NABET, NABET 2018 Conference

Font Size: 
An Update for research on finacial comparisons on 50 private colleges and universities in Pennsylvania
Michael J Gallagher

Last modified: 2018-05-18

Abstract


This paper provides the results of a common size analysis for fifty private colleges and universities in Pennsylvania.  The colleges are grouped in five tiers based on the size of the endowment at the institution.  The 990 tax form is used as the base for the financial results for the fiscal year ending June 30, 2016.  The analysis uses the total revenue at the universities as the base to create a comparison of the revenue stream and the expense allocations for these fifty institutions of higher learning.  In addition, revenue is compared to the total assets, liabilities, and net assets for these entities.  This paper will use three base points in the anlysis 2010, 2013 and 2016.

Keywords


financial analysis, not-for-profit universities, Pennsylvania