Key facts

Reported value

USD 117.4 million

As of

June 30, 2025

Portfolio

Foundation donor-restricted endowment net assets

Location

Statesboro, GA

Spending policy

4.25% on the stated policy base

Data through FY2025

Balance reference

Endowment size and reporting scope

For Georgia Southern University Foundation, the FY2025 survey records assets of USD 117.411 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 Georgia Southern University Foundation is USD 117.411 million, compared with USD 105.961 million for FY2024. The reported balance rose by USD 11.450 million, or 10.81%, 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 reported endowment changed from USD 47.376 million in FY2016 to USD 117.411 million in FY2025, a difference of USD 70.035 million. This series measures year-end assets after gifts and distributions. NACUBO historical workbook

Spending policy and payout

The foundation's policy appropriates 4.25% of endowment average fair value over three prior years, with a one-year lag. Appropriations for expenditure were $2.802514 million in FY2025 and $2.356263 million in FY2024. Administrative fees of $966,407 and $845,707 were separate deductions in the respective roll-forwards. Spending disclosure

Source: georgiasouthern.edu · Data through FY2025

Distribution report

For Georgia Southern 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 foundation's published financial statements identify donor-restricted endowed resources and their use restrictions. Its investment objective seeks to preserve purchasing power while providing a predictable spending stream. Diversification across and within asset classes controls portfolio risk, with liquidity maintained for withdrawals. 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.

A tax rate on net investment income has a different denominator from an endowment payout rate. Section 4968 uses prior-year assets other than those used directly for exempt purposes and specifies how students are counted. Related organizations can affect the calculation. Headline assets divided by a fall enrollment figure do not reproduce every statutory step.

FY2025 size-band comparison

The FY2025 survey value of USD 117.411 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%. 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 $100M to $250M 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 Georgia Southern University Foundation Inc, EIN 586034031. Its available filing for the year ended June 30, 2023 reports total filer assets of USD 127.070 million, revenue of USD 11.657 million, expenses of USD 9.916 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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