Key facts

Reported value

USD 80.9 million

As of

June 30, 2025

Portfolio

Endowment and planned-gift assets, rounded

Location

Oswego, NY

Data through FY2025

Balance reference

Endowment size and reporting scope

NACUBO places Oswego University Foundation Inc. in NY and reports USD 80.916 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

Source: NACUBO · Data through FY2025

The FY2025 survey value for Oswego University Foundation Inc. is USD 80.916 million, compared with USD 71.787 million for FY2024. The reported balance rose by USD 9.129 million, or 12.72%, 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 29.275 million and ends in FY2025 at USD 80.916 million. The change across those observations is USD 51.641 million. The smallest reported balance in the displayed series is USD 29.275 million in FY2016; the largest is USD 80.916 million in FY2025. The displayed observations are year-end asset balances. 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

Spending policy and payout

Oswego uses a 20-quarter rolling-average account balance with March 31 as the final measurement date. Its Board of Directors approves the spending rate annually. A distribution remains tied to its endowed account's purpose. The official policy explanation does not assign a numerical rate to the current year, so no percentage is inferred from the endowment's closing value. Spending disclosure

A distribution from an endowed account remains subject to that account's purpose. For Oswego University Foundation Inc., the FY2025 asset figure alone cannot establish either the next approved draw or the part available for unrestricted operations. A policy based on several earlier valuations can produce a different dollar appropriation from a percentage of today's closing balance. The survey group's effective rate has its own measurement basis. Spending measures

Governance and investment office

The Oswego University Foundation Investment Committee oversees the endowment. Its unitized pool calculates a market value per share monthly, with new gifts purchasing shares at the prior month-end value. The Board of Directors approves annual spending rates. Its current policy page describes committee responsibilities without naming an 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.

Section 4968 taxes net investment income; the spending policy governs distributions.

FY2025 size-band comparison

The FY2025 survey value of USD 80.916 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

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

NACUBO's respondent is Oswego University Foundation Inc.. Annual financial statements and any nonprofit return can cover a different legal entity or a wider group of resources. A university, a supporting foundation and an investment pool can each report its own assets. Total organizational assets also include resources outside the endowment, and the tax-return accounting period can differ from the survey's reporting year. Those distinctions govern how public records are compared. Respondent identity

Related reading

• Endowment directory
• Endowments by state
• Endowments by size
• Foundation endowments
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• New York Medical College
• SUNY Oneonta Foundation