Prepared to assist Pennsylvania community colleges in preparing meaningful financial analyses of how their financial performance relates to that of peer institutions, this report offers comparative financial statistics for 1984-85 to 1990-91, with detailed data on the years between 1988-89 and 1990-91. First, introductory information is provided on the purposes of the report and the definitions of terms used in the document. Section I provides 1988-89 data on reimbursement requests, including enrollment data, operating reimbursements, and capital reimbursements. Section II presents data on 1988-89 rebudget requests, while section III considers 1990-91 budget requests. Both sections focus on enrollments, operating net reimbursable costs, state reimbursement, capital deferred items, and capital non-deferred items. Sections IV and V contain historical data for the system as a whole and by college for 1984-85 to 1990-91, including full-time equivalent enrollments, state reimbursement, revenue sources, and stipend enrollments. Section VI looks at 1988-89 data from Integrated Postsecondary Education Data System reports, including operating current fund expenditures and revenues, capital expenditures by category, physical plant data, and miscellaneous financial data. Finally, section VII describes community college capital projects, including those financed through a local authority or bank and those financed through the state public school building authority. (JMC)