Key facts

Reported value

USD 58.5 million

As of

FY2025 survey reporting period

Portfolio

Survey respondent endowment

Location

Fredonia, NY

Data through FY2025

Balance reference

Endowment size and reporting scope

For Fredonia State University of New York, the FY2025 survey records assets of USD 58.535 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

Source: NACUBO · Data through FY2025

The FY2025 survey value for Fredonia State University of New York is USD 58.535 million, compared with USD 51.711 million for FY2024. The reported balance rose by USD 6.824 million, or 13.20%, from FY2024. 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 29.301 million and ends in FY2025 at USD 58.535 million. The change across those observations is USD 29.234 million. The smallest reported balance in the displayed series is USD 29.301 million in FY2016; the largest is USD 58.535 million in FY2025. The displayed observations are year-end asset balances. NACUBO historical workbook

Spending policy and payout

The FY2025 NCSE $50M to $100M group reports an average effective spending rate of 5.5%. That is a survey-group statistic and is not assigned as Fredonia State University of New York's policy. An institution's own spending rule can use several prior valuation dates, a prior-year dollar draw or additional adjustments. Its approved appropriation and the cash ultimately spent by a department can differ in timing. NCSE spending-rate table

For Fredonia State University of New York, 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

NACUBO's FY2025 table lists Fredonia State University of New York in Fredonia, NY, with respondent type Institutionally-related foundation (IRF). The table identifies the participating organization and its asset balance. 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 spending policy governs annual support. Federal tax liability follows the separate statutory calculation.

FY2025 size-band comparison

The FY2025 survey value of USD 58.535 million places this respondent in the $50M to $100M band. The published band contains 96 respondents and USD 7.2 billion of aggregate assets. Its average five-year annualized net return is 10.1%, and its ten-year average is 7.5%. 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 chart shows the FY2025 NCSE size group's average 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 Fredonia College Foundation Of State University Of New York Inc, EIN 166054528. Its available filing for the year ended December 31, 2023 reports total filer assets of USD 54.694 million, revenue of USD 4.316 million, expenses of USD 2.850 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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