0
11/12-MONTH SALARY
The teaching period of faculty employed for 11 or 12 months.
9/10-MONTH SALARY
The teaching period of faculty employed for 9 or 10 months.
A
ACADEMIC PROGRAM
Instructional program leading to an associate, baccalaureate, master’s, or doctoral degree, or study resulting in credits that can be applied to one of these degrees.
ACADEMIC YEAR
The duration of an academic program, typically the period of time extending from September to June.
ADJUNCT FACULTY
Typically, non-tenure track faculty serving in a temporary or auxiliary capacity to teach specific courses on a course-by-course basis.
ALL OTHER EXPENSES
All other budgeted expenses not listed in any other category above.
AMERICAN INDIAN/ALASKA NATIVE
A person having origins in any of the original peoples of North and South America (including Central America) who maintains cultural identification through tribal affiliation or community attachment.
ASIAN
A person having origins in any of the original peoples of the Far East, Southeast Asia, or the Indian Subcontinent, including, for example, Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, the Philippine Islands, Thailand, and Vietnam.
ASSOCIATE DEGREE
An award that normally requires at least 2 but less than 4 years of full-time equivalent college work.
B
BACCALAUREATE DEGREE
An award that normally requires at least 4 years of full-time equivalent college-level work.
BENEFITS
Payments made to an individual over and above those received in the form of a salary or wage.
BLACK OR AFRICAN-AMERICAN, NON-HISPANIC/LATINO
A person having origins in any of the black racial groups of Africa (except those of Hispanic origin).
C
CLERICAL AND SECRETARIAL STAFF
Persons whose assignments typically are associated with clerical activities or are specifically of a secretarial nature. Includes personnel who are responsible for internal and external communications, recording and retrieval of data (other than computer programmers) and/or information and other paperwork required in an office, such as bookkeepers, stenographers, clerk-typists, office-machine operators, statistical clerks, and payroll clerks. Also includes sales clerks such as those employed full time in the bookstore, and library clerks who are not recognized as librarians.
CLOCK HOUR
See Contact Hour.
CONTACT HOUR
A unit of measure that represents an hour of scheduled instruction given to students; also referred to as clock hour.
CREDIT HOUR
A unit of measure representing an hour (50 minutes) of instruction over a 15-week period in a semester or trimester system or a 10-week period in a quarter system. It is applied toward the total number of hours needed for completing the requirements of a degree, diploma, certificate, or other formal award.
D
DEGREE
An award conferred by a college, university, or other postsecondary education institution as official recognition for the successful completion of a program of studies.
DOCTORAL DEGREE
The highest award a student can earn for graduate study.
E
ENDOWMENT FUNDS
Funds whose principal is nonexpendable (true endowment) and that are intended to be invested to provide earnings for institutional use. Also includes funds functioning as endowment.
ENDOWMENT INCOME
This term appears only on the public institutions’ general purpose financial statements. The term consists of the: (1) unrestricted income of endowment and similar funds; (2) restricted income of endowment and similar funds to the extent expended for current operating purposes, and (3) income from funds held in trust by others under irrevocable trusts. Excludes capital gains or losses unless the institution has adopted a spending formula by which it expends not only the yield but also a prudent portion of the appreciation of the principle. Gains spent for current operations are treated as transfers rather than endowment income. The term corresponding to endowment income on the private form is investment return. Investment return is the sum of endowment spending as current and the institution’s return on its short-term working cash pool.
EXECUTIVE, ADMINISTRATIVE, AND MANAGERIAL
Persons whose assignments require primary (and major) responsibility for management of the institution, or a customarily recognized department or subdivision thereof. Included in this category are all officers holding titles such as president, vice president, dean, director, or the equivalent, as well as officers subordinate to any of these administrators with such titles as associate dean, assistant dean, executive officer of academic departments (department heads, or the equivalent).
EXPENSES
Expenses are the costs of goods and services used to produce the educational services provided by the institution.
F
FACULTY
Persons whose specific assignments customarily are made for the purpose of conducting instruction, research, or public service as a principal activity (or activities), and who hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any of these academic ranks.
FACULTY AND PROFESSIONAL TRAVEL
Budgeted money spent on faculty travel to meetings, etc.
FEDERAL GRANTS
Transfers of money or property from the Federal government to the education institution without a requirement to receive anything in return.
FINANCIAL AID
Grants, loans, assistantships, scholarships, fellowships, tuition waivers, tuition discounts, veterans benefits, employer aid (tuition reimbursement) and other monies (other than from relatives/friends) provided to students to meet expenses. This includes Title IV subsidized and unsubsidized loans made directly to students.
FOUNDATION/CORPORATION SUPPORT
Special grants to the art/design unit from private foundations or corporations.
FULL-TIME INSTRUCTIONAL STAFF
Instruction/research staff employed full time (as defined by the institution) and whose major regular assignment is instruction, including those with released time for research.
FUND RAISING
Income controlled by and allocated to the art/design unit.
G
GRADUATE SCHOLARSHIPS
Scholarships administered by the art/design unit including fellowships/ assistantships/tuition remission/discounts.
GRADUATE STUDENT
A student who holds a baccalaureate or first-professional degree, or equivalent, and is taking courses at the post-baccalaureate level. These students may or may not be enrolled in graduate programs.
GRANTS
In a transaction between two parties, a grant is the sum of money or property bestowed by the grantor on the grantee (i.e., the postsecondary institution or student). The transfer occurs without the requirement that the grantor receive from the grantee something of value in return either immediately or over a period of time in the future.
GUEST ARTISTS
A Guest Artist is a professional member of the community who works with students, faculty and staff.
H
HISPANIC/LATINO
A person of Cuban, Mexican, Puerto Rican, South or Central American, or other Spanish culture or origin, regardless of race.
I
INCOME FROM ENDOWMENT
Controlled by and allocated to the art/design unit. Endowment income includes: (1) monies earned from accounts earmarked as “endowment”; and (2) income from funds held in trust by others under irrevocable trusts.
INSTITUTIONAL GRANTS
These are scholarships and fellowships granted and funded by the institution and/or individual departments within the institution, that are limited to students attending the institution. Also, included are tuition and fee waivers granted by the institution (for which the institution is not reimbursed from another source). Also, includes scholarships targeted to certain individuals (e.g., based on state of residence or major) for which the institution designates the recipient; athletic scholarships; and the like. Does not include College Work Study programs.
INSTRUCTIONAL SUPPLIES
Expenses for supplies and materials for training/staff development and materials for classrooms.
L
LIBRARY
An organized collection of printed, microform, and audiovisual materials which (1) is administered as one or more units, (2) is located in one or more designated places, and (3) makes printed, microform, and audiovisual materials as well as necessary equipment and services of a staff accessible to students and to faculty. Includes units meeting the above definition which are part of a learning resource center.
LIBRARY MATERIALS ACQUISITIONS (EXPENDITURES)
Expenditures for all print material, microfilm, microfiche, audiovisual materials such as records and films, and computer software. Excludes expenditures for hardware of any kind (e.g., computer terminals, microfiche readers, record players, and projectors).
M
MASTER’S DEGREE
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 baccalaureate degree.
MEMBER
Institutions meeting the standards of the Association, demonstrating compliance with the Code of Ethics, and demonstrating interest in improvement and maintenance of standards and ethical practice through periodic evaluation.
N
N/I
See Not Included.
NON-MEMBER PARTICIPANT
A non-member institution who participates in the collection of HEADS data.NONRESIDENT ALIENA person who is not a citizen or national of the United States and who is in this country on a visa or temporary basis and does not have the right to remain indefinitely.
NONRESIDENT ALIEN
A person who is not a citizen or national of the United States and who is in this country on a visa or temporary basis and does not have the right to remain indefinitely.
NOT INCLUDED
If budgeted expenses for a particular category are not under the direct control of the art/design unit but are related to the operation of the art/design unit, place a check in the N/I column and do not report the amount.
O
OFFICE SUPPLIES
Expense for items such as folders, paper, ink cartridges, pens, etc. used for administrative purposes.
OPERATING SERVICES
Miscellaneous Operating Expenses for example, Insurance, Accounting, etc.
OPERATION AND MAINTENANCE OF PLANT
Expenditures for operations established to provide service and maintenance related to campus grounds and facilities used for educational and general purposes.
OTHER EXPENSES
Other sources of expenses not covered elsewhere in the collection of HEADS Finance data.
OTHER/RACE/ETHNICITY UNKNOWN
Category used to classify students or employees whose race/ethnicity is not known and institutions are unable to place them in one of the specified racial/ethnic categories. International students for whom the institution may not have race/ethnicity data should be reported in this category.
P
PACIFIC ISLANDER
A person having origins in any of the original peoples of Hawaii, Guam, Samoa, or other Pacific Islands.
PART-TIME STAFF
Persons on the payroll of the institution (or reporting unit) and classified by the institution as part time. Includes students in the College Work-Study Program or casual employees.
PRINTING/DUPLICATION
Costs associated with printing, duplication and reproduction of material.
PRIVATE FOR-PROFIT (PROFIT-MAKING) INSTITUTION
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.
PRIVATE GIFTS, GRANTS, AND CONTRACTS
Revenues from private entities that are for specific undertakings. Includes contributions from private entities and may or may not include contributions from affiliated entities.
PRIVATE 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.
PRIVATE NOT-FOR-PROFIT INSTITUTION
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 nonprofit schools and those affiliated with a religious organization.
PROGRAM
A combination of courses and related activities organized for the attainment of broad educational objectives as described by the institution.
PUBLIC GRANTS
Special grants to the art/design unit from national, state, or local governmental arts funding sources.
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.
PUBLIC RELATIONS AND FUNDRAISING
Costs include soliciting donations, grants, may involve writing grant proposals, preparing presentation books, creating videotapes, designing brochures or writing letters.
Q
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. There may be an additional quarter in the summer.
R
RACE/ETHNICITY
Category used to describe groups to which individuals belong, identify with, or belong in the eyes of the community. The categories do not denote scientific definitions of anthropological origins. A person may be counted in only one group. The groups used to categorize U.S. citizens, resident aliens, and other eligible non-citizens are: Black, non-Hispanic; American Indian or Alaskan Native; Asian or Pacific Islander; Hispanic; and White, non-Hispanic.
RACE/ETHNICITY UNKNOWN
- Category used to classify students or employees whose race/ethnicity is not known and institutions are unable to place them in one of the specified racial/ethnic categories. International students for whom the institution may not have race/ethnicity data should be reported in this category.
RESIDENT ALIEN (AND OTHER ELIGIBLE NON-CITIZENS)
- A person who is not a citizen or national of the United States and who has been admitted as a legal immigrant for the purpose of obtaining permanent resident alien status (and who holds either an alien registration card (Form I-551 or I-151), a Temporary Resident Card (Form I-688), or an Arrival-Departure Record (Form I-94) with a notation that conveys legal immigrant status such as Section 207 Refugee, Section 208 Asylee, Conditional Entrant Parolee or Cuban-Haitian).
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S
SALARIES AND WAGES
Money paid to a person for work or a service. This includes regular or periodic payment to a person for the regular or periodic performance of work or a service and payment to a person for more sporadic performance of work or a service.
SCHOLARSHIPS AND FELLOWSHIPS
Expenditures made in the form of outright grants-in-aid, tuition and fee waivers, prizes, and trainee stipends to individuals enrolled in formal undergraduate or graduate coursework, either for credit or noncredit. Includes Pell Grants and aid to students in the form of tuition or fee remissions. Excludes those remissions that are granted because of faculty or staff status, or for which services to the institution must be rendered, such as payment for teaching, or student loans. Also excludes College Work-Study Program expenses.
SEMESTER CALENDAR SYSTEM
A calendar system that consists of two semesters during the academic year with about 15 weeks for each semester of instruction. There may be an additional summer session.
STUDENT FEES
Income controlled by and allocated to the art/design unit.
STUDENT RECRUITMENT
Expenses related to recruitment of prospective students.
STUDENT TRAVEL
As an example, ensemble tours. Includes funds raised and administered by the art/design unit.
STUDENT WAGES
Wages paid to a student employee.
- SUMMER SESSION
- A summer session is shorter than a regular semester and not considered part of the academic year. It is not the third term of an institution operating on a trimester system or the fourth term of an institution operating on a quarter calendar system. The institution may have two or more sessions occurring in the summer months.
T
TECHNICAL SERVICES
Costs associated with machinery that are not computers, office equipment, printing press, etc.
TECHNICAL STAFF
Persons whose assignments require specialized knowledge or skills, which may be acquired through experience or academic work.
TECHNOLOGY SERVICES
Costs associated with electronic media, software, fees, etc.
TELEPHONE/FAX/ELECTRONIC COMMUNICATIONS
Expenses for communications.
TENURE
Status of a personnel position, or a person occupying a position or occupation, with respect to permanence of the position.
TENURE TRACK
Status of personnel positions that lead to consideration for tenure.
U
UNDERGRADUATE
A student enrolled in a 4 + or baccalaureate program, an associate degree program, or a vocational or technical program below the baccalaureate.
UNDERGRADUATE SCHOLARSHIPS INCLUDING TUITION REMISSION/DISCOUNTS
Grants-in-aid, trainee stipends, tuition and fee waivers, prizes or other monetary awards given to undergraduate students.
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.
W
WHITE NON-HISPANIC/LATINO
A person having origins in any of the original peoples of Europe, North Africa, or the Middle East (except those of Hispanic origin).