Key facts

Reported value

USD 456.1 million

As of

June 30, 2025

Portfolio

Foundation donor-restricted endowment net assets

Location

Moscow, ID

Data through FY2025

Balance reference

Endowment size and reporting scope

NACUBO lists University of Idaho Foundation Inc. under the ID respondent location. Its USD 473.957 million figure measures assets at the survey-year close. It is separate from a year's fundraising receipts or authorized distributions. Restrictions attach to individual funds even when their investments share a pooled vehicle. The reported balance does not establish how much the organization can spend on operations. Survey scope and definitions

The official USD 456.139 million figure and the FY2025 survey's USD 473.957 million describe their respective dates and reporting categories. The official balance retains its stated label, donor-restricted endowment net assets. The audit and survey use different reporting categories. Official financial scope

Source: NACUBO · Data through FY2025

The FY2025 survey value for University of Idaho Foundation Inc. is USD 473.957 million, compared with USD 432.853 million for FY2024. The USD 41.104 million movement is 9.50% 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 237.528 million and ends in FY2025 at USD 473.957 million. The change across those observations is USD 236.429 million. The smallest reported balance in the displayed series is USD 237.528 million in FY2016; the largest is USD 473.957 million in FY2025. The change in assets includes gifts and distributions as well as investment results. NACUBO historical workbook

Spending policy and payout

The audited endowment roll-forward reports $17.196500 million in distributions for FY2025 and $16.474780 million for FY2024. These are distinct from the annual report's rounded CIT-support figure and its total current-use gifts. Spending disclosure

Source: content-hub.uidaho.edu · Data through FY2025

Distribution report

Distributions remain subject to each fund's donor restrictions. An appropriation authorizes support for those purposes; a beneficiary can use the cash in a later accounting period. Spending measures

Governance and investment office

The University of Idaho Foundation manages private support for the university. Its financial reporting distinguishes the consolidated investment trust from current-use gifts. Funds invested in the trust retain their beneficiary and donor-purpose designations. The foundation publishes its audited statements and annual report separately from university accounts. 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 uses statutory asset and student definitions, including related-organization rules.

FY2025 size-band comparison

The FY2025 survey value of USD 473.957 million places this respondent in the $250M to $500M band. The published band contains 102 respondents and USD 37.1 billion of aggregate assets. Its average five-year annualized net return is 10.0%, and its ten-year average is 7.6%. 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

The ProPublica nonprofit API identifies the legal filer as University Of Idaho Foundation Inc, EIN 237098404. Its available filing for the year ended June 30, 2023 reports total filer assets of USD 465.018 million, revenue of USD 39.573 million, expenses of USD 30.186 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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