NCES Blog

National Center for Education Statistics

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.

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

 

 

 

Celebrating 150 Years of Education Data

Statistics paint a portrait of our Nation. They provide important information that can help track progress and show areas that need attention. Beginning with the first Census in 1790, federal statistics have been used to allocate representation in Congress. Labor statistics have been gathered since the middle of the 19th century. And since 1870, the federal government has collected statistics on the condition and progress of American education.

One of the early Commissioners, John Eaton, lamented in his 1875 report to Congress that, “When the work of collecting educational statistics was begun by the Office, it was found that there was no authentic list of the colleges in the United States, or of academies, or normal schools, or schools of science, law, or medicine, or of any other class of educational institutions.” In the beginning, data were collected on basic items such as public school enrollment and attendance, teachers and their salaries, high school graduates, and expenditures. Over the years, the level of detail gradually has increased to address the needs of policy makers and the public. For example, data collections were expanded after WWII to provide more information on the growth of postsecondary education resulting from the Servicemen’s Readjustment Act, also known as the GI Bill.

Patterns of enrollment change help to illustrate the growth in the nation’s education system. In 1900, relatively few students ever attended high school or college.  Of the 17.1 million students in 1900, only about 0.6 million, 4 percent of students, were enrolled in grades 9 through 12 and 0.2 million, 1 percent of students, were enrolled in postsecondary education.  During the first half of the 20th century, high school became a key part of the educational experience for most Americans. Between 1899-1900 and 1949-50, both population growth and an increase in the number of students attending high school and postsecondary education led to shifts in the distribution of students at different levels. Of the 31.2 million students in 1949-50, about 71 percent were enrolled in prekindergarten through grade 8, about 21 percent were enrolled in grades 9 through 12, and about 9 percent were enrolled in college. From 1949–50 to more recent years, enrollment in postsecondary education has become more common. Of the 75.7 million students enrolled in 2015, about 26 percent were enrolled in postsecondary education. About 52 percent of students were enrolled in prekindergarten through grade 8 in 2015, and about 22 percent were enrolled in grades 9 through 12.   

In 1962, the National Center for Education Statistics was authorized by legislation, which underscored the expanding role of education statistics within the federal system. This new role was highlighted by major advances in gathering policy-relevant and research-oriented information about our education system through the establishment of the National Assessment of Educational Progress (NAEP) in the late 1960s and the beginning of the National Longitudinal Study of 1972. Elementary and secondary administrative record systems were expanded by working collaboratively with state education agencies through the Common Core of Data beginning in the late 1970s.

The Integrated Postsecondary Education Data System (IPEDS) was developed from existing systems to better meet the needs of institutional, state, and federal decision makers. At the same time, the Center developed new sample surveys to efficiently meet research and policy needs. These new surveys included the National Postsecondary Student Aid Study (1986-87), the Schools and Staffing Survey (1987-88) and the National Household Education Survey (1991).

NCES longitudinal studies have continued to strongly support research and policy analyses at all levels from early childhood to postsecondary education.  One example was the groundbreaking Early Childhood Longitudinal Study, Birth Cohort (2001), which obtained nationally representative data on children from birth to kindergarten entry. NCES has continued a tradition of innovation by including digitally based assessments in the 2017 National Assessment of Educational Progress and by introducing interactive geographic mapping to our website. NCES strives to improve measures of the condition of education by collecting data that reflect the educational experiences of all students, while maintaining a faithful commitment to accuracy, transparency, and objectivity. Find out more about the history of NCES here or by visiting the NCES webpage at nces.ed.gov.

 

By Tom Snyder

Back to School by the Numbers: 2018

Across the country, hallways and classrooms are full of activity as students head back to school for the 2018–19 academic year. Each year, the National Center for Education Statistics (NCES) compiles some back-to-school facts and figures that give a snapshot of our schools and colleges for the coming year. You can see the full report on the NCES website, but here are a few “by-the-numbers” highlights. You can also click on the hyperlinks throughout the blog to see additional data on these topics.

The staff of NCES and the Institute of Education Sciences hopes our nation’s students, teachers, administrators, school staffs, and families have an outstanding school year!

 

50.7 million

The number of students expected to attend public elementary and secondary schools this year—slightly more than in the 2017–18­ school year (50.6 million). The racial and ethnic profile of these students includes 24.1 million White students, 7.8 million Black students, 14.0 million Hispanic students, 2.6 million Asian students, 0.2 million Pacific Islander students, 0.5 million American Indian/Alaska Native students, and 1.6 million students of Two or more races.

About 5.9 million students are expected to attend private schools this year.

 

16.0

The expected number of public school students per teacher in fall 2018. This ratio has remained consistent at around 16.0 since 2010. However, the pupil/teacher ratio is lower in private schools (12.3) and has fallen since 2010, when it was 13.0. 

 

$12,910

This is the projected per-student expenditure in public elementary and secondary schools in 2018–19. Total expenditures for public elementary and secondary schools are projected to be $654 billion for the 2018–19 school year.

 

3.6 million

The number of students expected to graduate from high school this academic year, including about 3.3 million from public schools and nearly 0.4 million from private schools.

 

19.9 million

This is the number of students expected to attend American colleges and universities this fall—higher than the fall 2000 enrollment of 15.3 million but lower than the peak of 21.0 million in 2010. About 13.3 million students will attend four-year institutions and 6.7 million will attend two-year institutions.

 

56.5%

The projected percentage of female postsecondary students in fall 2018, for a total of about 11.2 million female students, compared with 8.7 million male students.

 

By Lauren Musu, NCES and Molly Fenster, American Institutes for Research