In FY24, Harvard Medical School achieved breakeven on unrestricted resources for the third consecutive year despite continued financial challenges. We did so by deploying flexible cash reserves, which increased from FY23 to FY24 because additions outpaced use.
According to generally accepted accounting principles (GAAP), our FY24 revenue was $898 million — a $69 million or 8 percent increase over FY23. The largest drivers of growth were increases in the endowment distribution, use of one-time restricted funding sources, and recognition of previously deferred revenue. Increases in restricted current use gift receipts and rental income also contributed.
Largely offsetting this growth, FY24 expenses rose by $68 million, or 8 percent, to $925 million. Salary and wage growth of 9 percent was the largest factor, as we continued to invest in our people. This category included cost-of-living increases as well as new staff positions needed to support key mission areas and revenue-generating programs. Other significant expense drivers were IT infrastructure investments in research computing and generative AI.
In all, HMS ended FY24 with a $27 million operating loss, a $1 million improvement over FY23.
The School continues to devote tremendous resources to its research, education, and service missions. Capital construction projects underway will yield long-term administrative cost savings, enhance the campus, and bring the community together. These include turning Gordon Hall into a flex-space hub and, thanks to a generous gift from the Bertarelli family, transforming the Building C courtyard into a skylighted West Commons Atrium for convening and collaboration.
While we face economic headwinds, we have weathered our fair share of fiscal challenges, and I have confidence we will do so again. HMS will maintain solid financial footing while investing in the future to ensure its ongoing success.
—Dean George Q. Daley
FY 2024 Operating Revenue
Research grants and contracts $315,600,427 (35%)
Endowment distribution for operations $238,979,818 (27%)
Other revenues* $171,588,658 (19%)
Gifts for current use $73,257,377 (8%)
Rental income $53,729,869 (6%)
Net student income $44,858,635 (5%)
Total $898,014,784
* Includes continuing medical education, publications, service income, and royalties
FY 2024 Operating Expenses
Personnel costs $384,580,144 (42%)
Supplies and other expenses $278,008,628 (30%)
Research subcontracts and affiliates $125,061,321 (13%)
Plant operations and interest $92,381,816 (10%)
Depreciation $44,885,463 (5%)
Total $924,917,372