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Government & Education · NCES IPEDS · Functional expenses

Where the Tuition Goes

Every college that takes a federal aid dollar files an annual ledger with the Education Department: what it spent, function by function. The earnings scorecards never open that ledger. This page does - and reads the education dollar the way a bursar would. Thirty cents of it buys teaching. Twelve cents buys administration, and that slice has been widening for thirty years.

~6,000 colleges file the ledger each year
$38,500 core spend per student, per year
12¢ of every core dollar is administration
Illustrative Illustrative stand-in figures in the real IPEDS shape · 1980-present

Entry 01

The education dollar

Per FTE student · $38,500

Take everything the average college spends per student in a year - about $38,500 - and call it one dollar. IPEDS says what each cent was for. Teaching is the biggest single slice, but it is not half. Administration, drawn in violet here and everywhere on this page, takes 12% before a single class meets.

30% Instruction
12% Administration
58% Everything else
One dollar of core spending, split by IPEDS expense function, national average across all Title IV institutions. Every slice is itemized in the ledger below.
FunctionSharePer FTE
Instruction 30% $11,550
Research 11% $4,235
Academic support 9% $3,465
Student services 9% $3,465
Administration 12% $4,620
Operations & maintenance 8% $3,080
Public service, aid & auxiliary 21% $8,085

Illustrative Shares are illustrative stand-ins in the real IPEDS shape.

Entry 02

Where the growth went

Real change per FTE · 2010-2022

Colleges spend more per student than they did a decade ago - but the new money did not go where the catalog says it does. In constant dollars, administration grew +32% per student, roughly 2.3x the pace of instruction. The classroom got the smallest raise of any function but the physical plant.

  1. Administration $3,500 to $4,620 / FTE
    +32%
  2. Student services $2,705 to $3,465 / FTE
    +28%
  3. Academic support $2,860 to $3,465 / FTE
    +21%
  4. Public service, aid & auxiliary $6,850 to $8,085 / FTE
    +18%
  5. Instruction $10,150 to $11,550 / FTE
    +14%
  6. Research $3,850 to $4,235 / FTE
    +10%
  7. Operations & maintenance $2,905 to $3,080 / FTE
    +6%
Change in per-student spending by IPEDS expense function, FY 2010 to FY 2022, constant dollars. Bars share one scale; the longest is the fastest grower.

Illustrative Growth figures are illustrative stand-ins; the two-vintage constant-dollar method is the real one (see Methodology).

Entry 03

The thirty-year drift

Share of core spend · 1990-2022

Neither line moves fast, which is exactly why nobody notices. Since 1990 the instruction share of the education dollar has slipped from 34% to 30% while administration climbed from 9% to 13%. A point or two a decade, every decade, always in the same direction.

Instruction Administration
0% 10% 20% 30% 40% 19901995200020052010201520202022 30% Instruction 13% Admin
National instruction and administration shares of core spending, 1990-2022. One axis, one total: what one line gains, the rest of the dollar gives up.

Illustrative Illustrative trajectory in the real IPEDS time-series shape.

Entry 04

The administration map

Admin share of core spend · by state

Roll every college's ledger up to its state and the administrative slice still refuses to average out: about 11.0% of the dollar in New York, 19.0% in Arizona. Denser violet means more of the state's education dollar goes to running institutions rather than teaching in them.

Alabama: 14.0% administration Alaska: 16.0% administration Arizona: 19.0% administration Colorado: 13.0% administration Florida: 18.0% administration Georgia: 15.0% administration Indiana: 13.0% administration Kansas: 13.0% administration Maine: 16.0% administration Massachusetts: 12.0% administration Minnesota: 13.0% administration New Jersey: 12.0% administration North Carolina: 13.0% administration North Dakota: 16.0% administration Oklahoma: 14.0% administration Pennsylvania: 13.0% administration South Dakota: 16.0% administration Texas: 14.0% administration Wyoming: 15.0% administration Connecticut: 14.0% administration Missouri: 15.0% administration West Virginia: 15.0% administration Illinois: 12.0% administration New Mexico: 14.0% administration Arkansas: 13.0% administration California: 11.0% administration Delaware: 12.0% administration District of Columbia: 15.0% administration Hawaii: 13.0% administration Iowa: 15.0% administration Kentucky: 14.0% administration Maryland: 13.0% administration Michigan: 11.0% administration Mississippi: 14.0% administration Montana: 15.0% administration New Hampshire: 15.0% administration New York: 11.0% administration Ohio: 13.0% administration Oregon: 13.0% administration Tennessee: 15.0% administration Utah: 16.0% administration Virginia: 13.0% administration Washington: 12.0% administration Wisconsin: 12.0% administration Nebraska: 14.0% administration South Carolina: 15.0% administration Idaho: 14.0% administration Nevada: 17.0% administration Vermont: 17.0% administration Louisiana: 15.0% administration Rhode Island: 14.0% administration
Less < 12.5%12.5-14%14-15.5%15.5-17%>= 17% More administration

Administrative share of core spending, dollar-weighted across each state's Title IV institutions. Every state's exact figure is in the table below - the map is the overview, the ledger is the record.

State-by-state figures all 51 rows
StateAdmin shareInstructionPer FTEInstitutions
Arizona AZ 19.0% 27.8% $26,500 110
Florida FL 18.0% 28.6% $25,500 330
Nevada NV 17.0% 31.6% $41,000 34
Vermont VT 17.0% 29.2% $23,500 22
Alaska AK 16.0% 32.7% $42,500 9
Maine ME 16.0% 31.5% $33,500 30
North Dakota ND 16.0% 31.5% $33,500 22
South Dakota SD 16.0% 32.7% $43,000 22
Utah UT 16.0% 31.8% $36,000 44
District of Columbia DC 15.0% 32.4% $34,000 20
Georgia GA 15.0% 32.7% $36,000 142
Iowa IA 15.0% 31.6% $28,000 66
Louisiana LA 15.0% 32.1% $31,500 78
Missouri MO 15.0% 33.2% $39,500 140
Montana MT 15.0% 33.8% $44,000 24
New Hampshire NH 15.0% 33.8% $44,000 30
South Carolina SC 15.0% 33.4% $40,500 80
Tennessee TN 15.0% 32.7% $36,000 120
West Virginia WV 15.0% 32.1% $32,000 44
Wyoming WY 15.0% 33.0% $38,000 10
Alabama AL 14.0% 33.5% $35,000 74
Connecticut CT 14.0% 34.2% $40,000 56
Idaho ID 14.0% 32.3% $26,000 29
Kentucky KY 14.0% 32.9% $31,000 80
Mississippi MS 14.0% 32.8% $30,500 42
Nebraska NE 14.0% 34.4% $42,000 42
New Mexico NM 14.0% 34.3% $40,500 42
Oklahoma OK 14.0% 32.0% $24,000 70
Rhode Island RI 14.0% 33.0% $31,000 20
Texas TX 14.0% 32.6% $28,500 340
Arkansas AR 13.0% 33.1% $25,500 52
Colorado CO 13.0% 32.8% $23,500 96
Hawaii HI 13.0% 34.4% $35,500 20
Indiana IN 13.0% 33.7% $30,000 120
Kansas KS 13.0% 32.9% $24,500 62
Maryland MD 13.0% 35.3% $42,000 64
Minnesota MN 13.0% 33.2% $26,000 110
North Carolina NC 13.0% 34.6% $36,500 150
Ohio OH 13.0% 34.7% $37,500 220
Oregon OR 13.0% 34.1% $33,500 68
Pennsylvania PA 13.0% 33.3% $27,000 260
Virginia VA 13.0% 32.8% $23,500 130
Delaware DE 12.0% 34.3% $27,500 17
Illinois IL 12.0% 33.9% $25,000 220
Massachusetts MA 12.0% 33.6% $23,000 150
New Jersey NJ 12.0% 34.2% $27,000 120
Washington WA 12.0% 35.6% $37,000 90
Wisconsin WI 12.0% 35.4% $36,000 88
California CA 11.0% 37.0% $41,000 720
Michigan MI 11.0% 34.7% $24,000 150
New York NY 11.0% 35.8% $32,500 330

Illustrative State rollups are illustrative stand-ins in the real IPEDS shape; geography and the join are real.

Entry 05

Rich dollar, poor dollar

Per-FTE spend x admin share · 51 states

If administrative weight were a function of wealth, this cloud would slope. It does not. Montana spends the most per student at $44,000 and sits mid-pack; Arizona runs the heaviest front office at 19.0% on one of the leaner budgets. How much of the dollar goes to administration is a choice of structure, not a consequence of the budget's size.

10% 12% 14% 16% 18% 20% $20k$30k$40k national 12% Alabama: 14.0% administration, $35,000 per FTE Alaska: 16.0% administration, $42,500 per FTE Arizona: 19.0% administration, $26,500 per FTE Arkansas: 13.0% administration, $25,500 per FTE California: 11.0% administration, $41,000 per FTE Colorado: 13.0% administration, $23,500 per FTE Connecticut: 14.0% administration, $40,000 per FTE Delaware: 12.0% administration, $27,500 per FTE District of Columbia: 15.0% administration, $34,000 per FTE Florida: 18.0% administration, $25,500 per FTE Georgia: 15.0% administration, $36,000 per FTE Hawaii: 13.0% administration, $35,500 per FTE Idaho: 14.0% administration, $26,000 per FTE Illinois: 12.0% administration, $25,000 per FTE Indiana: 13.0% administration, $30,000 per FTE Iowa: 15.0% administration, $28,000 per FTE Kansas: 13.0% administration, $24,500 per FTE Kentucky: 14.0% administration, $31,000 per FTE Louisiana: 15.0% administration, $31,500 per FTE Maine: 16.0% administration, $33,500 per FTE Maryland: 13.0% administration, $42,000 per FTE Massachusetts: 12.0% administration, $23,000 per FTE Michigan: 11.0% administration, $24,000 per FTE Minnesota: 13.0% administration, $26,000 per FTE Mississippi: 14.0% administration, $30,500 per FTE Missouri: 15.0% administration, $39,500 per FTE Montana: 15.0% administration, $44,000 per FTE Nebraska: 14.0% administration, $42,000 per FTE Nevada: 17.0% administration, $41,000 per FTE New Hampshire: 15.0% administration, $44,000 per FTE New Jersey: 12.0% administration, $27,000 per FTE New Mexico: 14.0% administration, $40,500 per FTE New York: 11.0% administration, $32,500 per FTE North Carolina: 13.0% administration, $36,500 per FTE North Dakota: 16.0% administration, $33,500 per FTE Ohio: 13.0% administration, $37,500 per FTE Oklahoma: 14.0% administration, $24,000 per FTE Oregon: 13.0% administration, $33,500 per FTE Pennsylvania: 13.0% administration, $27,000 per FTE Rhode Island: 14.0% administration, $31,000 per FTE South Carolina: 15.0% administration, $40,500 per FTE South Dakota: 16.0% administration, $43,000 per FTE Tennessee: 15.0% administration, $36,000 per FTE Texas: 14.0% administration, $28,500 per FTE Utah: 16.0% administration, $36,000 per FTE Vermont: 17.0% administration, $23,500 per FTE Virginia: 13.0% administration, $23,500 per FTE Washington: 12.0% administration, $37,000 per FTE West Virginia: 15.0% administration, $32,000 per FTE Wisconsin: 12.0% administration, $36,000 per FTE Wyoming: 15.0% administration, $38,000 per FTE AZCAFLMAMINVSDVT core spend per FTE student admin share of core spend
Each dot is one state (plus DC), rolled up across its Title IV institutions. The violet rule is the national administration share. Exact figures for all 51 are in the administration map's table above.

Illustrative State figures are illustrative stand-ins in the real IPEDS shape.

Entry 06

Who runs lean, who runs heavy

Same dollar · three control types

Ownership shows up in the ledger before anything else does. A for-profit college puts roughly 2.3x the share of its dollar into administration that a public one does, and correspondingly less into the classroom. Each bar below is one whole education dollar, drawn on the same scale - the comparison is the picture.

Public 1,870 colleges · $24,000/FTE
Instruction: 33% Administration: 13% Everything else: 54%
Instruction 33% Administration 13% Everything else 54%
Private nonprofit 1,680 colleges · $38,000/FTE
Instruction: 34% Administration: 15% Everything else: 51%
Instruction 34% Administration 15% Everything else 51%
For-profit 2,380 colleges · $19,000/FTE
Instruction: 24% Administration: 30% Everything else: 46%
Instruction 24% Administration 30% Everything else 46%

Instruction / administration / everything else, as shares of core spending within each control type. The figures under each bar repeat every value, so the violet never has to carry the reading alone.

Illustrative Sector shares are illustrative stand-ins in the real IPEDS shape. Public files on GASB, private nonprofit on FASB, for-profit on a third form - cross-sector reads need care.

Entry 07

The spread behind the average

Institutions by admin share · shared bins

A sector average is an alibi; the distribution is the testimony. The typical public college clusters at 12-16 cents of administration per dollar and thins out fast above that. The for-profit curve barely has a peak - it piles to the right, with 65% of for-profit institutions at 20 cents or more against 6% of publics.

Public 1,870 institutions

0% 20% 40% 39% <88-1212-1616-2020-2525-3030+ admin share, %

Private nonprofit 1,680 institutions

0% 20% 40% 31% <88-1212-1616-2020-2525-3030+ admin share, %

For-profit 2,380 institutions

0% 20% 40% 26% <88-1212-1616-2020-2525-3030+ admin share, %
Share of each sector's institutions by administration band, shared bins and one shared y scale across all three panels. Each panel's tallest band is labeled; every count is in the table.
Counts by band all seven bands
Admin sharePublicPrivate nonprofitFor-profit
under 8% 120 70 30
8-12% 610 340 110
12-16% 720 520 260
16-20% 310 420 430
20-25% 80 220 620
25-30% 20 80 540
30% and up 10 30 390

Illustrative Distribution counts are illustrative stand-ins in the real IPEDS shape.

Entry 08

The administration-heavy campuses

Ranked by admin share

Twelve archetypes, one question: of every dollar the campus spends, how much goes to running the place? The ranking runs from a for-profit institute spending a third of its dollar on administration down to an old-ivy research university spending eight cents. Each bar reads instruction / administration / everything else, on one scale.

  1. 01
    Coastal For-Profit Institute For-profit · $21,000/FTE
    34%
  2. 02
    Metro Career College For-profit · $19,500/FTE
    29%
  3. 03
    Riverbend Private College Private nonprofit · $34,000/FTE
    24%
  4. 04
    Sunbelt Regional University Public · $22,000/FTE
    19%
  5. 05
    Liberal Arts College of the Plains Private nonprofit · $41,000/FTE
    17%
  6. 06
    Lakeside State University Public · $26,000/FTE
    15%
  7. 07
    Mountain Community College Public · $15,000/FTE
    14%
  8. 08
    Harborview University Private nonprofit · $52,000/FTE
    13%
  9. 09
    Great Plains State Public · $24,000/FTE
    12%
  10. 10
    Capitol Research University Public · $38,000/FTE
    10%
  11. 11
    Northern Institute of Technology Private nonprofit · $58,000/FTE
    9%
  12. 12
    Old Ivy University Private nonprofit · $72,000/FTE
    8%

Archetype institutions ranked by administrative share of core spending. Every share is printed beside its bar; the compare tool below reads any two of these dollar for dollar.

Illustrative Archetype institutions with illustrative shares - not real schools.

Entry 09

The sticker is a fiction

Published vs net price · constant dollars

The other side of the ledger is the bill, and almost nobody pays the one in the brochure. Since 2010 the private nonprofit sticker rose $14,500 in constant dollars; the price actually paid rose $6,000. By 2022 the average private discount was 46 cents on the dollar. The sticker is a pricing instrument - an anchor to discount from - not a cost.

Sticker (published price) Net (average actually paid)

Public 4-year, in-state

$0k $20k $40k $60k 201020162022 Sticker $23,250 Net $14,100

Private nonprofit 4-year

$0k $20k $40k $60k 201020162022 Sticker $53,900 Net $29,100
Published price vs average net price after grant aid, constant 2022 dollars, 2010-2022. Both panels share one y scale; the shaded band between the lines is the average discount.
Year-by-year figures sticker and net, both sectors
YearPublic stickerPublic netPrivate stickerPrivate net
2010 $19,100 $12,600 $39,400 $23,100
2012 $20,500 $13,100 $42,000 $24,200
2014 $21,300 $13,600 $44,500 $25,300
2016 $22,000 $14,100 $46,900 $26,400
2018 $22,700 $14,400 $49,300 $27,400
2020 $23,200 $14,500 $51,600 $28,300
2022 $23,250 $14,100 $53,900 $29,100

Illustrative Price series are illustrative stand-ins; the real figures come from IPEDS IC (published price) and SFA (net price) - see Methodology.

Entry 10 · The comparing room Two dollars, side by side Put any two of the twelve archetypes on shared scales and read their education dollars against each other - and against the national average. No JavaScript, like everything else here.

Closing entry

Methodology

Notes on the Data

The figures on this page derive from NCES IPEDS - Finance (F) + Institutional Characteristics (IC/HD) (FY 2021-22 finance, 2022-23 directory (target vintage)). IPEDS is the census every college touching federal student aid must file each year. Its Finance component records what an institution spent broken out by function - instruction, research, academic support, student services, institutional support, operations - and we collapse those functions into a plain three-way frame: teaching, administration, and everything else that keeps the lights on. Dollars are normalized per full-time-equivalent student so a 250,000-student system and a 900-student college sit on one axis. "Administration" throughout means the IPEDS institutional support function: executive management, legal, fiscal operations, community relations - the running of the place, as the form defines it.

Where each chart comes from

Entries 01 through 08 read the Finance component alone: the national composition (01), the two-vintage growth comparison in constant dollars (02), the thirty-year share series (03), the dollar-weighted state rollups behind the map and the scatter (04, 05), and the control-type splits and distributions (06, 07, 08). Entry 09 steps outside Finance: published prices come from the IPEDS Institutional Characteristics survey and average net prices from Student Financial Aid, deflated to constant dollars. The compare tool (Entry 10) reads the same twelve archetype rows as Entry 08.

What's real, what's a stand-in

Every number on this page is illustrative today: representative stand-in figures shaped to look like a real IPEDS year, not drawn from one. The institution names are archetypes ("Sunbelt Regional University"), never real schools with invented budgets. The functional buckets, the per-FTE normalization, the map geometry and FIPS join, and the download path are real; the magnitudes are placeholders. Anything not backed by a real ingest is badged Illustrative and has a documented swap-point (see the repo's HANDOFF.md). We never present curated numbers as real.

What you're not seeing

Functional accounting is not a morality play. A high "administration" share can mean bloat or simply a small college where fixed overhead spreads over few students; research universities carry low instruction shares because grant-funded research dominates the ledger. IPEDS also splits public (GASB, the F1A form) and private-nonprofit (FASB, F2) reporting on different standards, and for-profit chains file a third way, so cross-sector reads - Entries 06 and 07 especially - need care. The growth figures in Entry 02 depend on the deflator you choose, and the sticker-vs-net gap in Entry 09 averages over students who pay full freight and students who pay nothing. None of this captures where the money comes from - tuition, appropriations, endowment - only where it goes once inside.

Generated 2026-07-06 00:00 UTC. Source: NCES IPEDS - Finance (F) + Institutional Characteristics (IC/HD). All figures illustrative; swap-point documented in HANDOFF.md.