| | | 2023 | 2024 |
| Financial assets: | | |
| | Cash and cash equivalents | $ 266,094 | $ 225,931 |
| | Student accounts receivable, net | 54,159 | 58,541 |
| | Contributions receivable, net | 98,767 | 91,404 |
| | Grants and other receivables, net | 38,177 | 27,105 |
| | Student loans receivable, net | 3,147 | 1,702 |
| | Long-term investments, at fair value | 2,178,636 | 2,282,029 |
| Financial assets at year-end | 2,638,980 | 2,686,712 |
| | | | |
| Less assets unavailable for expenditure within one year: | | |
| | Endowment assets with perpetual restrictions | (968,938) | (1,007,701) |
| | Endowment assets subject to future appropriation | (617,221) | (708,341) |
| | Assets subject to time or purpose restrictions by donor | (224,895) | (101,123) |
| | Board designated endowment funds | (375,604) | (387,015) |
| Financial assets available to meet cash needs for general expenditures within one year | $ 452,322 | $ 482,532 |
