Key facts

Reported value

USD 121.9 million

As of

June 30, 2025

Portfolio

Foundation endowment investments

Location

Charleston, IL

Spending policy

5% on the stated policy base

Data through FY2025

Balance reference

Endowment size and reporting scope

NACUBO places Eastern Illinois University Foundation in IL and reports USD 139.892 million in FY2025. The respondent's name defines the unit being compared across the survey columns. A campus, supporting foundation and investment pool can each publish financial information, and their totals can differ. Permanent gifts and board-designated resources also have different spending permissions. The balance therefore describes the reported assets at a date, with no assumption that all of them are available for general operations. Survey scope and definitions

The official USD 121.933 million figure and the FY2025 survey's USD 139.892 million describe their respective dates and reporting categories. The official balance retains its stated label, foundation endowment investments. Official financial scope

Source: NACUBO · Data through FY2025

The FY2025 survey value for Eastern Illinois University Foundation is USD 139.892 million, compared with USD 119.956 million for FY2024. The USD 19.936 million movement is 16.62% 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 74.198 million and ends in FY2025 at USD 139.892 million. The change across those observations is USD 65.694 million. The smallest reported balance in the displayed series is USD 74.198 million in FY2016; the largest is USD 139.892 million in FY2025. NACUBO historical workbook

Spending policy and payout

The Foundation's spending policy totals 5% annually, comprising a 4.25% beneficiary spending rate and 0.75% for administrative expenses. It applies the rate to a trailing twelve-quarter average market value as of June 30. The chart shows the combined policy rate, including the administrative component. Spending disclosure

Source: NACUBO · Data through FY2025

For Eastern Illinois University Foundation, an appropriation can precede a beneficiary's expenditure. Its timing can differ from the cash expense recorded by the institution. Spending measures

Governance and investment office

The FY2025 respondent is Eastern Illinois University Foundation, located in Charleston, IL. NACUBO classifies it as a public university or system endowment. The survey does not identify a current investment-office head. 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 139.892 million places this respondent in the $100M to $250M band. The published band contains 154 respondents and USD 24.5 billion of aggregate assets. Its average five-year annualized net return is 9.6%, and its ten-year average is 7.4%. 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

The ProPublica nonprofit API identifies the legal filer as Eastern Illinois University Foundation, EIN 376031320. Its available filing for the year ended June 30, 2023 reports total filer assets of USD 125.626 million, revenue of USD 9.877 million, expenses of USD 6.178 million. These are filer-wide amounts, which can include buildings, operating resources and other assets outside the endowment. The filing period is retained separately from the current investment disclosures. ProPublica structured filing data

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