Each summer, the Southern Association of Colleges and Schools' Commission on Colleges requires institutions to submit a Financial Profile and Indicators report. The profile is based on data submitted to the U.S. Department of Education each spring through the Integrated Postsecondary Education Data System Finance Survey. The financial indicators are based on financial statements. The report includes summary level information on the overall operational revenue and expenditures for the prior fiscal year. Among other things, indicators include restricted and unrestricted assets, liabilities, current debt, and long-term debt - all metrics used to assess the financial health of the institution.

In part, the profile is used by SACSCOC to ensure that an institution has the resources to meet its educational objectives and to ensure that an institution has the programs, services, and resources sufficient to accomplish its mission.


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