Key facts

Reported value

USD 510.2 million

As of

FY2025 survey reporting period

Portfolio

Survey respondent endowment

Location

Brookville, NY

Data through FY2025

Balance reference

Endowment size and reporting scope

The reporting scope for Long Island University is the respondent identified in NACUBO's table. Its USD 510.153 million FY2025 balance is USD 47.712 million above FY2024. A percentage investment result requires the institution's own performance calculation, with its cash-flow treatment and fee basis. Survey scope and definitions

The FY2025 survey value for Long Island University is USD 510.153 million, compared with USD 462.441 million for FY2024. The USD 47.712 million movement is 10.32% 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

Spending policy and payout

The FY2025 NCSE $500M to $1B group reports an average effective spending rate of 4.3%. That is a survey-group statistic and is not assigned as Long Island University'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 Long Island University, the USD 510.153 million survey balance does not disclose a dollar payout. The peer spending rate above describes other respondents in a common size group. It cannot identify this institution's approved draw or the purposes of distributions. Donor restrictions and the policy's averaging dates remain relevant to annual support. Spending measures

Governance and investment office

NACUBO classifies Long Island University as private college/university endowment or other non-profit institution. The Brookville, NY respondent is the unit used for its rank of 237. That category describes the reporting institution. Investment oversight and the legal ownership of supporting-fund assets require the institution's own governing documents, with the university and any separately incorporated foundation identified individually. 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

An institution's tax tier requires its statutory asset base, eligible student count and related-organization treatment. The survey's closing market value does not supply that calculation. No institution-specific rate is assigned without an institutional disclosure. A campus's enrollment in a public fact sheet can differ from the daily-average, full-time-equivalent count required by the law.

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 510.153 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

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 Long Island University, EIN 111633516. Its available filing for the year ended August 31, 2023 reports total filer assets of USD 994.068 million, revenue of USD 438.581 million, expenses of USD 406.469 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

Related reading

• Endowment directory
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• Endowments by size
• University endowments
• The New School
• Skidmore College
• Barnard College