Instruction Expense A B C D E F G H I J K

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Instruction expenseABCDEFGUnitID Institution NameCitylocation(2014)InstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)A & W HealthcareEducatorsNewOrleansLAPrivate for-profit, less-than 2-year Total expenses(2013-14)1457590234Instruction aspercent of totalexpenses (200304) -659,18126% -61,744,756 121,619,07751% 17,124,065 39,399,27043%180203 Aaniiih Nakoda CollegeHarlemMTPublic, 2-year 2,453,535 7,713,65332% 2,045,383 5,586,86937%WaldorfMDPrivate for-profit, less-than 2-year181,214 497,57536% 294,988 399,42774%459523 ABC Beauty AcademyGarlandTXPrivate for-profit, less-than 2-year95,990 203,15347% 106281 ABC Beauty College IncArkadelphiARaPrivate for-profit, less-than 2-year192,931 303,59764% 461892 Abcott InstituteSouthfield MIPrivate for-profit, less-than 2-year380,436 1,331,08329% ORPrivate for-profit, less-than 2-year377,647 905,82842% 423,361 495,01886%AbileneTXPrivate not-forprofit, 4-year orabove 36,886,766 119,621,43131% 23,630,341 76,792,75031%WillowGrovePAPrivate not-forprofit, 2-year 4,076,245 4,076,245100% TiftonGAPublic, 4-year orabove 12,992,401 43,264,14930% 9,496,688 28,512,05233%MinneapoliMNsPrivate for-profit, 4-year or above384,345 1,836,42921% 385,473 2,366,05116%WallingforCTdPrivate for-profit, less-than 2-year158,388 780,00020% - --137,175 137,175100% - --1,206,745 1,206,745100% - --Aaron's Academy ofBeauty8208123 Abdill Career College Inc Medford9Abilene Christian222178UniversityAbington Memorial210456 Hospital Dixon School ofNursingAbraham Baldwin138558Agricultural College172866 Academy College134494631416-Total expenses(2003-04)MO715Instruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KKirksville612JPrivate not-forprofit, 4-year orabove511IA T Still University of177834Health Sciences16161510174,440 HAcademy Di CapelliSchool of Cosmetology476957 Academy di Firenze457989JeromeIDAcademy for Careers andMullinsTechnologySCPrivate for-profit, 2-yearPublic, less-than 2 yearPage 1- 180,457 -- --278,559--65%--

Instruction expenseABUnitID Institution NameCCitylocation(2014)DEFGInstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)Total expenses(2013-14)1Academy for FiveElement AcupunctureGainesville FL457271Academy for JewishReligion-CaliforniaLosAngeles412173Academy for Nursing and West PalmFLHealth OccupationsBeachPrivate not-forprofit, 2-year462062Academy for SalonProfessionalsCanogaPark461980 -- 977,498 1,597,98661% - -- 4,545,397 6,908,71466% CAPrivate for-profit, less-than 2-year210,965 1,093,54719% - --Academy for SalonProfessionalsSanta Clara CAPrivate for-profit, less-than 2-year941,160 2,066,47646% - --108232Academy of ArtUniversitySanFranciscoPrivate for-profit, 137,706,830 300,706,7654-year or above46% 451097Academy of CareerTrainingKissimmee FLPrivate for-profit, less-than 2-year2223Academy of Careers andTechnologyAcademy of Chinese108269 Culture and HealthSciences237729CACAPublic, less-than 2 yearPrivate not-forprofit, 4-year or above1,534,386 27,504,314 - 2,656,07758%87,797,887-31%531,522 1,112,63248% -547,393 734,44475% 149,709 149,709100%783,599 1,599,83949% 738,129 andFLPrivate for-profit, less-than 2-year663,583 826,09580% 85,679 459569 Academy of Cosmetology RichlandWAPrivate for-profit, less-than 2-year64,633 222,30129% - --449852 Academy of Cosmetology JanesvilleWI444,565 458,53797% - --179991 Academy of Cosmetology BozemanMT357,965 409,97387% 372462 Academy of Cosmetology2627457855Academy of Cosmetology Statenand Esthetics NYCIsland475635 Academy of Couture Art31Instruction aspercent of totalexpenses (200304)-2130Total expenses(2003-04)55% 2029Instruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)K1,101,4321928J605,901 1825I 1724Private not-forprofit, 4-year orabovePrivate not-forprofit, 4-year orabove451079HBeverlyHillsPrivate for-profit, 2-yearPrivate for-profit, 2-year342,043 342,043100%NYPrivate for-profit, less-than 2-year289,261 1,672,37417% - --CAPrivate for-profit, 4-year or above51,500 718,1747% - --Page 2

Instruction expenseABUnitID Institution NameCCitylocation(2014)DEFGInstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)Total expenses(2013-14)1-434283Academy of Hair DesignBeaumont TXBeaumontPrivate for-profit, less-than 2-year518,850 662,37578% 80,281 467,60117%58,857 305,90019% 18,906 248,8628%206,854 702,41229% 3,793 515,6881%-Academy of Hair DesignGrenadaGrenadaAcademy of Hair Design374316JacksonJackson175722MSMSPrivate for-profit, 2-yearPrivate for-profit, 2-year-447449Academy of Hair DesignJasperJasperTXPrivate for-profit, less-than 2-year178,500 400,00045% 181880Academy of Hair DesignLas VegasLas VegasNVPrivate for-profit, 2-year988,160 2,394,03141% 773,561 1,615,86848%434274Academy of Hair DesignLufkinLufkinTXPrivate for-profit, less-than 2-year292,300 388,00075% 80,281 467,60117%455929Academy of Hair Design- OklahomaOKOklahoma CityCityPrivate for-profit, less-than 2-year87,209 180,84548% -143,453 457,36231% 23,717 296,8148%275,871 275,871100% 180,240 180,240100%Academy of Hair DesignPearlPearlAcademy of Hair Design208080SalemSalem382461MSORPrivate for-profit, 2-yearPrivate for-profit, 2-year ----451334Academy of Hair DesignSpringfield MOSpringfieldPrivate for-profit, less-than 2-year606,333 1,045,40258% 376446Academy of HairTechnologyPrivate for-profit, less-than 2-year368,881 682,65654% 402,423 900,78645%FLPrivate for-profit, less-than 2-year209,333 489,51643% 394,565 1,033,98538%WAPrivate not-forprofit, less-than 2- year428,432 927,40046% - --Greenville SCAcademy of Healing ArtsLake136048 Massage & Facial SkinWorthCareAcademy of Interactive482185EntertainmentSeattle- --451051Academy of Massage andBearBodyworkDEPrivate for-profit, less-than 2-year431,581 502,21486% - --449454Academy of NaturalTherapy IncCOPrivate for-profit, 2-year167,433 650,73926% - --4647-11% 4345 300,9884244Instruction aspercent of totalexpenses (200304)33,101 3941Total expenses(2003-04)Private for-profit, less-than 2-year3840Instruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KCA3637JAcademy of Esthetics and SanCosmetologyFernando3335I4547223234HGreeleyPage 3

Instruction expenseABUnitID Institution NameCCitylocation(2014)DEFGInstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)HTotal expenses(2013-14)1Academy of Salon andSpaFort Smith ARPrivate for-profit, less-than 2-year580,998 1,305,21445% 480879Academy of SalonProfessionalsSedaliaPrivate for-profit, less-than 2-year43,612 83,61652% 49MO118,973 - Instruction aspercent of totalexpenses (200304)245,418-48%- 2,754,733 3,679,59075% ProvoUTPrivate for-profit, less-than 2-year277,174 901,69931% - --483708 Access CareersHempstead NYPrivate for-profit, less-than 2-year416,793 726,73857% - --476504 Access CareersBrooklynNYPrivate for-profit, less-than 2-year477,552 1,095,91244% - --46134251Acaydia School ofAesthetics52531,656,571 2,637,00763%449676Ace Computer TrainingCenterForest Hills NYPrivate for-profit, less-than 2-year600,346 1,602,08537% - --480736Ace Cosmetology andBarber Training CenterWolcottCTPrivate for-profit, less-than 2-year50,000 74,85067% - --Acupuncture and384306 Integrative MedicineCollege-BerkeleyBerkeleyCA 1,439,048 2,178,22666% 754,397 1,573,57648%126182 Adams State UniversityAlamosaCO 23,610,897 55,224,25443% 10,706,526 33,343,01232%188429 Adelphi UniversityGardenCityNY 91,471,787 187,792,56149% 49,517,886 103,633,42248%545558Private not-forprofit, 4-year orabovePublic, 4-year orabovePrivate not-forprofit, 4-year orabove419314Adirondack BeautySchoolGlens Falls NYPrivate for-profit, less-than 2-year188438Adirondack CommunityCollegeQueensburNYyPublic, 2-year59374024 Adler Graduate SchoolRichfieldMN142832 Adler UniversityChicagoIL6162Total expenses(2003-04)Private not-forprofit, 4-year orabove5060KPhiladelphiPAa210508 Academy of Vocal Arts57JInstruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)1072934856IPrivate not-forprofit, 4-year orabovePrivate not-forprofit, 4-year orabove50,000 165,65530% 28,800 168,95117% 16,852,905 37,135,10245% 8,670,709 23,061,30338% 1,838,032 3,038,43460% 342,396 978,24435% 14,288,632 32,311,27444% 1,141,450 4,835,26124%Page 4

Instruction expenseABCDEFGAdrianMIPrivate not-forprofit, 4-year orabove 13,560,800 42,961,37032% 6,075,368 19,971,29230%161,422 896,93918%Total expenses(2013-14)Adrian's College ofBeauty ModestoModestoCAPrivate for-profit, less-than 2-year1,222,447 2,789,48644% 262369Adrian's College ofBeauty TurlockTurlockCAPrivate for-profit, less-than 2-year713,045 1,687,22242% 1,463,310 1,741,64484% 336,572,483 602,686,18856%416,169 1,468,47928% 230,196 1,068,35622%116,172 613,48019%Adult and CommunityEducation-HudsonAdult and nce Beauty TechsAcademy71Private for-profit, less-than 2-year373,043 1,847,70420% San Jacinto CAPrivate for-profit, less-than 2-year399,670 781,35751% FLPrivate for-profit, less-than 2-year116,511 432,83327% 219,649 427,47251%TXPrivate for-profit, less-than 2-year554,416 1,195,80346% 380,502 402,81394%TXPrivate for-profit, less-than 2-year40,191 211,62319% - --CAPrivate for-profit, less-than 2-year789,086 2,474,34332% - -- 1,171,378 2,147,18555% - 100,000 140,00071% - -- 396,905 1,175,29034% - -- 1,370,629 2,672,87751% 741,231 1,697,45044% 727378444343 Advanced CollegeAdvanced College ofCosmetologyAdvanced Computing481234InstituteAdvanced Institute of238166Hair Design-GlendaleAdvanced Institute of467809Hair Design-Madison461786-CAAdvanced Barber CollegeWeslacoand Hair DesignAdvanced CareerInstitute-GardenGrove458052 Advanced Beauty College Irving480019 HackensacNJk70437608-Public, less-than 2 yearPublic, less-than 2 yearColumbus OH444334 Advance Science Institute Hialeah77Total expenses(2003-04)119951400187 Advance Beauty College76Instruction aspercent of totalexpenses (200304)168528 Adrian College6575Instruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KUnitID Institution Name6474JInstructionState Sector ofexpense -total(2014) institution outh Gate CAWaupunWILosAngelesCAGlendaleWIMadisonWIPrivate for-profit,2-yearPrivate for-profit,2-yearPrivate for-profit,2-yearPrivate for-profit,2-yearPrivate for-profit,2-yearPage 5- 428,602 - --286,9710%1,334,626-32%-

Instruction expenseABUnitID Institution NameCDEFCitylocation(2014)InstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)MiamiFLVirginiaBeachVAEl CajonCAGTotal expenses(2013-14)1383172798081Advanced TechnologyInstituteAdvanced Training444361Associates231411Total expenses(2003-04)Instruction aspercent of totalexpenses (200304)545,934 642,27585% 4,866,760 7,748,26363%7,217,613 12,508,73158% 2,119,536 4,989,61542%272,041 1,034,14026% 74,187 195,22538%NVPrivate for-profit, less-than 2-year558,921 3,535,35816% - --456001Advanced WeldingInstituteSouthVTBurlingtonPrivate for-profit, less-than 2-year430,186 738,60258% - --133872Adventist University ofHealth SciencesOrlandoFLPrivate not-forprofit, 4-year orabove 14,941,483 29,637,75450% 6,198,917 11,561,63354%Advertising Art205391 Educational Services DBA KetteringSchool of Advertising ArtOHPrivate for-profit, 2-year268,162 1,441,85819% 272,852 1,513,49718%429012 Aerosim Flight AcademySanfordFLPrivate for-profit, less-than 2-year1,934,050 3,996,94448% 6,265,330 12,357,41651%NYPrivate for-profit, less-than 2-year167,197 437,38238% 224,716 425,68753% 138,269 274,24550%86476878Aesthetic ScienceInstituteLatham161651Aesthetics Institute ofCosmetologyGaithersbuMDrgPrivate for-profit, less-than 2-year138600 Agnes Scott CollegeDecaturGAPrivate not-forprofit, 4-year orabove 13,788,795 47,103,82029% 13,242,900 43,750,58330%AI Miami International134811 University of Art andDesignMiamiFLPrivate for-profit, 4-year or above17,142,506 59,891,01229% 3,519,727 22,798,59315%152822 AIB College of BusinessDesMoinesIAPrivate not-forprofit, 4-year orabove 3,914,074 14,910,94326% 2,719,978 9,270,47829%AikenSCPrivate for-profit, less-than 2-year187,862 285,43266% 9,722,790 21,949,01644% 8788899145799893Instruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KLas Vegas8492JAdvanced TrainingInstitute8390Private not-forprofit, less-than 2- yearPrivate for-profit, 2-yearPrivate for-profit, 2-yearI4614308285Advanced TechnicalCentersHAiken School ofCosmetology217615 Aiken Technical CollegeGranitevillSCePublic, 2-year Page 6-- 7,792,001 -18,251,158-43%

Instruction expenseABUnitID Institution NameCDEFGCitylocation(2014)InstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)BrocktonMAPrivate for-profit, less-than 2-yearCOPublic, 2-yearOHTotal expenses(2013-14)14191479495126207 Aims Community College Greeley200785969798Akron School of PracticalAkronNursingAlabama A & M100654NormalUniversity103104OHAL483975Alabama College ofOsteopathic MedicineDothan101949Alabama SouthernCommunity CollegeMonroevillALe371034Alabama State College of GardendalALBarber Stylinge101102Akron Institute of HerzingAkronUniversity20082899100Ailano School ofCosmetology100724 Alabama State UniversityALJInstruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KTotal expenses(2003-04)Instruction aspercent of totalexpenses (200304)116,724 395,23330% 239,123 717,40933% 26,301,581 59,371,34644% 16,015,685 39,394,61541%Private for-profit, 4-year or above2,956,858 5,114,59258% 985,988 2,012,22049%449,033 615,21273% 478,482 617,54077%32,866,009 135,119,57824% 21,317,976 110,994,17419%Public, less-than 2 yearPublic, 4-year or abovePrivate not-forprofit, 4-year or above6,845,907 10,636,43264% 6,885,819 18,611,58737% 4,586,546 13,622,03734%Private for-profit, less-than 2-year58,433 117,64350% 72,735 84,03087%Public, 2-year- --MontgomeALryPublic, 4-year orabove 44,255,029 157,118,37028% 20,931,882 82,633,86425%9,167,664 19,591,98947%Alamance CommunityCollegeGrahamNCPublic, 2-year 17,049,046 35,273,47548% 482981Alamo City BarberCollegeSanAntonioTXPrivate for-profit, less-than 2-year77,085 470,40916% SanAntonioTXAdministrativeUnit 4,490,265 67,862,1877% 230,028 1,295,27318% 1,988,696 5,504,19136% 817,843 2,638,70631% 5,563,128 16,569,25134% 4,475,909 13,656,10233%Public, less-than 2 year686,906 1,732,59640% 317,088 547,68458%102580 Alaska Bible CollegePalmerAK103501 Alaska Career CollegeAnchorage AK442523 Alaska Christian CollegeSoldotna102669 Alaska Pacific UniversityAnchorage AK106108I199786Alamo Community222497 College District Central105Office107HAK109Albany BOCES-Adult418038 Practical Nursing110ProgramAlbanyNYPrivate not-forprofit, 4-year orabovePrivate for-profit,2-yearPrivate not-forprofit, 2-yearPrivate not-forprofit, 4-year orabovePage 7- 1,565,729 - 596,692 - --39,318,280-4%-1,995,953-30%-

Instruction expenseABCDEFGUnitID Institution NameCitylocation(2014)InstructionState Sector ofexpense -total(2014) institution (2014)(2013-14)Albany College of188526 Pharmacy and Health111SciencesAlbanyNY188535 Albany Law SchoolAlbanyNY188580 Albany Medical CollegeAlbanyNY138716 Albany State UniversityAlbanyGA138682 Albany Technical College AlbanyGAAlbert I Prince TechnicalHigh SchoolCTTotal 498 Albertus Magnus College New Haven CT117168546 Albion CollegeAlbionMI210571 Albright CollegeReadingPA175342 Alcorn State 1Alderson BroaddusUniversityAlegent Creighton Health181145 School of RadiologicOmaha122Technology476735 Alexander AcademyFitchburgPublic, 2-yearIJInstruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KTotal expenses(2003-04)Instruction aspercent of totalexpenses (200304) 20,368,444 47,835,24443% 6,841,262 17,950,83238% 12,694,036 22,284,84557% 11,566,145 21,839,23253% 32,084,231 288,155,79011% 121,006,806 167,944,28972% 24,637,759 68,270,43036% 17,596,456 54,753,76932% 11,854,174 31,275,00738% 9,979,944 20,576,20749%1,144,096 1,505,07276% 8,886,147 27,348,77632% 7,151,226 18,412,95739%18,251,479 53,066,91934% 15,740,826 43,333,77936%22,399,822 53,560,77242% 16,377,505 42,142,40339%23,256,332 85,186,97227% 19,411,868 60,926,86832%6,550,318 23,508,54328% 5,228,049 13,280,17339%100,000 106,00094%Public, less-than 2 yearPrivate not-forprofit, 4-year or abovePrivate not-forprofit, 4-year or abovePrivate not-forprofit, 4-year or abovePublic, 4-year or abovePrivate not-forprofit, 4-year or above- --NEPrivate not-forprofit, 2-year 220,000 220,000100% MAPrivate for-profit, less-than 2-year275,000 276,53099% - --- --123483425Alexander Paul Instituteof Hair DesignGreenville NCPrivate for-profit, less-than 2-year57,514 170,02334% 368036Alexandria School ofScientific TherapeuticsAlexandria INPrivate for-profit, less-than 2-year503,705 562,76390% 858,066 858,066100%172918Alexandria Technical &Community CollegeAlexandria MNPublic, 2-year14,027,000 24,569,00057% 10,720,149 22,080,85149%124125126Private not-forprofit, 4-year orabovePrivate not-forprofit, 4-year orabovePrivate not-forprofit, 4-year orabovePublic, 4-year oraboveH Page 8

Instruction expenseABCDEFGInstruction asInstructionpercent of totalexpense - totalexpenses (2013(2003-04)14)KInstruction aspercent of totalexpenses (200304)UnitID Institution Name188641 Alfred UniversityAlfredNYPrivate not-forprofit, 4-year orabove 26,488,708 65,323,81241% 27,524,792 68,906,59540%CAPrivate for-profit, less-than 2-year265,238 868,30231% 502,615 815,36962%1,922,313 10,495,55218%393524 Alhambra Beauty College Alhambra128Total expenses(2013-14)Total expenses(2003-04)156189 Alice Lloyd CollegePippaPassesKYPrivate not-forprofit, 4-year orabove 2,505,865 13,258,07619% 485306 All Beauty CollegeKingmanAZPrivate for-profit, less-than 2-year85,647 120,71471% - --459125 All Beauty CollegeFortMohaveAZPrivate for-profit, less-than 2-year231,437 301,85277% - --- --129130131474997All-State Career SchoolAllied Health CampusEssingtonPAPrivate for-profit, 2-year2,102,183 5,633,82937% 210599All-State Career SchoolLesterLesterPAPrivate for-profit, less-than 2-year2,707,644 5,647,68248% 783,694 3,088,84525%418658All-State Career SchoolPittsburghWestMifflinPAPrivate for-profit, less-than 2-year2,573,247 5,133,18750% 591,720 1,670,06035%373784All-State CareerBaltimoreBaltimoreMDPrivate for-profit, less-than 2-year4,866,829 11,734,49041% 721,036 3,426,63021%132133134135108807 Allan Hancock College161688Allegany College ofMaryland210669 Allegheny aterlooIA138200873139Allegheny WesleyanCollege152798 Allen College140141JInstructionState Sector ofexpense -total(2014) institution 2Allen County CommunityIolaCollegeKSPublic, 2-year 29,959,422 82,634,50036% 23,039,353 56,477,19941%Public, 2-year 14,351,027 35,974,31140% 10,120,742 26,131,92039% 26,515,617 78,238,74734% 16,767,028 52,081,50432% 155,063 790,37620% 207,991 754,06228% 4,360,232 7,606,25657% 1,456,587 2,530,74558% 5,852,770 16,471,37036% 3,613,592 9,209,91639%Private not-forprofit, 4-year orabovePrivate not-forprofit, 4-year orabovePrivate not-forprofit, 4-year orabovePublic, 2-yearPage 9

Instruction expenseABCDEFGBrooklynNYPrivate for-profit, less-than 2-year3,348,606 7,038,73648% 1,004,495 3,918,92326%415987 Allen School-JamaicaJamaicaNYPrivate for-profit, less-than 2-year2,804,179 5,894,35648% 1,293,141 4,366,40930%469610 Allen School-PhoenixPhoenixAZ4,121,792 8,663,96648% 217624 Allen UniversityColumbiaSC3,674,531 13,369,24027% FlushingNY306,883 836,6013

208123 Abdill Career College Inc Medford OR Private for-profit, less-than 2-year 377,647 905,828 42% 423,361 495,018 86% 222178 Abilene Christian University Abilene TX Private not-for-profit, 4-year or above 3