Skip to main content


What is the Illustrated Guide?

Cornell University produces audited financial statements annually with a lot of information that is very important to a number of constituencies: rating agencies, the State of New York, the Board of Trustees, federal funding agencies, students and the public.

To help readers understand the information in the financial statements, the guide presents the data in a format that uses language accessible to non-accountants, and utilizes charts for the visual reader.

Why Did Cornell University Put This Together?

We believe in transparency and want all of our stakeholders to understand the information we are providing. Through this website you will get our latest financial statements, as well as an explanation of all the key terms and ratios critical to managing the finances of the University.

What Will I Learn From This?

You will learn about the financial statements of the University and which ratios are important to us.