Key facts

Reported value

USD 100.4 million

As of

FY2025 survey reporting period

Portfolio

Survey respondent endowment

Location

Dahlonega, GA

Data through FY2025

Balance reference

Endowment size and reporting scope

For University of North Georgia Foundation Inc., the FY2025 survey records assets of USD 100.377 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

The FY2025 survey value for University of North Georgia Foundation Inc. is USD 100.377 million, compared with USD 89.840 million for FY2024. The reported balance rose by USD 10.537 million, or 11.73%, 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

Spending policy and payout

The FY2025 NCSE $100M to $250M group reports an average effective spending rate of 4.9%. That is a survey-group statistic and is not assigned as University of North Georgia Foundation Inc.'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

A distribution from an endowed account remains subject to that account's purpose. For University of North Georgia 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

NACUBO's FY2025 table identifies University of North Georgia Foundation Inc. in Dahlonega, GA. Its respondent category is Institutionally-related foundation (IRF). NACUBO does not identify 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 100.377 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%. 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 North Georgia Foundation Inc, EIN 237066297. Its available filing for the year ended June 30, 2024 reports total filer assets of USD 121.529 million, revenue of USD 10.963 million, expenses of USD 9.845 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

The respondent's rank of 504 describes its place in this participating-institution table. The list includes campuses, systems and affiliated organizations. It is not a ranking of investment skill or dollars available for unrestricted use. A year-end size comparison keeps the same fiscal-year reference across respondents. Newer official balances can provide more recent information while leaving that historical ranking intact. Survey participation and ranking

Related reading

• Endowment directory
• Endowments by state
• Endowments by size
• Foundation endowments
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• Converse University
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