Key facts

Reported value

USD 667.5 million

As of

June 30, 2025

Portfolio

Foundation endowment

Location

Fort Collins, CO

Spending policy

4% on the stated policy base

Data through FY2025

Balance reference

Endowment size and reporting scope

At USD 667.537 million, Colorado State University Foundation's survey balance measures assets at a reporting date. The prior-year observation is USD 623.615 million. Neither amount measures unrestricted operating cash. A fund's donor purpose can limit spending even when its investments participate in a common pool. Survey scope and definitions

Source: NACUBO · Data through FY2025

The FY2025 survey value for Colorado State University Foundation is USD 667.537 million, compared with USD 623.615 million for FY2024. The USD 43.922 million movement is 7.04% 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 286.348 million and ends in FY2025 at USD 667.537 million. The change across those observations is USD 381.189 million. The smallest reported balance in the displayed series is USD 286.348 million in FY2016; the largest is USD 667.537 million in FY2025. These are closing asset values. They do not show how much of a year's movement came from new gifts, spending or investment results. NACUBO historical workbook

Investment returns

Performance report

A trailing multi-year return is an annualized compound result over the period shown. The one-year figure covers the final year. These periods overlap, so their returns are not added. A published dollar investment gain can reflect accounting categories and cash flows that differ from the percentage performance calculation. Return definitions and reporting basis

Spending policy and payout

The foundation made $21.060769 million available for fund purposes in FY2025. The report describes reducing the FY2025 payout rate from 4.25% to 4.0% and management fees from 1.70% to 1.50%. It also announces a $22.3 million distribution for FY2026; that announced amount is kept separate from the FY2025 realized series. Spending disclosure

Source: giving.colostate.edu · Data through FY2025

Distribution report

The Colorado State University Foundation chart uses the institution's stated FY2025 support measure of USD 21.060769 million. That annual flow is shown separately from the closing asset balance. A department's eventual expenditure can occur after an allocation or appropriation, and donor purposes continue to govern how the support is used. Spending measures

Governance and investment office

The CSU Foundation's Board of Directors oversees its investment program. Its report separates total endowment value from the broader invested-asset portfolio. Individual endowed gifts support scholarships, academic positions and programs under their fund purposes. 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.

Annual support and federal tax measure different flows. A 5% spending rule, where an institution uses one, does not imply a 5% income-tax rate. The law's student-adjusted asset measure excludes assets used directly for exempt purposes and incorporates related-organization rules. Individual tax treatment follows that statutory calculation and the institution's own circumstances.

FY2025 size-band comparison

The FY2025 survey value of USD 667.537 million places this respondent in the $500M to $1B band. The published band contains 74 respondents and USD 54.8 billion of aggregate assets. Its average five-year annualized net return is 10.7%, and its ten-year average is 7.8%. The size classification follows the survey-year balance even where an official disclosure on this page uses a later year or a different portfolio scope. NCSE size groups NCSE average net returns

Source: NACUBO · Data through FY2025

The peer mix describes average reported exposures within one size band. It does not reveal individual securities or the availability of cash at a particular institution. Respondents can also use different policy benchmarks. NCSE returns are net of external management fees and expenses for periods ending June 30, 2025; those periods and fee labels govern any numerical return comparison on this page. NCSE allocation definitions

Public records and reporting dates

NACUBO's respondent is Colorado State University Foundation. Annual financial statements and any nonprofit return can cover a different legal entity or a wider group of resources. A university, a supporting foundation and an investment pool can each report its own assets. 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

Related reading

• Endowment directory
• Endowments by state
• Endowments by size
• Foundation endowments
• University of Connecticut
• Universities of Wisconsin
• Wheaton College