The economic, educational and social environments of the students served by a community college are important factors in college performance accountability, policy analysis, program evaluation, and strategic planning. For example, previous research shows that income per county is a significant predictor of transfer rates for community colleges. However, conditions for the actual geographic area of the students served by a community college may differ, for various reasons, from the economic conditions for the county in which the college is located. This article describes the development of institutional or college-level indices as an enhancement to county-level data, their use as adjustment variables for California's Accountability Reporting for the Community Colleges (ARCC), and their applicability to other research and planning studies. The service area indices are created by combining the enrollment patterns of students by ZIP Code of residence with ZCTA (ZIP Code Tabulation Area) level economic and educational data from Census 2000. (Contains 5 tables.)