This guide for members of the governing boards of independent colleges and universities is intended to provide information necessary to an understanding of college and university financial statements, especially annual financial statements. Following an introductory chapter, chapter 2 identifies key questions and strategic issues facing…

One of several essential tools for assessing how the financial health of educational institutions is evolving is the Consolidated Net Worth Statement. This essay explores various aspects of conventional "funds" balance sheets and compares them with the Consolidated Net Worth. Emphasis is placed on how the Consolidated Net Worth Statement…

This report, one of a series on Changing Patterns of Finance in Higher Education, examines important changes in the funding for higher education in England during the 1970s and 1980s. Until the early 1970s, English universities were funded by quinquennial grants from the government through the University Grants Committee; the public sector…

This report presents the results of a 1991 study of the performance and management of endowments of colleges and universities. Part I offers information on the data collection and describes several definitions and formula used in the analysis. Part II presents the report's exhibits in two sections the first of which treats endowment…

This report presents the results of the 1995 study of the performance and management of college and university endowments, based on 394 institutions providing data. A summary abstract provides an overview of performance and investment data; and Part 1 of the study provides a brief commentary covering endowment characteristics, historical…

This report presents the results of a 1992 study of the performance and management of college and university endowments. Part I offers succinct information on the data collection process, provides definitions, and explains the formula used in the analysis. Part II presents the report's exhibits in two sections. The first section describes: (1)…

This executive summary presents the results of a 1998 study of endowment assets of 509 higher education institutions, and is intended to allow administrators and trustees to evaluate the performance of their endowments and to acquaint them with the investment policies and practices of other higher education institutions. The report begins with a…

This report presents the results of a 1998 study of endowment assets of 509 higher education institutions, and is intended to allow administrators and trustees to evaluate the performance of their endowments and to acquaint them with the investment policies and practices of other higher education institutions. A brief abstract notes some…