Comparative financial information, derived from two national surveys of 503 public two-year colleges, is presented in this report for fiscal year (FY) 1990-91. The report includes statistics for the national sample and six peer groups, space for colleges to compare their institutional statistics with national and peer groups, and tables, bar graphs, and pie charts. The nine sections of the report focus on: (1) an introduction to the background, objectives, and national sample of the financial study, including information on ordering reports, obtaining specialized data analyses, and responding to and using the report; (2) limitations of the study and explanations of study methods, including a section that attempts to dispel the myth of the "typical college," explanations of calculations, and definitions; (3) participation by state and region; (4) guidelines for developing comparative analyses; (5) information on median revenues by source for the national sample, multi-campus districts, and single college districts by size; (6) expenditures by object for the sample college groups; (7) credit full-time equivalent (FTE) and headcount students per FTE staff, instructional faculty as a percentage of total FTE staff, and part-time staff as a percentage of FTE staff; (8) selected ratios showing staffing patterns, service area participation, appropriations per student, space per student, and scholarships per student, and other budgetary and physical plant information; and (9) student characteristics, such as ethnicity, age, gender, units taken, hours attended, and class level. Appendixes provide additional information on study methodology, a copy of the data collection survey form, a list of participating colleges and peer groups composition, and a user's survey. (JMC)