing FASB accounting standards

4

Ongoing annual imputations13 To maximize the analytic utility of the data set regression imputation isused13 as needed to replace missing data in eligible13 variables The Delta Cost Project uses relativelyconservative method that imputes data only when13 there is 1-shy‐year gap between two data values (egmissing 2013 data for a series would13 be imputed13 for if there were data for 201213 and13 2014) If13 the gapbetween13 values is 2 years or more the data are not filled13 in13 Furthermore values are13 not imputed13 when13 data are missing at the13 beginning or end of the13 data13 series for an institution There13 are13 imputation flagsin the database to denote any instance where a value was imputed

One-shy‐time FASB imputation second13 imputation13 procedure was developed13 and applied to improve thecomparability13 between Common Form FASB and GASB expenditure data3 In this methodology datawere imputed for FASB-shy‐reporting institutions when institutional data o OampM and13 interest wereunavailable from 1997 to13 2003 Interest and13 OampM expense13 data13 were not reported by functionalexpense13 category for13 any FASB institution between 1997 and 2001 therefore each item was separatelyimputed13 This imputation process also was employed for institutions that did not report interest or OampMdata (or13 reported only partial data) for 2002 and13 2003 Once OampM and interest data were availablewithin each of the functional categories they were subtracted from the total expenditures13 reported ineach of the13 functional categories13 therefore improving comparability with other13 data reportingstandards13

The specific methodology for imputing the missing interest and OampM data13 from 199 to 200 used data13 thatwere reported from 2002 to 2008 First the reported interest13 and OampM in each functional expense category13 were computed separately as a share of total institutional13 expenditures in each year13 Then for eachinstitution an institutional13 median share also was determined13 for interest and13 OampM for each13 expensecategory13 across13 the 2002ndash0813 period the13 institutional13 median was used in years when there was no reportedshare For those institutions13 with no reported data for a particular expense category13 during the 2002ndash0813 period a ldquopeer group13 median13 sharerdquo was constructed13 using the median13 share from a set of institutions withthe same Carnegie Classification and similar13 FTE and core expenditures (instruction student13 servicesacademic support and institutional support) The13 shares for interest and OampM (institutional sharesinstitutional13 median shares or peer group median shares) were then applied to the total expenditures for allyears during 1997ndash2003 Imputed values were assigned where interest and OampM data were missing

The sum of the interest and OampM data13 for each functional category were then scaled to ensure theysummed13 respectively to the total interest expenditures reported by institutions and total OampMexpenditures reported or previously imputed4 Finally the13 OampM and interest data13 were13 subtracted from

3 Between13 1997 and13 2001 FASB13 institutions did13 not report interest or OampM as stand-shy‐alone13 expenditure13 categoriesin IPEDS13 Thus among FASB institutions expenditure data within the functional13 categories were significantlyhigher during this period13 than13 in13 the prior and13 subsequent years when13 the interest and13 OampM had13 not been13 included or was reported but could be removed13 4 IPEDS did not collect data on total13 OampM13 spending by FASB-shy‐reporting institutions from 1997 to 2001 total OampMspending was13 previously imputed in the Delta Cost Project Database for these years13

5

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 4: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13 13 13 13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 13 -shy‐ 13 13 13

13

ndash 13 -shy‐ 13 13 13

13

The table below shows the institution13 counts for the three matched-shy‐set panels13 for institutions13 in theseven major Carnegiesector classifications

Carnegie Classification 2010 by Sector

2010 15 6 Year Matched Set

(matched_n_10_15_6)

2005 15 11 Year Matched Set

(matched_n_05_15_11)

1987 2015 29 Year Matched Set

(matched_n_87_15_29)

Public research 159 159 158Public masters 232 231 228Public bachelors 80 79 73Public associates 821 811 690Private13 nonprofit research 100 100 97Private13 nonprofit masters 337 332 321Private13 nonprofit bachelors 463 454 427

Matched-shy‐set indicators13 are available for all types of13 institutions including for-shy‐profit institutionsHowever data users should13 evaluate the suitability of the matched set for alternate13 organizationalgroupings not shown13 in13 the table above13 For example only small proportion of 4-shy‐year for-shy‐profitinstitutions meet the criteria for inclusion in the 29-shy‐year matched set In addition some institutionshave changed sectors which can result13 in an inconsistent number of institutions within the panel timeperiods when organized by alternate13 classifications For-shy‐profit institutions in parent-shy‐child groups13 that13 are13 matched-shy‐set eligible may still show uneven data over time as13 a result of rapid change (eg openingsand closings of child institutions) in this sector13

Data Harmonization

The Delta13 Cost Project harmonized the IPEDS finance data to13 provide comparable revenue and13 expenditure13 data13 over time13 and across different financial reporting13 standards to the extent possible13 These adjustments ensure reasonable consistency in the patterns over time and allow broadcomparisons13 between public13 and private institutions13 In13 the standard IPEDS data many of the financevariables are not consistent over time because of changes13 introduced in the conversion of the CommonForm reporting format to separate13 Governmental Accounting Standards Board (GASB) and FinancialAccounting Standards Board13 (FASB) reporting formats13 The Delta Cost Project Database13 includes13 originaldata reported13 to IPEDS as well13 as adjusted data used13 by the Delta Cost Project in its trend analyses Thelarge amount of information13 collected13 from IPEDS surveys13 precludes incorporating all IPEDS variablesinto the Delta Cost Project Database priority was given to those variables expected to hold13 widespreadinterest among data users and for which multiple13 years of data were available Documentationdescribing how the adjusted13 finance variables were constructed is available in the IPEDSDelta13 CostProject Database13 mapping file13 which can be found on the Delta Cost13 Project13 website at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseIPEDS_DCP_Database_Mapping_File_87

_15]

The most notable revenue adjustments were to net13 tuition federal grants and contracts and auxiliaryenterprise13 revenues13 These adjustments were made to account for the inconsistencies13 caused by13 reporting

3

revenue amounts net13 of13 ldquoapplied discounts and allowancesrdquo under13 FASB and later GASB reportingstandards13 Over the entire 1987ndash2015 period the net tuition13 amounts in the Delta Cost Project Databasewere standardized to reflect gross tuition revenue13 net of only13 institutional grant aid13 Federal grantrevenues were adjusted to exclude13 Pell Grants (where applicable) as these are captured in the13 net tuitionrevenue amounts13 Sales and service13 of auxiliary enterprise revenues are provided in gross amounts only13

For expenses adjustments to the13 functional expenditure13 categories account for changes in13 the reportingof operations and13 maintenance13 (OampM) and interest across different reporting standards13 Under theprevious Common13 Form and13 GASB13 reporting formats OampM and13 interest were separate expenditurecategories under the current FASB and New Aligned Form reporting formats these amounts areembedded into the other13 functional expenditure categories13 The main expense13 variables in the databasewere calculated to maintain consistency over time by subtracting OampM and13 interest from the functionalexpenditure13 categories and then summing those13 OampM and interest amounts separately to createvariables representing13 total amounts

In addition to adjusting the data to improve comparability across accounting standards the13 databaseincludes numerous derived13 variables that were developed to translate accounting information13 into13 moreuseful concepts for13 institutions and policy audiences13 For example revenue variables were created todistinguish13 the amount13 of13 money coming from students public sources and private sources13 Organizingfunding streams into these categories allows for13 differentiation13 between13 revenues that13 are generallyused13 at the13 institutionrsquos discretion or restricted for certain purposes13 (such as13 sponsored research orhospitals and13 independent operations)13 Additional derived13 variables were created13 to13 put revenues in thecontext of expenditures13 showing the portion of13 educational expenses that13 come from studentscompared with those expenses that13 are subsidized by the institution

Derived expenditure variables also put spending in context for different institutional and policy purposes13 Forexample derived variables were constructed to isolate spending13 related to the academic public service andresearch missions at different types of institutions13 These derivations allow for13 more accurate spendingcomparisons13 across13 different types13 of institutions13 by13 reorganizing13 spending13 by similar activities Additionalderived13 variables also put expenditures into the context of outcomes13 showing howmuch an institutionspends per degree or completion13 awarded in a given year13 The Delta13 Cost Project data13 dictionary contains afull listing of13 all variables and includes formulas used to construct13 the derived13 variables at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDelta_Data_Dictionary_2000_2015]

Imputations

The Delta13 Cost Project Database involves two different imputation procedures13 The first imputationprocedure is conducted annually and utilizes conservative13 methodology to address missing data13 wherever they may appear in the data set13 The second13 imputation13 procedure was implemented onlyonce and13 was developed13 to13 account for changes in reporting standards over time13 for institutionsfollowing FASB accounting standards

4

Ongoing annual imputations13 To maximize the analytic utility of the data set regression imputation isused13 as needed to replace missing data in eligible13 variables The Delta Cost Project uses relativelyconservative method that imputes data only when13 there is 1-shy‐year gap between two data values (egmissing 2013 data for a series would13 be imputed13 for if there were data for 201213 and13 2014) If13 the gapbetween13 values is 2 years or more the data are not filled13 in13 Furthermore values are13 not imputed13 when13 data are missing at the13 beginning or end of the13 data13 series for an institution There13 are13 imputation flagsin the database to denote any instance where a value was imputed

One-shy‐time FASB imputation second13 imputation13 procedure was developed13 and applied to improve thecomparability13 between Common Form FASB and GASB expenditure data3 In this methodology datawere imputed for FASB-shy‐reporting institutions when institutional data o OampM and13 interest wereunavailable from 1997 to13 2003 Interest and13 OampM expense13 data13 were not reported by functionalexpense13 category for13 any FASB institution between 1997 and 2001 therefore each item was separatelyimputed13 This imputation process also was employed for institutions that did not report interest or OampMdata (or13 reported only partial data) for 2002 and13 2003 Once OampM and interest data were availablewithin each of the functional categories they were subtracted from the total expenditures13 reported ineach of the13 functional categories13 therefore improving comparability with other13 data reportingstandards13

The specific methodology for imputing the missing interest and OampM data13 from 199 to 200 used data13 thatwere reported from 2002 to 2008 First the reported interest13 and OampM in each functional expense category13 were computed separately as a share of total institutional13 expenditures in each year13 Then for eachinstitution an institutional13 median share also was determined13 for interest and13 OampM for each13 expensecategory13 across13 the 2002ndash0813 period the13 institutional13 median was used in years when there was no reportedshare For those institutions13 with no reported data for a particular expense category13 during the 2002ndash0813 period a ldquopeer group13 median13 sharerdquo was constructed13 using the median13 share from a set of institutions withthe same Carnegie Classification and similar13 FTE and core expenditures (instruction student13 servicesacademic support and institutional support) The13 shares for interest and OampM (institutional sharesinstitutional13 median shares or peer group median shares) were then applied to the total expenditures for allyears during 1997ndash2003 Imputed values were assigned where interest and OampM data were missing

The sum of the interest and OampM data13 for each functional category were then scaled to ensure theysummed13 respectively to the total interest expenditures reported by institutions and total OampMexpenditures reported or previously imputed4 Finally the13 OampM and interest data13 were13 subtracted from

3 Between13 1997 and13 2001 FASB13 institutions did13 not report interest or OampM as stand-shy‐alone13 expenditure13 categoriesin IPEDS13 Thus among FASB institutions expenditure data within the functional13 categories were significantlyhigher during this period13 than13 in13 the prior and13 subsequent years when13 the interest and13 OampM had13 not been13 included or was reported but could be removed13 4 IPEDS did not collect data on total13 OampM13 spending by FASB-shy‐reporting institutions from 1997 to 2001 total OampMspending was13 previously imputed in the Delta Cost Project Database for these years13

5

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 5: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

revenue amounts net13 of13 ldquoapplied discounts and allowancesrdquo under13 FASB and later GASB reportingstandards13 Over the entire 1987ndash2015 period the net tuition13 amounts in the Delta Cost Project Databasewere standardized to reflect gross tuition revenue13 net of only13 institutional grant aid13 Federal grantrevenues were adjusted to exclude13 Pell Grants (where applicable) as these are captured in the13 net tuitionrevenue amounts13 Sales and service13 of auxiliary enterprise revenues are provided in gross amounts only13

For expenses adjustments to the13 functional expenditure13 categories account for changes in13 the reportingof operations and13 maintenance13 (OampM) and interest across different reporting standards13 Under theprevious Common13 Form and13 GASB13 reporting formats OampM and13 interest were separate expenditurecategories under the current FASB and New Aligned Form reporting formats these amounts areembedded into the other13 functional expenditure categories13 The main expense13 variables in the databasewere calculated to maintain consistency over time by subtracting OampM and13 interest from the functionalexpenditure13 categories and then summing those13 OampM and interest amounts separately to createvariables representing13 total amounts

In addition to adjusting the data to improve comparability across accounting standards the13 databaseincludes numerous derived13 variables that were developed to translate accounting information13 into13 moreuseful concepts for13 institutions and policy audiences13 For example revenue variables were created todistinguish13 the amount13 of13 money coming from students public sources and private sources13 Organizingfunding streams into these categories allows for13 differentiation13 between13 revenues that13 are generallyused13 at the13 institutionrsquos discretion or restricted for certain purposes13 (such as13 sponsored research orhospitals and13 independent operations)13 Additional derived13 variables were created13 to13 put revenues in thecontext of expenditures13 showing the portion of13 educational expenses that13 come from studentscompared with those expenses that13 are subsidized by the institution

Derived expenditure variables also put spending in context for different institutional and policy purposes13 Forexample derived variables were constructed to isolate spending13 related to the academic public service andresearch missions at different types of institutions13 These derivations allow for13 more accurate spendingcomparisons13 across13 different types13 of institutions13 by13 reorganizing13 spending13 by similar activities Additionalderived13 variables also put expenditures into the context of outcomes13 showing howmuch an institutionspends per degree or completion13 awarded in a given year13 The Delta13 Cost Project data13 dictionary contains afull listing of13 all variables and includes formulas used to construct13 the derived13 variables at[httpwwwdeltacostprojectorgsitesdefaultfilesdatabaseDelta_Data_Dictionary_2000_2015]

Imputations

The Delta13 Cost Project Database involves two different imputation procedures13 The first imputationprocedure is conducted annually and utilizes conservative13 methodology to address missing data13 wherever they may appear in the data set13 The second13 imputation13 procedure was implemented onlyonce and13 was developed13 to13 account for changes in reporting standards over time13 for institutionsfollowing FASB accounting standards

4

Ongoing annual imputations13 To maximize the analytic utility of the data set regression imputation isused13 as needed to replace missing data in eligible13 variables The Delta Cost Project uses relativelyconservative method that imputes data only when13 there is 1-shy‐year gap between two data values (egmissing 2013 data for a series would13 be imputed13 for if there were data for 201213 and13 2014) If13 the gapbetween13 values is 2 years or more the data are not filled13 in13 Furthermore values are13 not imputed13 when13 data are missing at the13 beginning or end of the13 data13 series for an institution There13 are13 imputation flagsin the database to denote any instance where a value was imputed

One-shy‐time FASB imputation second13 imputation13 procedure was developed13 and applied to improve thecomparability13 between Common Form FASB and GASB expenditure data3 In this methodology datawere imputed for FASB-shy‐reporting institutions when institutional data o OampM and13 interest wereunavailable from 1997 to13 2003 Interest and13 OampM expense13 data13 were not reported by functionalexpense13 category for13 any FASB institution between 1997 and 2001 therefore each item was separatelyimputed13 This imputation process also was employed for institutions that did not report interest or OampMdata (or13 reported only partial data) for 2002 and13 2003 Once OampM and interest data were availablewithin each of the functional categories they were subtracted from the total expenditures13 reported ineach of the13 functional categories13 therefore improving comparability with other13 data reportingstandards13

The specific methodology for imputing the missing interest and OampM data13 from 199 to 200 used data13 thatwere reported from 2002 to 2008 First the reported interest13 and OampM in each functional expense category13 were computed separately as a share of total institutional13 expenditures in each year13 Then for eachinstitution an institutional13 median share also was determined13 for interest and13 OampM for each13 expensecategory13 across13 the 2002ndash0813 period the13 institutional13 median was used in years when there was no reportedshare For those institutions13 with no reported data for a particular expense category13 during the 2002ndash0813 period a ldquopeer group13 median13 sharerdquo was constructed13 using the median13 share from a set of institutions withthe same Carnegie Classification and similar13 FTE and core expenditures (instruction student13 servicesacademic support and institutional support) The13 shares for interest and OampM (institutional sharesinstitutional13 median shares or peer group median shares) were then applied to the total expenditures for allyears during 1997ndash2003 Imputed values were assigned where interest and OampM data were missing

The sum of the interest and OampM data13 for each functional category were then scaled to ensure theysummed13 respectively to the total interest expenditures reported by institutions and total OampMexpenditures reported or previously imputed4 Finally the13 OampM and interest data13 were13 subtracted from

3 Between13 1997 and13 2001 FASB13 institutions did13 not report interest or OampM as stand-shy‐alone13 expenditure13 categoriesin IPEDS13 Thus among FASB institutions expenditure data within the functional13 categories were significantlyhigher during this period13 than13 in13 the prior and13 subsequent years when13 the interest and13 OampM had13 not been13 included or was reported but could be removed13 4 IPEDS did not collect data on total13 OampM13 spending by FASB-shy‐reporting institutions from 1997 to 2001 total OampMspending was13 previously imputed in the Delta Cost Project Database for these years13

5

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 6: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

Ongoing annual imputations13 To maximize the analytic utility of the data set regression imputation isused13 as needed to replace missing data in eligible13 variables The Delta Cost Project uses relativelyconservative method that imputes data only when13 there is 1-shy‐year gap between two data values (egmissing 2013 data for a series would13 be imputed13 for if there were data for 201213 and13 2014) If13 the gapbetween13 values is 2 years or more the data are not filled13 in13 Furthermore values are13 not imputed13 when13 data are missing at the13 beginning or end of the13 data13 series for an institution There13 are13 imputation flagsin the database to denote any instance where a value was imputed

One-shy‐time FASB imputation second13 imputation13 procedure was developed13 and applied to improve thecomparability13 between Common Form FASB and GASB expenditure data3 In this methodology datawere imputed for FASB-shy‐reporting institutions when institutional data o OampM and13 interest wereunavailable from 1997 to13 2003 Interest and13 OampM expense13 data13 were not reported by functionalexpense13 category for13 any FASB institution between 1997 and 2001 therefore each item was separatelyimputed13 This imputation process also was employed for institutions that did not report interest or OampMdata (or13 reported only partial data) for 2002 and13 2003 Once OampM and interest data were availablewithin each of the functional categories they were subtracted from the total expenditures13 reported ineach of the13 functional categories13 therefore improving comparability with other13 data reportingstandards13

The specific methodology for imputing the missing interest and OampM data13 from 199 to 200 used data13 thatwere reported from 2002 to 2008 First the reported interest13 and OampM in each functional expense category13 were computed separately as a share of total institutional13 expenditures in each year13 Then for eachinstitution an institutional13 median share also was determined13 for interest and13 OampM for each13 expensecategory13 across13 the 2002ndash0813 period the13 institutional13 median was used in years when there was no reportedshare For those institutions13 with no reported data for a particular expense category13 during the 2002ndash0813 period a ldquopeer group13 median13 sharerdquo was constructed13 using the median13 share from a set of institutions withthe same Carnegie Classification and similar13 FTE and core expenditures (instruction student13 servicesacademic support and institutional support) The13 shares for interest and OampM (institutional sharesinstitutional13 median shares or peer group median shares) were then applied to the total expenditures for allyears during 1997ndash2003 Imputed values were assigned where interest and OampM data were missing

The sum of the interest and OampM data13 for each functional category were then scaled to ensure theysummed13 respectively to the total interest expenditures reported by institutions and total OampMexpenditures reported or previously imputed4 Finally the13 OampM and interest data13 were13 subtracted from

3 Between13 1997 and13 2001 FASB13 institutions did13 not report interest or OampM as stand-shy‐alone13 expenditure13 categoriesin IPEDS13 Thus among FASB institutions expenditure data within the functional13 categories were significantlyhigher during this period13 than13 in13 the prior and13 subsequent years when13 the interest and13 OampM had13 not been13 included or was reported but could be removed13 4 IPEDS did not collect data on total13 OampM13 spending by FASB-shy‐reporting institutions from 1997 to 2001 total OampMspending was13 previously imputed in the Delta Cost Project Database for these years13

5

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 7: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

the functional expense category totals for13 all years from 1997 to 2003 to generate13 the13 new values forthe functional expenditure categories5

For a more13 detailed history of the13 development of the13 database including data13 harmonizationgroupings imputations and other processing13 issues from the13 1987ndash200913 database please13 refer tohttpwwwdeltacostprojectorgsitesdefaultfilesdataDCP_History_Documentationpdf

Note to Users

In 2012 NCES conducted a review of the database for quality assurance that revealed limited numberof inconsistencies about which users should be13 aware13 These include (1)13 percentage or share values thatdo not sum to13 100 percent (2)13 imputed values that are outside of the expected range13 and (3)13 negativevalues where a negative amount is not feasible

The majority of these inconsistencies appear related to imputation specifically affecting variables whereboth13 total amounts and13 component parts are included13 in13 the database Delta Cost Project imputation13 methodology did13 not consistently force the reconciliation of13 imputed component amounts to matchreported totals or vice versa For example if a component amount13 such as13 salary13 expenses for13 academic support was imputed then it13 is possible for this amount to be greater than the total13 amountreported for13 academic support13 expenses as a whole Although it is rare for this mismatch to happen it ispossible using the Delta Cost Project imputation13 methodology and13 can13 result in13 unreasonable values forderived13 or imputed variables In addition a calculation such as the wage and salary share of totalexpenditures may result13 in a value greater13 than 10013

The Delta Cost Project imputation methodology could not reconcile imputed components to matchreported totals because the required data were not consistently collected by IPEDS13 For example in somesurvey years (eg Common13 Form 198 to 1999 as well as FASB 200 and 2001) only total expendituresand wage13 and salary expenditures were13 reported within each spending13 category13 As a result informationabout spending13 on the13 other total spending13 components (eg benefit expenses interest depreciation orother expenses) necessary to control the imputed wage and salary expenditures to a reported total wasunavailable Even13 in13 those years when13 the FASB13 surveys collected13 this information (ie FYs 199 through1999 and FYs 200 to 2003) the data were often incomplete13 Although13 reporting of componentexpenditure data is more reliable in later years the Delta Cost Project Database does not include allcomponent data for each expenditure13 category making it difficult to implement historical corrections that13 would force the components to sum to reported totals in those years

In some instances negative values are reported in the database These occurrences may reflectlegitimate negative amounts (eg investment losses) inconsistencies in published IPEDS data sets13 orderived13 variable calculations that result in a negative amount13 The Delta13 Cost Project Database does notinclude corrections or adjustments to suspected reporting inconsistencies in IPEDS source data The

5 OampM was not subtracted from auxiliaries hospitals independent and other operations to maintaincomparability13 with GASB reporting

6

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 8: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13 13

13 13

derived variable13 formulas are applied consistently across the database and those cases where theunderlying data (reported13 or imputed) return negative13 value13 are13 not adjusted13

File Updates for the Delta Cost Project Database 1987ndash2015

This section contains summary of the changes incorporated into the Delta13 Cost Project Database1987ndash201513 The changes described include13 those13 made13 since13 the 1987ndash2013 file was released (inNovember 2015)13 which involved importing the 2013ndash14 and 2014ndash1513 IPEDS data into the database

Changes to the 1987ndash2015 Data File

Deleted observations In an effort to reduce13 the13 time13 and expense13 of updating13 the13 Delta13 Cost ProjectDatabase each year less-shy‐than-shy‐2-shy‐year for-shy‐profit institutions ( 151113 in FY 2013) were removed fromthe database Eliminating these institutions13 which accounted for roughly 20 of the groupedinstitutions in the 1987ndash201313 database13 significantly reduced the size of13 the database and the upkeep of13 institutional13 groupings in the database13

New variables The following variable was added to the Delta Cost Project Database as part of the FY201 and FY 201 updates

Variable Label Definition

grant03_04 State13 and localgrants

State13 and local grants as reported by for-shy‐profit institutions beginning in13 FY2014 Grants by state and local government includes expenditures forscholarships13 and fellowships that13 were funded by the state or13 localgovernment

Revised13 variables13 The following variables were revised as part of the FY 201 and FY 201 updates

Variables Revision CPI_scalar_2015HEPI_scalar_2015HECA_Scalar_2015matched_n_87_15_29matched_n_05_15_11matched_n_10_15_6

The scalar variables were recalculated to inflate financial data to 2015 constant dollaramounts rather than 2013 dollar amount the variables were renamed13 to13 reflect thischangeThe matched-shy‐set variables13 were advanced 2 years to reflect the new FY 2014 and FY2015 data13 that were added The number of institutions in the matched set will varydepending on whether carnegie_sector_2000 carnegie_sector_2005 orcarnegie_sector_201013 is used for analysis as institutions may change categories when13 new Carnegie Classifications are13 introduced The13 matched-shy‐set variables13 only includeinstitutions in the United13 States (excluding US territories)13 that13 have consistentlyreported data on fall FTE student13 enrollment instructional spending and13 completionsSome13 institutions with complete13 data13 were13 removed from the13 matched set because13 they contained extreme outlier13 data

7

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 9: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13

Deleted variables In an effort to improve maintenance of the database 376 variables were13 removedfrom the Delta Cost13 Project13 Database as part13 of13 the FY 2014 and FY 2015 updates as follows

Variable Label assets06 Total assetsliabilities07 Total liabilitiesassets11 Total net assetsland04 Land improvementsmdashending13 balancebuildings05 Buildingsmdashcurrent replacement value (estimate)equipment05 Equipmentmdashcurrent replacement value (estimate)assets15 Net assets end of yearendow02m Ending value of endowment assetsmdashmarketassets1613 Long-shy‐term investmentspostmastcertificates Number of postmasterrsquos certificates grantedfirstprofcertificates Number of first-shy‐professional certificates grantedtotal_full_time_first_prof Total number of full-shy‐time first-shy‐professional studentstotal_full_time_graduates Total number of full-shy‐time graduate studentstotal_part_time_first_prof Total number of part-shy‐time first-shy‐professional studentstotal_part_time_graduates Total number of part-shy‐time graduate studentstotal_graduates Total number of graduate studentstotal_first_prof Total number of first-shy‐professional studentsftall03ug Full-shy‐time age under13 18 undergraduate allftall04ug Full-shy‐time age 18ndash1913 undergraduate allftall05ug Full-shy‐time age 20ndash2113 undergraduate allftall06ug Full-shy‐time age 21ndash2413 undergraduate allftall08ug Full-shy‐time age 25ndash2913 undergraduate allftall09ug Full-shy‐time age 30ndash3413 undergraduate allftall10ug Full-shy‐time age 35ndash3913 undergraduate allftall11ug Full-shy‐time age 40ndash4913 undergraduate allftall12ug Full-shy‐time age 50ndash6413 undergraduate allftall13ug Full-shy‐time age 65 and over13 undergraduate allftall14ug Full-shy‐time age unknown undergraduate allftall03pr Full-shy‐time age under13 18 first-shy‐professional allftall04pr Full-shy‐time age 18ndash1913 first-shy‐professional allftall05pr Full-shy‐time age 20ndash2113 first-shy‐professional allftall06pr Full-shy‐time age 21ndash2413 first-shy‐professional allftall08pr Full-shy‐time age 25ndash2913 first-shy‐professional allftall09pr Full-shy‐time age 30ndash3413 first-shy‐professional allftall10pr Full-shy‐time age 35ndash3913 first-shy‐professional allftall11pr Full-shy‐time age 40ndash4913 first-shy‐professional allftall12pr Full-shy‐time age 50ndash6413 first-shy‐professional allftall13pr Full-shy‐time age 65 and over13 first-shy‐professional allftall14pr13 Full-shy‐time age unknown first-shy‐professional allftall03gr Full-shy‐time age under13 18 graduate allftall04gr Full-shy‐time age 18ndash1913 graduate allftall05gr Full-shy‐time age 20ndash2113 graduate allftall06gr Full-shy‐time age 21ndash2413 graduate allftall08gr Full-shy‐time age 25ndash2913 graduate allftall09gr Full-shy‐time age 30ndash3413 graduate allftall10gr Full-shy‐time age 35ndash3913 graduate all

8

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 10: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13 Variable Label ftall11gr Full-shy‐time age 40ndash4913 graduate13 allftall12gr Full-shy‐time age 50ndash6413 graduate allftall13gr Full-shy‐time age 65 and over13 graduate allftall14gr Full-shy‐time age unknown graduate allftall03pb Full-shy‐time age under13 18 postbaccalaurate allftall04pb Full-shy‐time age 18ndash1913 postbaccalaureate allftall05pb Full-shy‐time age 20ndash2113 postbaccalaureate allftall06pb Full-shy‐time age 21ndash2413 postbaccalaureate allftall08pb Full-shy‐time age 25ndash2913 postbaccalaureate allftall09pb Full-shy‐time age 30ndash3413 postbaccalaureate allftall10pb Full-shy‐time age 35ndash3913 postbaccalaureate allftall11pb Full-shy‐time age 40ndash4913 postbaccalaureate allftall12pb Full-shy‐time age 50ndash6413 postbaccalaureate allftall13pb Full-shy‐time age 65 and over13 postbaccalaureate allftall14pb Full-shy‐time age unknown postbaccalaureate allftall03 Full-shy‐time age under13 18 allftall04 Full-shy‐time age 18ndash1913 allftall05 Full-shy‐time age 20ndash2113 allftall06 Full-shy‐time age 21ndash2413 allftall08 Full-shy‐time age 25ndash2913 allftall09 Full-shy‐time age 30ndash3413 allftall10 Full-shy‐time age 35ndash3913 allftall11 Full-shy‐time age 40ndash4913 allftall12 Full-shy‐time age 50ndash6413 allftall13 Full-shy‐time age 65 and over13 allftall14 Full-shy‐time age unknown allptall03ug Part-shy‐time age under13 18 undergraduate allptall04ug Part-shy‐time age 18ndash1913 undergraduate allptall05ug Part-shy‐time age 20ndash2113 undergraduate allptall06ug Part-shy‐time age 21ndash2413 undergraduate allptall08ug Part-shy‐time age 25ndash2913 undergraduate allptall09ug Part-shy‐time age 30ndash3413 undergraduate allptall10ug Part-shy‐time age 35ndash3913 undergraduate allptall11ug Part-shy‐time age 40ndash4913 undergraduate allptall12ug Part-shy‐time age 50ndash6413 undergraduate allptall13ug Part-shy‐time age 65 and over13 undergraduate allptall14ug Part-shy‐time age unknown undergraduate allptall03pr Part-shy‐time age under13 18 first-shy‐professional allptall04pr Part-shy‐time age 18ndash1913 first-shy‐professional allptall05pr Part-shy‐time age 20ndash2113 first-shy‐professional allptall06pr Part-shy‐time age 21ndash2413 first-shy‐professional allptall08pr Part-shy‐time age 25ndash2913 first-shy‐professional allptall09pr Part-shy‐time age 30ndash3413 first-shy‐professional allptall10pr Part-shy‐time age 35ndash3913 first-shy‐professional allptall11pr Part-shy‐time age 40ndash4913 first-shy‐professional allptall12pr Part-shy‐time age 50ndash6413 first-shy‐professional allptall13pr Part-shy‐time age 65 and over13 first-shy‐professional allptall14pr Part-shy‐time age unknown first-shy‐professional allptall03gr Part-shy‐time age under13 18 graduate all

9

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 11: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13 Variable Label ptall04gr Part-shy‐time age 18ndash1913 graduate allptall05gr Part-shy‐time age 20ndash2113 graduate allptall06gr Part-shy‐time age 21ndash2413 graduate allptall08gr Part-shy‐time age 25ndash2913 graduate allptall09gr Part-shy‐time age 30ndash3413 graduate13 allptall10gr Part-shy‐time age 35ndash3913 graduate allptall11gr Part-shy‐time age 40ndash4913 graduate allptall12gr Part-shy‐time age 50ndash6413 graduate allptall13gr Part-shy‐time age 65 and over13 graduate allptall14gr Part-shy‐time age unknown graduate allptall03pb Part-shy‐time age under 18 postbaccalaurate13 allptall04pb Part-shy‐time age 18ndash1913 postbaccalaureate allptall05pb Part-shy‐time age 20ndash2113 postbaccalaureate allptall06pb Part-shy‐time age 21ndash2413 postbaccalaureate allptall08pb Part-shy‐time age 25ndash2913 postbaccalaureate allptall09pb Part-shy‐time age 30ndash3413 postbaccalaureate allptall10pb Part-shy‐time age 35ndash3913 postbaccalaureate allptall11pb Part-shy‐time age 40ndash4913 postbaccalaureate allptall12pb Part-shy‐time age 50ndash6413 postbaccalaureate allptall13pb Part-shy‐time age 65 and over13 postbaccalaureate allptall14pb Part-shy‐time age unknown postbaccalaureate13 allptall03 Part-shy‐time age under 18 allptall04 Part-shy‐time age 18ndash1913 allptall05 Part-shy‐time age 20ndash2113 allptall06 Part-shy‐time age 21ndash2413 allptall08 Part-shy‐time age 25ndash2913 allptall09 Part-shy‐time age 30ndash3413 allptall10 Part-shy‐time age 35ndash3913 allptall11 Part-shy‐time age 40ndash4913 allptall12 Part-shy‐time age 50ndash6413 allptall13 Part-shy‐time age 65 and over13 allptall14 Part-shy‐time age unknown allftallgrp1ug Full-shy‐time ages up to 24 undergraduate allftallgrp2ug Full-shy‐time ages 25 to 34 undergraduate13 allftallgrp3ug Full-shy‐time ages 35 to 49 undergraduate allftallgrp4ug Full-shy‐time ages 50 and over13 undergraduate allptallgrp1ug Part-shy‐time ages up to 24 undergraduate allptallgrp2ug Part-shy‐time ages 25 to 34 undergraduate allptallgrp3ug Part-shy‐time ages 35 to 49 undergraduate allptallgrp4ug Part-shy‐time ages 50 and over13 undergraduate allftallgrp1pr Full-shy‐time ages up to 24 first-shy‐professional allftallgrp2pr Full-shy‐time ages 25 to 34 first-shy‐professional allftallgrp3pr Full-shy‐time ages 35 to 49 first-shy‐professional allftallgrp4pr Full-shy‐time ages 50 and over13 first-shy‐professional allptallgrp1pr Part-shy‐time ages up to13 24 first-shy‐professional allptallgrp2pr Part-shy‐time ages 25 to 34 first-shy‐professional allptallgrp3pr Part-shy‐time ages 35 to 49 first-shy‐professional allptallgrp4pr Part-shy‐time ages 50 and over13 first-shy‐professional allftallgrp1gr Full-shy‐time ages up to 24 graduate all

10

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 12: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13 Variable Label ftallgrp2gr Full-shy‐time ages 25 to 34 graduate allftallgrp3gr Full-shy‐time ages 35 to 49 graduate allftallgrp4gr Full-shy‐time ages 50 and over13 graduate allptallgrp1gr Part-shy‐time ages up to 24 graduate allptallgrp2gr Part-shy‐time ages 25 to 34 graduate allptallgrp3gr Part-shy‐time ages 35 to 49 graduate13 allptallgrp4gr Part-shy‐time ages 50 and over13 graduate allftallgrp1pb Full-shy‐time ages up to 2413 postbaccalaureate allftallgrp2pb Full-shy‐time ages 25 to 34 postbaccalaureate allftallgrp3pb Full-shy‐time ages 35 to 49 postbaccalaureate allftallgrp4pb Full-shy‐time ages 50 and over13 postbaccalaureate allptallgrp1pb Part-shy‐time ages up to 24 postbaccalaureate allptallgrp2pb Part-shy‐time ages 25 to 34 postbaccalaureate allptallgrp3pb Part-shy‐time ages 35 to 49 postbaccalaureate allptallgrp4pb Part-shy‐time ages 50 and over13 postbaccalaureate allftallgrp1 Full-shy‐time ages up to 24 allftallgrp2 Full-shy‐time ages 25 to 34 allftallgrp3 Full-shy‐time ages 35 to 49 allftallgrp4 Full-shy‐time ages 50 and over13 allptallgrp1 Part-shy‐time ages up to 24 allptallgrp2 Part-shy‐time ages 25 to 34 allptallgrp3 Part-shy‐time ages 35 to 49 allptallgrp4 Part-shy‐time ages 50 and over13 alldependent1 FISAPmdashdependent undergraduate financial aid13 applicants ($0ndash$14999)dependent2 FISAPmdashdependent undergraduate financial aid13 applicants ($15000ndash$29999)dependent3 FISAPmdashdependent undergraduate financial aid applicants ($30000ndash$41999)dependent4 FISAPmdashdependent undergraduate financial aid13 applicants ($42000ndash$59999)dependent5 FISAPmdashdependent undergraduate financial aid13 applicants ($60000+)fisap_dependent_total Total number of dependent studentsindependent1 FISAPmdashindependent undergraduate financial13 aid applicants ($0ndash$4999)independent2 FISAPmdashindependent undergraduate financial13 aid applicants ($5000ndash$9999)independent3 FISAPmdashindependent undergraduate financial13 aid applicants ($10000ndash$13999)independent4 FISAPmdashindependent undergraduate financial13 aid applicants ($14000ndash$19999)independent5 FISAPmdashindependent undergraduate financial13 aid applicants ($20000+)fisap_independent_total Total number of independent studentsfisap_0_14999k_share Share13 of total dependent students with FTI below $15000fisap_15_29999k_share Share13 of total dependent students with FTI below $29999applcn Total number of applicantsapplcnm Total number of applicantsmdashmaleapplcnw Total number13 of13 applicantsmdashfemaleadmssn Total number of admissionsadmssnm Total number of admissionsmdashmaleadmssnw Total number of admissionsmdashfemaleenrlt Total number of first-shy‐time degreecertificate-shy‐seeking undergraduatesEnrlm Total number of first-shy‐time degreecertificate-shy‐seeking male undergraduatesEnrlw Total number of first-shy‐time degreecertificate-shy‐seeking female undergraduatesNotes13 Imputation flags for all13 variables except for those13 marked also were13 excluded from the13 database FISAP=FiscalOperations Report and Application to Participate13 FTI=FISAP Total13 Income

11

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12

Page 13: Delta Cost Project Database 1987–2015 Data File …...Delta Cost Project Database 1987–2015 Data File Documentation May 2017 Steve Hurlburt Audrey Peek Jie Sun Delta Cost Project

13 13 13 13 13 13 13 13

13 13 13 13 13 13 13 13

Revised13 institutional groupings13 Whenever an institution serving as13 a ldquoparentrdquo13 institution includes newldquofull childrdquo6 institution(s)13 in its data reporting13 the institutions are grouped together in the database13 Aslong as the new ldquofull13 childrdquo institution has not previously reported data to IPEDS the inclusion of13 thechild institutionrsquos data with13 the parent institutionrsquos data does not change13 the13 information that waspreviously published13 in13 earlier data files13

Occasionally institutions that previously reported their13 own data establish new parent-shy‐childrelationships or merge together13 When these relationships are13 identified the affected institutions aregrouped together for13 the entire span of13 the database which may result in revisions to data published13 in13 earlier versions of the13 database13 The table below lists the preexisting13 institutional groupings that13 established new parent-shy‐child relationships in 201 or 2015 and may contain revised grouped data for13 either all or some13 of the years previously published13 in13 the 1987ndash2013 database13

Group ID Parent Institution Name New Child Institution 1555 Antioch13 University (440138) Antioch13 University-shy‐Connected13 (485908)1699 University of Tennessee-shy‐Knoxville (221759) University of Tennessee Health Science Center

(487010)2420 American13 Career College-shy‐Los Angeles (109040) American13 Career College-shy‐Long13 Beach (481854)2486 Chicago13 School of Professional Psychology

(143978)Chicago13 School of Professional Psychology atXavier (487153)

2705 Centro13 de Estudios Multidisciplinarios-shy‐San Juan(241517)

Centro13 de Estudios Multidisciplinarios-shy‐ -shy‐Mayaquez (484835)

2831 Dade Medical College-shy‐Miami (444574) Dade Medical College-shy‐Jacksonville (476391)

New institutional13 groupings The table below lists institutional groupings that were established in either201 or 201 and may contain revised grouped data13 for either all or some13 of the13 years previouslypublished13 in13 the 1987ndash201313 database

Group ID Parent Institution Name New Child Institution 3052 University of Arizona (104179) University of Arizona-shy‐South (487296)3053 Institute of Beauty and Wellness (450650) Aveda Institute-shy‐Madison (487506)

6 This is in contrast to a ldquopartial13 childrdquo in which an institution may report some of its own financial13 data on thefinance survey (typically operating revenues and expenditures) while the parent13 institution reports other financialdata (typically balance sheet data such13 as assets and13 liabilities)

12