Key facts

Reported value

USD 19.8 million

As of

June 30, 2025

Portfolio

Foundation endowment

Location

Knoxville, TN

Data through FY2025

Balance reference

Endowment size and reporting scope

For Pellissippi State Community College Foundation, the FY2025 survey records assets of USD 19.760 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 Pellissippi State Community College Foundation is USD 19.760 million, compared with USD 17.489 million for FY2024. The USD 2.271 million movement is 12.99% 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 8.251 million and ends in FY2025 at USD 19.760 million. The change across those observations is USD 11.509 million. The smallest reported balance in the displayed series is USD 8.251 million in FY2016; the largest is USD 19.760 million in FY2025. The displayed observations are year-end asset balances. NACUBO historical workbook

Spending policy and payout

The FY2025 NCSE Under $50M group reports an average effective spending rate of 4.5%. That is a survey-group statistic and is not assigned as Pellissippi State Community College Foundation'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 spent by a department can differ in timing. NCSE spending-rate table

A distribution from an endowed account remains subject to that account's purpose. For Pellissippi State Community College Foundation, 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

Pellissippi State Community College Foundation supports a public community college within the Tennessee Board of Regents system. The system report identifies each foundation separately when reporting endowed assets. Foundation support and the operating finances of the college therefore retain distinct reporting boundaries. 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

This respondent is a foundation supporting a public community college. Its survey classification does not establish that the foundation independently meets the tuition-paying-student test. No private-college tier is assigned from the reported balance.

The tax applies to net investment income. Statutory student counts and related-organization rules govern its calculation.

FY2025 size-band comparison

The FY2025 survey value of USD 19.760 million places this respondent in the Under $50M band. The published band contains 76 respondents and USD 2.4 billion of aggregate assets. Its average five-year annualized net return is 10.0%, and its ten-year average is 7.5%. The size band uses the FY2025 NACUBO balance. NCSE size groups NCSE average net returns

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 Pellissippi State Community College Foundation. Annual financial statements and any nonprofit return can cover a different legal entity or a wider group of resources. A university can report its own assets while its supporting foundation files separately. An investment pool can have a third reporting boundary. 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

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• Endowments by size
• Foundation endowments
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