Key facts

Reported value

USD 150.9 million

As of

June 30, 2025

Portfolio

Foundation endowment pool

Location

Highland Heights, KY

Spending policy

4.85% on the stated policy base

Data through FY2025

Balance reference

Endowment size and reporting scope

The USD 150.906 million survey balance belongs to the respondent named Northern Kentucky University Foundation Inc.. Donor-restricted resources can be invested beside funds designated by the governing board for long-term use. Each account retains its purpose and beneficiary. A pooled vehicle can also include reserves or other long-term money, which gives its market value a different scope from endowed net assets. Survey scope and definitions

Source: NACUBO · Data through FY2025

The FY2025 survey value for Northern Kentucky University Foundation Inc. is USD 150.906 million, compared with USD 138.194 million for FY2024. The USD 12.712 million movement is 9.20% 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 89.782 million and ends in FY2025 at USD 150.906 million. The change across those observations is USD 61.124 million. The smallest reported balance in the displayed series is USD 89.782 million in FY2016; the largest is USD 150.906 million in FY2025. 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

Asset allocation

Source: nku.edu · Data through FY2025

FY2025 endowment report policy target allocation. Allocation report

The displayed weights are policy targets. Actual positions can differ because of valuation changes, capital calls and the timing of rebalancing. The target allocation is a decision about the intended portfolio, while actual holdings describe investments at a date.

Spending policy and payout

NKU's FY2025 distribution percentage was 4.85%, including a 1.10% administrative fee. The policy uses a sixteen-quarter moving average market value as of the prior June 30. The report lists $5.718496 million provided by the endowment during FY2025, which is the support amount shown in the chart. Spending disclosure

Source: nku.edu · Data through FY2025

Distribution report

For Northern Kentucky University Foundation Inc., the FY2025 balance does not establish an approved payout. Distributions retain each fund's donor restrictions. Spending measures

Governance and investment office

The Board determines the endowment pool's asset mix. The Investment Committee monitors investments and recommends policy through the Executive Committee. Prime Buchholz LLC is identified as the endowment investment consultant. The consultant assists the committee and executive director in oversight of foundation investments. 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 tax is imposed on net investment income. Student-adjusted endowment uses prior-year fair values for assets other than those used directly for exempt purposes. The statute also contains student-count and related-organization provisions. A spending policy applies to an institution's chosen asset base, while the tax applies to investment income under federal rules.

FY2025 size-band comparison

The FY2025 survey value of USD 150.906 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

Institution fee treatment is unspecified in the cited performance disclosure. NCSE reports net of external management fees and expenses. These fee bases can affect the comparison.

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

The ProPublica nonprofit API identifies the legal filer as Northern Kentucky University Foundation Inc, EIN 237116528. Its available filing for the year ended June 30, 2023 reports total filer assets of USD 151.403 million, revenue of USD 7.524 million, expenses of USD 10.416 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

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