Part H – Details of Endowment Assets
This part is intended to report details about endowments.
This part appears only for institutions answering yes to the general information question regarding endowment assets.
Report the amounts of gross investments of endowment, term endowment, and funds functioning as endowment for the institution and any of its foundations, other affiliated organizations, and component units. DO NOT reduce investments by liabilities for Part H.
For institutions participating in the NACUBO-Commonfund Study of Endowments (NCSE), this amount should be comparable with values reported to NACUBO. NCSE asks that endowment information be reported as of June 30th regardless of when the institution's fiscal year ends.
01 – Value of endowment assets at the beginning of the fiscal year — If the market value of some investments is not available, use whatever value was assigned by the institution in reporting market values in the annual financial report.
02 – Value of endowment assets at the end of the fiscal year — Report here the market values of the endowment assets at the end of the fiscal year. If the market value is not available for some investments, use whatever value was assigned by the institution in reporting market values in the annual financial report.