NWCCU Annual Report Definitions and Frequently Asked Questions (2017)
  Definitions

Institution Type Public institution

An educational institution whose programs and activities are operated by publicly elected or appointed school officials and which is supported primarily by public funds.

   
Tribal/ Native institution Tribal colleges are institutions of higher education, chartered by the governing body of one or more federally recognized tribes.  The colleges are locally governed and most are located on American Indian reservations.  They exist to provide higher education opportunities to American Indians/Alaskan Natives through programs that are locally- and culturally-based, holistic, and supportive.
   
Private non-profit institution An educational institution controlled by a private individual(s) or by a nongovernmental agency, usually supported primarily by other than public funds, and operated by other than publicly elected or appointed officials. A private institution in which the individual(s) or agency in control receives no compensation, other than wages, rent, or other expenses for the assumption of risk. These include both independent not-for-profit schools and those affiliated with a religious organization.
   
Private for-profit institution An educational institution controlled by a private individual(s) or by a nongovernmental agency, usually supported primarily by other than public funds, and operated by other than publicly elected or appointed officials. A private institution in which the individual(s) or agency in control receives compensation, other than wages, rent, or other expenses for the assumption of risk.

Degree Levels
Associate An award that normally requires at least 2 but less than 4 years of full-time equivalent college work.
   
Baccalaureate An award that normally requires at least 4 but not more than 5 years of full-time equivalent college-level work. This includes all bachelor's degrees conferred in a 5-year cooperative (work-study) program. A cooperative plan provides for alternate class attendance and employment in business, industry, or government; thus, it allows students to combine actual work experience with their college studies. Also includes bachelor's degrees in which the normal 4 years of work are completed in 3 years.
   
Master An award that requires the successful completion of a program of study of at least the full-time equivalent of 1 but not more than 2 academic years of work beyond the bachelor's degree. Some of these degrees, such as those in Theology (M.Div., M.H.L./Rav) that were formerly classified as "first-professional", may require more than two full-time equivalent academic years of work.
   
Doctor's Degree
The highest award a student can earn for graduate study. The doctor's degree classification includes such degrees as Doctor of Education, Doctor of Juridical Science, Doctor of Public Health, and the Doctor of Philosophy degree in any field such as agronomy, food technology, education, engineering, public administration, ophthalmology, or radiology. This degree level includes both “first-professional” degrees of professional practices, such as the DC, DDS or DMD, LLB or JD, and research/scholarship degrees based on original research, such as the PhD, EdD, DMA, DBA, and DM.

Calendar Plans
Semester (calendar system)
A calendar system that consists of two sessions called semesters during the academic year with about 15 weeks for each semester of instruction. There may be an additional summer session.
   
Trimester (calendar system)
An academic year consisting of 3 terms of about 15 weeks each.
   
4-1-4 (calendar system)
The 4-1-4 calendar usually consists of 4 courses taken for 4 months, 1 course taken for 1 month, and 4 courses taken for 4 months. There may be an additional summer session.
   
Quarter (calendar system) A calendar system in which the academic year consists of 3 sessions called quarters of about 12 weeks each. The range may be from 10 to 15 weeks as defined by the institution. There may be an additional quarter in the summer.

Student Enrollment Unclassified students A student taking courses creditable toward a degree or other formal award who cannot be classified by academic level. For example, this could include a transfer student whose earned credits have not been determined at the time of the fall report.
   
Unduplicated count The sum of students enrolled for credit with each student counted only once during the reporting period, regardless of when the student enrolled. Use fall 2016 enrollment data.
   

Full-Time Equivalent

(FTE)

The full-time equivalent (FTE) of students is a single value providing a meaningful combination of full time and part time students. Use a calculation based on fall student headcounts only. A full-time student is defined as: Undergraduate — A student enrolled for 12 or more semester credits, or 12 or more quarter credits, or 24 or more contact hours a week each term; Graduate — A student enrolled for 9 or more semester credits, or 9 or more quarter credits, or a student involved in thesis or dissertation preparation that is considered full time by the institution; First-professional — as defined by the institution.
  The full-time equivalent (headcount) of the institution's part-time enrollment is estimated by multiplying the factors appropriate to categories of part-time headcount. These are then added to the full-time enrollment headcounts to obtain a total FTE for all students enrolled in the fall term.

Part-Time Equivalent

(PTE)

A calculation of full-time equivalency using only the total number of enrolled part-time students. A part-time undergraduate student is identified as a student enrolled for either less than 12 semester or quarter credits, or less than 24 contact hours a week each term. Part-time graduate students are generally defined as a student enrolled for less than 9 semester or quarter credits. For undergraduate part-time students, multiply the total part-time enrollment by these corresponding coefficients provided in the IPEDS glossary:
• Public 4-year (.403543)
• Private (not-for-profit and for-profit) 4-year (.392857)
• Public 2-year and <2-year (.335737)
• All other institutions (.397058)
For graduate part-time students, multiply the graduate part-time enrollment by these corresponding coefficients provided in the IPEDS glossary:
• Public 4-year (.361702)
• Private (not-for-profit and for-profit) 4-year (.382059)


Faculty
Full-time faculty Those members of the instruction/research staff who are employed full-time and whose major regular assignment is instruction, including those with released time for research. Also, includes full-time faculty for whom it is not possible to differentiate between teaching, research and public service because each of these functions is an integral component of his/her regular assignment. These persons may hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent. This category also includes persons who may hold titles such as deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads, or equivalent) if their principal activity is instruction combined with research and/or public service. Graduate, instruction, and research assistants are not included in this category.
   
Part-time faculty Those members of the instruction/research staff who are employed on hourly or less than fulltime contracts.
   
Unduplicated count
The sum of faculty employed counted only once during the reporting period, regardless of when the faculty was hired. Use fall term 2016 faculty data.
   
FTE faculty
The full-time-equivalent (FTE) of faculty is the total number of full-time faculty positions employed in fall term 2016. Part-time faculty FTE is the unduplicated headcount employed in fall term 2016 adjusted for comparable full-time equivalent workloads using multiplying factors appropriate to categories or part-time headcount.

Institutional Finances
Expenses for Private/ Independent institutions

For those institutions using the Financial Accounting Standard Board (FASB) to prepare financial statements, insert Line #13 of the IPEDS Part E (Expenses by Functional and Natural Classification) of your Spring collection of the 2016-2017 Finance survey.

For those institutions using the Governmental Accounting Standards Board (GASB) to prepare financial statements, insert Line #19 of the IPEDS Part C (Expenses and Other Deductions) of your Spring collection of the 2016-2017 Finance survey.

   
Expenses for Public institutions

For those institutions using the Financial Accounting Standard Board (FASB) to prepare financial statements, insert Line #13 of the IPEDS Part E (Expenses by Functional and Natural Classification) of your Spring collection of the 2016-2017 Finance survey. Exclude separate medical school and/or hospital budgets in your total.

For those institutions using the Governmental Accounting Standards Board (GASB) to prepare financial statements, insert Line #19 of the IPEDS Part C (Expenses and Other Deductions) of your Spring collection of the 2016-2017 Finance survey. Exclude separate medical school and/or hospital budgets in your total.
   
Expenses for Canadian institutions

For Canadian institutions, include all Education and General expenses regardless of the source of funds used to pay the expenses. Include any ancillary research and independent operations and depreciation expenses. Also include expenses for Medical, Veterinary, and Dental clinics, if their primary purpose is to support the institutional program and they are not part of a hospital. Exclude capitalized expenses and any hospital expenses.


 
Expenses

Expenses incurred through natural classifications such as salaries and wages, benefits, operation and maintenance of the plant, depreciation and interest. For example, expenses in functional categories of expenses are typical categories, such as instruction, research, public service, academic support, student services, institutional support, auxiliary enterprises, and independent operations.


Deficit
Operating
Deficit

For those institutions using the Financial Accounting Standard Board (FASB) to prepare financial statements, insert Line #16 of the IPEDS Part D (Total Revenues and Investment Return) of your Spring collection of the 2015-2016 Finance survey MINUS Line #13 Part E (Total Expenses). If the result is less than zero, enter the result in the Operating Deficit field.

For those institutions using the Governmental Accounting Standards Board (GASB) to prepare financial statements, insert Line #25 of the IPEDS Part B (Total All Revenues and Other Additions) of your Spring collection of the 2015-2016 Finance survey MINUS Line #19 Part C (Total Expenses and Deductions). If the result is less than zero, enter the result in the Operating Deficit field.

   
Operating Deficit for Canadian Institutions The Operating Deficit is the amount by which expenses are greater than the total of the revenues (including foundation or gift funds) for the fiscal year reported in the institutional finances field. If there is no deficit, leave this answer blank.
   
Accumulated Deficit
Please input the total Operating Deficit calculated from fiscal year ending in 2011 up to and including the current reporting year.
   
   

Default Rate
Cohort default
rate

As defined by the US Department of Education, the percentage of an institution’s borrowers who enter repayment on loans during a federal fiscal year of October 1st to September 30th, of the following calendar year, and subsequently default before the end of the next fiscal year.

A school’s cohort default rate is the percentage of a school’s federal student loan borrowers who enter repayment within the cohort fiscal year (denominator) and divided by the number of borrowers who entered repayment within the cohort default period (three-year non-average rate). The calculation is based on the number of borrowers, not on the number or types of loans.

The “cohort default period” refers to the three-year period that begins on October 1st of the fiscal year when the borrower enters repayment and ends on September 30th of the second fiscal year following the fiscal year in which the borrower entered repayment. This is the period during which a borrower’s default affects the school’s cohort default rate.

Note: Any institution with less than thirty students must include student borrowers who entered repayment in that fiscal year and the three previous fiscal years and defaulted before the end of the following fiscal year (three-year average rate).
   
Default Rate for Canadian institutions For Canadian institutions, use the default rate for the Canadian Student Loans Repayment for the year 2015.
   
 
Rentention Rate  

A measure of the rate at which students persist in their educational program at an institution, expressed as a percentage. For four-year institutions, this is the percentage of first-time bachelors (or equivalent) degree-seeking undergraduates from the previous fall who are again enrolled in the current fall. For all other institutions this is the percentage of first-time degree/certificate-seeking students from the previous fall who either re-enrolled or successfully completed their program by the current fall.

 
Frequently Asked Questions
   
1. Can we change our responses after we submit the report if something changes?
  Yes. The Annual Report is not closed for changes until after the final June 6th deadline.
2. Can we print the report?
  Yes. Once you have reached Section 10, there is a review form link that allows you to print out the full report with your responses. It does not, however, print out any documents that you uploaded.
3. Do we need to complete the report electronically, or can we send in a hard copy?
  The NWCCU does not accept hard copies of the Annual Report.
4. Can we enter some of the data and then return to the report later to finish it?
  Yes. Just make sure to "save" the data you've entered by going on to the next section, or returning to a previous section (hitting the "back" or "next" buttons), or pressing the "save" button.
   
   
   
  Template for Program Name Changes
  Template for Significant Growth