This report provides comparative financial information derived from a national sample of 503 public two-year colleges. The report includes space for colleges to compare their institutional statistics with data provided on national sample medians; quartile data for the national sample; and statistics presented in various formats, including tables, bar graphs, and pie charts. The eight sections of the report focus on: (1) an introduction to the background, objectives, and peer groups of the financial study, including information on ordering reports, obtaining specialized data analyses, and responding to and using the report; (2) limitations of the study and explanations of study methods, including a section that attempts to dispel the myth of the "typical college," explanations of calculations, and definitions; (3) placement of the participating colleges by state and region; (4) information on quartile and median revenues by source; (5) expenditures by function and selected expenditure ratios; (6) credit full-time equivalent (FTE) and headcount students per FTE staff; selected staffing, participation, space utilization, and financial aid ratios; part-time staff; and (7) student characteristics, such as class size, ethnicity, age, gender, units taken, hours attended, and class level. Appendixes provide a list of participating colleges and their peer group composition and a user's survey. (JMC)