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Institute of Education Sciences

IPEDS Finance Data Reveal How Pension Benefits May Contribute to the Growth of Public Postsecondary Institutions’ Financial Liabilities

In the long-standing conversation of high college costs, ever wonder what public colleges and universities owe? For Fiscal Year (FY) 2017, the National Center for Education Statistics (NCES) using the Integrated Postsecondary Education System (IPEDS) found that 1,624[1] public institutions carried debt and total financial obligations of $451 billion in current dollars (see figure 1).

New finance data from IPEDS can now provide more insight about these obligations than was previously available.

Several common financial obligations or liabilities[2] can be found across all U.S. postsecondary institutions. A portion of an institution’s liabilities can be attributed to pension benefits and contributions (i.e., pension liabilities). Since fiscal year 2015, IPEDS collected data on these obligations as a specific part of the total debt held by public postsecondary institutions.  For example, the total amount of pension benefits and contributions that public institutions owed their employees in FY 2017 was $95 billion (see figure 1).

 



 

Before FY 2015, institutions did not have to report to NCES their pension liabilities and the total liabilities for public institutions were $304 billion in FY 2014.  However, after the change in reporting standards, the total liabilities for all public institutions jumped to $395 billion in FY 2015. This increase is greater than increases in all other fiscal years from 2012 to 2017. This finding suggests that the implementation of the new pension reporting standards may have contributed to the change in the increasing trend of total liabilities data.

Reporting Change in Context

Prior to the revised pension reporting standards, dating back to 1997, public institutions reported the difference between their annual required contribution to the pension plan(s) and the actual annual contribution (e.g., net pension obligation). The revised standards—known as Government Accounting Standards Board (GASB) Statements 67 and 68—require institutions to report the entire unfunded pension amount (e.g., net pension liability), not just the amount of deficiency in annual payments.

Including the full current pension liability of the institution instead of the annual shortfall in pension funding of the institution resulted in large shifts in the balance sheet of many public institutions. For example, if an institution had a total of $2 million in pension liabilities, prior to 2015 this institution would not report the $2 million in net pension liabilities, just the amount below the required contribution for that year that was actually paid. Now, this institution must report the full $2 million in net pension liabilities, even if the annual required contribution had been paid in full. This revision of the financial reporting standards resulted in increased transparency and accuracy of the total amount of liabilities reported by institutions.

Additional IPEDS Resources

NCES encourages educational researchers to use IPEDS data—a primary source on U.S. colleges, universities, and technical and vocational institutions. For more information about the IPEDS data, visit the IPEDS Survey Components page.

While finance data from the IPEDS collection may seem to be targeted for accountants and business officers, researchers interested in a postsecondary institution’s financial health can explore through expense and revenue metrics, resulting in possible data-driven, bellwether information. To learn more about an institution’s finance data, in particular its pension benefits, click here for the current finance survey materials; archived changes to the survey materials in 2015–16 (FY 2015)—such as the implementation of the new pension reporting standards; and links to Video Tutorials, FAQs, glossary definitions and other helpful resources.  

 

 By Bao Le, Aida Ali Akreyi, and Gigi Jones


[1] This total includes 735 four-year public institutions, 889 two-year public institutions, and 63 administrative public system offices (41 four-year and 22 two-year offices). Administrative system offices can report on behalf of their campuses. The four non-Title IV-eligible U.S. service academics are not included.

[2] Liabilities include long-term debts (current and noncurrent) as well as other current and noncurrent liabilities such as pensions, compensated absences, claims and judgments, etc.

New Report on Crime and Safety in Schools and College Campuses

Crime in the nation’s schools and college campuses has declined overall during the past two decades, according to a report released on April 17, 2019. Indicators of School Crime and Safety 2018 highlights new information on a wide array of data points, including youth opioid use, perceptions of bullying, and active shooter incidents in educational settings. The report also covers topics such as victimization, school conditions, school environment, safety and security measures at school, and criminal incidents at postsecondary institutions.

In 2017, students ages 12–18 experienced 827,000 total victimizations (i.e., theft and nonfatal violent victimization) at school and 503,800 total victimizations away from school. These figures represent a rate of 33 victimizations per 1,000 students at school, compared to 20 victimizations per 1,000 students away from school. From 1992 to 2017, the total victimization rate and rates of specific crimes—thefts, violent victimizations, and serious violent victimizations—declined for students ages 12–18, both at school and away from school.

This edition of Indicators of School Crime and Safety includes an analysis of active shooter incidents, which represent a small subset of the possible violent incidents that occur at schools. While rare, these events are of high concern to all those interested in the safety of our nation’s students. From 2000 to 2017, there were 37 active shooter incidents at elementary and secondary schools and 15 active shooter incidents at postsecondary institutions. During this period, there were 153 casualties (67 killed and 86 wounded) in active shooter incidents at elementary and secondary schools, and 143 casualties (70 killed and 73 wounded) in active shooter incidents at postsecondary institutions.

Between July 1, 2015 and June 30, 2016, the most recent period available, there were 18 homicides of school-age youth (ages 5–18) at a school out of the 1,478 homicides of school-age youth in the United States. During the same period, 3 of the 1,941 total suicides of school-age youth occurred at school.

In 2017, about 20 percent of students ages 12–18 reported being bullied at school during the school year. Between 2005 and 2017, the percentage of students who reported being bullied at school declined overall and for most of the student and school characteristics examined.

 



 

Of the students who were bullied in 2017, about 56 percent felt that those who had bullied them had the ability to influence what other students thought of them. A higher percentage of female students (62 percent) than male students (48 percent) reported that those who bullied them had the ability to influence what other students thought of them.

 



 

The new report included a special analysis that shows that the percentage of 8th-graders who reported using heroin during the past 12 months decreased from 1.4 percent in 1995 to 0.3 percent in 2017. The percentage also decreased from 1.1 to 0.2 percent for 10th-graders and from 1.1 to 0.4 percent for 12th-graders during the same period. This 0.4 percent of 12th graders reflects 15,900 students, who were recent users of heroin. The use of OxyContin and Vicodin during the past 12 months also generally decreased for 8th-, 10th-, and 12th-graders between 2005 (the first year of data collection for these survey items) and 2017.

 



 

There were also decreases for other types of substance abuse. The percentage of students in grades 9–12 who reported using alcohol at least once during the previous 30 days decreased from 47 to 30 percent between 2001 and 2017. Also, the percentage of students in grades 9–12 reporting marijuana use at least 1 time during the previous 30 days in 2017 (20 percent) was lower than the percentage for 2001 (24 percent).

Other findings – elementary and secondary schools

  • About 99 percent of students ages 12–18 reported that they observed the use of at least one of the selected safety and security measures at their schools in 2017. The three most commonly observed safety and security measures were a written code of student conduct (95 percent), a requirement that visitors sign in and wear visitor badges or stickers (90 percent), and the presence of school staff (other than security guards or assigned police officers) or other adults supervising the hallway (88 percent).
  • About 6 percent of students ages 12–18 reported being called hate-related words at school during the school year in 2017, representing a decrease from 12 percent in 2001. This percentage also decreased between 2001 and 2017 for male and female students as well as for White, Black, and Hispanic students.
  • The percentage of students in grades 9–12 who reported having been in a physical fight anywhere in the previous 12 months decreased between 2001 and 2017 (from 33 to 24 percent), as did the percentage of students in these grades who reported having been in a physical fight on school property (from 13 to 9 percent).

 



 

Other findings – postsecondary Institutions

  • The number of on-campus crimes reported in 2016 was lower than the number reported in 2001 for every category except forcible sex offenses and negligent manslaughter offenses. The number of reported forcible sex crimes on campus increased from 2,200 in 2001 to 8,900 in 2016 (a 305 percent increase).
  • Race, religion, and sexual orientation were the categories of motivating bias most frequently associated with the 1,070 hate crimes reported on college campuses in 2016.

To view the full report, please visit https://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2019047.

A Closer Look at the Performance of Hispanic and Asian Subgroups

Breaking down data by racial and ethnic groups, such as White, Black, Hispanic, and Asian, can provide a better understanding of education performance and outcomes than just looking at overall outcomes. But these broad racial/ethnic groupings can still be large enough to hide important information and nuances about student performance and outcomes.  

A recent NCES report, Status and Trends in the Education of Racial and Ethnic Groups 2018, examines current conditions and changes over time in education activities and outcomes for members of racial and ethnic groups in the United States. The report also uses data from the U.S. Census Bureau’s American Community Survey[1] to examine outcomes for U.S. and foreign-born individuals who identify with specific Hispanic and Asian ancestry subgroups (e.g., Mexican, Puerto Rican, Chinese, Asian Indian).[2] For example, although 11 percent of Asian children under age 18 were living in poverty in 2016, the child poverty rate differed by more than 30 percentage points across the selected Asian subgroups—ranging from 6 percent each for Asian Indian, Filipino, and Japanese children to 37 percent for Bangladeshi children.

These differences among subgroups were seen in other measures as well, including college participation and attainment.

 

COLLEGE PARTICIPATION RATES

The College Participation Rates indicator shows the total college enrollment rate, meaning the percentage of 18- to 24-year-olds enrolled in 2- or 4-year colleges and universities.

  • In 2016, the Hispanic average college enrollment rate was 36 percent. However, among Hispanic subgroups, the average college enrollment rate ranged from 27 percent for Honduran 18- to 24-year-olds to 64 percent for Chilean 18- to 24-year-olds. (See figure 1 below.)
  • In 2016, the Asian average college enrollment rate was 67 percent. However, among Asian subgroups, the average college enrollment rate ranged from 23 percent for Burmese 18- to 24-year-olds to 78 percent for Chinese 18- to 24-year-olds.

 



 

ATTAINMENT OF A BACHELOR'S OR HIGHER DEGREE

The Attainment of a Bachelor’s or Higher Degree indicator shows the percentage of adults (25 or older) who earned at least a bachelor’s degree.

  • In 2016, about 15 percent of Hispanic adults had earned a bachelor’s or higher degree. However, among Hispanic subgroups, the percentage ranged from 9 percent for Salvadoran and Guatemalan adults to 55 percent for Venezuelan adults.
  • In 2016, about 54 percent of Asian adults had earned a bachelor’s or higher degree. However, among Asian subgroups, the percentage ranged from 10 percent for Bhutanese adults to 74 percent for Asian Indian adults. (See figure 2 below.)

 



 

This report also presents information about Hispanic and Asian subgroups on topics including nativity, children’s living arrangements, children living in poverty, and high school status dropout rates.

Looking for more information about different racial/ethnic populations on topics spanning from early childcare and education arrangements to earnings and employment as an adult? Check out the full Status and Trends in the Education of Racial and Ethnic Groups 2018 report!

 

By Sidney Wilkinson-Flicker


[1] Learn more about the Public Use Microdata Sample of the American Community Survey.

[2] If the number of individuals in a subgroup is too small, the data may not be presented for privacy reasons. Additionally, a small sample size can mean that an apparent difference between two groups is not statistically significant.

A Slightly More Diverse Public School Teaching Workforce

There is research evidence that having a teacher of the same race/ethnicity can have positive impacts on a student’s attitudes, motivation, and achievement[1] and that minority teachers may have more positive expectations for minority students’ achievement than nonminority teachers.[2] New data from the National Center for Education Statistics show that the public school teaching workforce is becoming more diverse, but is still predominantly White.

The majority of public elementary and secondary school teachers were White in both 2003–04 and 2015–16. However, the percentage of teachers who were White was lower in 2015–16 than in 2003–04 (80 vs. 83 percent). While the percentage of teachers who were Black also fell slightly in that time, the percentages of teachers who were Hispanic, Asian, and of Two or more races were higher in 2015–16 than in 2003–04.

 


Figure 1. Percentage distribution of teachers in public elementary and secondary schools, by race/ethnicity: School years 2003–04 and 2015–16



# Rounds to zero.
NOTE: Data are based on a head count of full-time and part-time teachers. Race categories exclude persons of Hispanic ethnicity. Detail may not sum to totals because of rounding. Although rounded numbers are shown, figures are based on unrounded estimates.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Schools and Staffing Survey (SASS), “Public School Teacher Data File,” 2003–04; and National Teacher and Principal Survey (NTPS), “Public School Teacher Data File,” 2015–16. See Digest of Education Statistics 2017, table 209.10.


 

The racial/ethnic diversity of teachers differed somewhat by school characteristics. For example, schools with more racial/ethnic diversity in their student populations also tended to have more racial/ethnic diversity among teachers. In 2015–16, the percentage of minority[3] teachers was highest at schools that had 90 percent or more minority students (55 percent) and was lowest at schools with less than 10 percent minority students (2 percent). The opposite pattern was observed for White teachers, who accounted for 98 percent of teachers at schools with less than 10 percent minority students but made up only 45 percent of staff at schools with 90 percent or more minority students.

 


Figure 2. Percentage distribution of teachers in public elementary and secondary schools, by percentage of minority students in school and teacher minority status: School year 2015–16



NOTE: Excludes the 7 percent of teachers for whom the percentage of minority enrollment in the school was not available. Minority teachers include all racial/ethnic groups except for White. Race categories exclude persons of Hispanic ethnicity. Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, National Teacher and Principal Survey (NTPS), “Public School Teacher Data File,” 2015–16. See Digest of Education Statistics 2017, table 209.23.


 

Are you interested in other differences in teacher characteristics by race/ethnicity? Then check out the spotlight feature in the Status and Trends in the Education of Racial and Ethnic Groups 2018 report.

 

By Lauren Musu

 

[1] Egalite, A.J., and Kisida, B. (2018). The Effects of Teacher Match on Students’ Academic Perceptions and Attitudes. Educational Evaluation and Policy Analysis, 40(1): 59–81; Egalite, A.J., Kisida, B., and Winters, M.A. (2015). Representation in the Classroom: The Effect of Own-Race Teachers on Student Achievement. Economics of Education Review, 45, 44–52.

[2] Gershenson, S., Holt, S.B., and Papageorge, N.W. (2016). Who Believes in Me? The Effect of Student-Teacher Demographic Match on Teacher Expectations. Economics of Education Review, 52, 209–224.

[3] Minority teachers include all racial/ethnic groups except for White.

Explore Transfer Student Data from the Integrated Postsecondary Education Data System (IPEDS)

Transfer students who attend full time complete a degree at higher rates than those attending part time. There were 2.1 million students who transferred into a 4-year institution during the 2009-10 academic year. At public institutions, which had the majority of transfer students (1.3 million) in 2009-10, 61 percent of full-time transfers completed their degree after 8 years of entering the institution, compared to 32 percent of part-time transfers (figure 1).

 



 

While NCES data users may be more familiar with the postsecondary transfer student data in the Beginning Postsecondary Study, NCES also collects data on this topic through the Integrated Postsecondary Education Data System (IPEDS) collection. IPEDS annually requires over 4,000 colleges and universities to report their transfer data starting from enrollment to completion. As defined by IPEDS, students who transfer into an institution with prior postsecondary experience–whether credit was earned or not–are considered transfer-in students. Students who leave an institution without completing their program of study and subsequently enrolled in another institution are defined as transfer-out students.

Below are some of the key data collected on student transfers through the different IPEDS survey components:

  • Fall Enrollment (EF): Transfer-in data

Collected since 2006-07, institutions report the fall census count and specific characteristics—i.e., gender, race/ethnicity, and attendance status (full and part time)—of transfer-in students.

  • Graduation Rates (GR): Transfer-out data

Collected since 1997-98, GR collects counts of students who are part of a specific first-time, full-time student cohort. Data users can calculate the transfer-out rates of first-time, full-time students by race/ethnicity and gender for each institution that reports transfer-out data. NCES requires the reporting of transfer-out data if the mission of the institution includes providing substantial preparation for students to enroll in another eligible institution without having completed a program. If it is not part of the institution’s mission, an institution has the option to report transfer-out data.

  • Outcome Measures (OM): Transfer-in and transfer-out data

Collected since 2015-16, OM collects information on entering students who are first-time students as well as non-first-time students (i.e., transfer-in students). Institutions report on the completions of transfer-in students at three points in time: at 4, 6, and 8 years. Also, any entering student who does not earn an award (i.e., certificate, associate’s degree, or bachelor’s degree), leaves the institution, and subsequently enrolls in another institution is reported as a transfer-out student. Click to learn more about OM. All institutions reporting to OM must report their transfer-out students regardless of mission.

 

NCES has been collecting IPEDS for several decades, which allows for trend analysis. Check out the IPEDS Trend Generator’s quick analysis of transfer-in students' fall enrollment. Also, the National Postsecondary Education Cooperative commissioned a 2018 paper that provides a high-level examination of the most common issues regarding U.S. postsecondary transfer students and presents suggestions on how NCES could enhance its student transfer data collection. For example, one caveat to using IPEDS transfer data is that information on where students transfer from or to is not collected. This means IPEDS data cannot be used to describe the various pathways of transfer students, such as reverse, swirling, and lateral transferring.[1]. While these nuances are important in today’s transfer research, they are out of the scope of the IPEDS collection. However, IPEDS data do provide a valuable national look at transfers and at the institutions that serve them. 

 

[1] A reverse transfer is defined as a student who transfers from a high-level institution to a low-level institution (e.g., transferring from a 4-year institution to a 2-year institution). Students who take a swirling pathway move back and forth between multiple institutions. A lateral transfer student is a student who transfers to another institution at a similar level (e.g., 4-year to 4-year or 2-year to 2-year). 

 

 

By Gigi Jones