Designed to assist individual two-year institutions in analyzing their financial performance in relation to regional and statewide norms, this report presents comparative financial statistics for the 1989-90 fiscal year derived from a sample of 531 public community and junior colleges. The three main sections of the report present, respectively, sample findings from two nationwide surveys, median and quartile statistics for regional samples, and median and quartile statistics for state samples. Following the first chapter's introduction and discussion of study limitations, chapter 2 presents selected statewide statistics for states with 6 or more participating institutions (including 5 states with fewer than 6 institutions but with 100% participation). Tables in chapter 2 provide information on total expenditure per credit full-time equivalent (FTE) student; academic, administrative, scholarship; plant and maintenance expenditures per credit FTE student; total revenues per credit FTE student; tuition and fees, total appropriations, and state and local appropriations per credit FTE student; and data on credit and part-time faculty and staff. Chapter 3 presents median and first and third quartile statistics for four regional samples (central, eastern, southern, and western). Chapter 4 presents medians and quartiles for 36 state samples. Both chapters 3 and 4 examine quartiles for all expenditure categories, and expenditures by major institutional functions (e.g., academic, support services, credit instruction, and utilities). A description of the study methodology, the survey instruments, and a list of participating institutions by state are appended. (JMC)