Key facts

Reported value

USD 129.7 million

As of

Close of FY2025

Portfolio

Reported endowment, rounded

Location

Orem, UT

Data through FY2025

Balance reference

Endowment size and reporting scope

NACUBO places Utah Valley University in UT and reports USD 120.690 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

The official USD 129.700 million figure and the FY2025 survey's USD 120.690 million describe their respective dates and reporting categories. The official balance retains its stated label, reported endowment, rounded. Official financial scope

Source: uvu.edu · Data through FY2025

The official report supplies five closing values between FY2016 and FY2025. The years between those observations are not filled in. This institutional series uses the rounded totals in that report and remains separate from the survey figures below. Institutional historical series

The FY2025 survey value for Utah Valley University is USD 120.690 million, compared with USD 106.123 million for FY2024. The reported balance rose by USD 14.567 million, or 13.73%, 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

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: uvu.edu · Data through FY2025

Investment mix displayed in the FY2025 endowment report. Allocation report

Spending policy and payout

UVU reports $3.66 million in direct support of students, faculty and programs in FY2025. The separate rounded roll-forward shows distributions of $3.7 million for FY2025 and $3.0 million for FY2024. The chart uses the more precise FY2025 direct-support figure. Academic support represents 51.67% of the report's stated use-of-funds mix. Spending disclosure

Source: uvu.edu · Data through FY2025

Distribution report

For Utah Valley University, an appropriation can precede a beneficiary's expenditure. Its timing can differ from the cash expense recorded by the institution. Spending measures

Governance and investment office

UVU's FY2025 report describes an Investment Committee responsible for monitoring performance, overseeing allocation and selecting external investment managers. It accounts for endowed scholarship funds separately from endowed support for academic programs and faculty. A list of committee members in a dated report describes that reporting period. 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.

Annual support and federal tax measure different flows. A 5% spending rule, where an institution uses one, does not imply a 5% income-tax rate. The law's student-adjusted asset measure excludes assets used directly for exempt purposes and incorporates related-organization rules. Individual tax treatment follows that statutory calculation and the institution's own circumstances.

FY2025 size-band comparison

The FY2025 survey value of USD 120.690 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

NCSE's allocation categories combine strategies with different liquidity and valuation practices. Its Alternatives group can include private capital, hedge funds and real assets. Matching that broad weight would not establish identical holdings. The chart shows the FY2025 NCSE $100M to $250M group's average allocation. Published category weights are shown with an explicit rounding difference so the full bar totals 100%. NCSE allocation definitions

Public records and reporting dates

NACUBO's respondent is Utah Valley University. 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
• University endowments
• Tennessee Technological University Foundation
• Saginaw Valley State University Foundation
• Indiana State University