Key facts

Reported value

USD 32.0 million

As of

June 30, 2026

Portfolio

Philanthropic Foundation endowment

Location

Carson, CA

Spending policy

4% on the stated policy base

Data through FY2026

Balance reference

Endowment size and reporting scope

For California State University-Dominguez Hills, the FY2025 survey records assets of USD 28.557 million. This is a closing asset balance. New gifts, investment results and distributions can all change it during the year. The respondent may hold endowed funds directly or through an affiliated organization. Restrictions attached to those funds continue to govern their use after they are invested together. Total institutional assets can also include buildings and operating resources. Survey scope and definitions

The official USD 31.970 million figure and the FY2025 survey's USD 28.557 million describe their respective dates and reporting categories. The official balance retains its stated label, philanthropic foundation endowment net assets. Official financial scope

Source: NACUBO · Data through FY2026

The FY2025 survey value for California State University-Dominguez Hills is USD 28.557 million, compared with USD 26.547 million for FY2024. The USD 2.010 million movement is 7.57% of the earlier balance. It includes changes in investments as well as additions and distributions. NACUBO explicitly distinguishes this change in market value from an investment rate of return. FY2025 respondent values and definitions

The available history begins in FY2016 at USD 9.009 million and ends in FY2025 at USD 28.557 million. The change across those observations is USD 19.548 million. The smallest reported balance in the displayed series is USD 9.009 million in FY2016; the largest is USD 28.557 million in FY2025. The displayed observations are year-end asset balances. NACUBO historical workbook

Spending policy and payout

The foundation appropriates 4% of each endowed fund using a 36-month moving average market value determined at December 31 for the following year. FY2026 appropriations for expenditure were USD 0.982699 million. Spending disclosure

Source: csudh.edu · Data through FY2026

Distribution report

For California State University-Dominguez Hills, a closing survey balance and an annual appropriation answer different questions. The survey records how much was held at the reporting date. A spending formula determines support using the valuations specified in that policy. A beneficiary can also spend an approved distribution in a later period. This timing can separate the institution's appropriation from the cash recorded as an expense. Spending measures

Governance and investment office

The Philanthropic Foundation Board of Directors oversees the endowed funds. The audit distinguishes original gifts and perpetual balances from accumulated gains available for appropriation. No individual donor-restricted endowment was below its original gift value at June 30, 2026. Investment governance

Federal excise tax on investment income

Public Law 119-21 changed Section 4968 for tax years beginning after December 31, 2025. Applicable private institutions must have at least 3,000 tuition-paying students in the preceding tax year, with more than half located in the United States, and student-adjusted endowment of at least $500,000. The rates are 1.4% from $500,000 through $750,000 per student, 4% above $750,000 through $2 million, and 8% above $2 million. Enacted law, Section 70415

Section 4968 excludes state colleges and universities described in Section 511(a)(2)(B). Supporting foundations retain their own legal and filing identities, with related-organization rules read alongside the public-university exclusion. A foundation's public endowment value does not, by itself, assign it a private-college tax tier.

The tax applies to net investment income. Statutory student counts and related-organization rules govern its calculation.

FY2025 size-band comparison

The FY2025 survey value of USD 28.557 million places this respondent in the Under $50M band. The published band contains 76 respondents and USD 2.4 billion of aggregate assets. Its average five-year annualized net return is 10.0%, and its ten-year average is 7.5%. The size band uses the FY2025 NACUBO balance. NCSE size groups NCSE average net returns

Source: NACUBO · Data through FY2025

NCSE's allocation categories combine strategies with different liquidity and valuation practices. Its Alternatives group can include private capital, hedge funds and real assets. Matching that broad weight would not establish identical holdings. The displayed mix is a survey average, not this institution's target allocation. Published category weights are shown with an explicit rounding difference so the full bar totals 100%. NCSE allocation definitions

Public records and reporting dates

NACUBO's respondent is California State University-Dominguez Hills. Annual financial statements and any nonprofit return can cover a different legal entity or a wider group of resources. A university can report its own assets while its supporting foundation files separately. An investment pool can have a third reporting boundary. Total organizational assets also include resources outside the endowment, and the tax-return accounting period can differ from the survey's reporting year. Those distinctions govern how public records are compared. Respondent identity

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