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The distribution rate is calculated by dividing the foundation’s total grants by total assets (including supporting organizations) at the end of the foundation’s fiscal year. The percentage of total assets in donor-advised funds (Percent Total Assets DAF) is the total amount of IRS-classified donor…
The following is a list of Annual Survey participants sorted by asset size, supplemented by publicly available information where available.
Economies of scale at larger community foundations generally drive expense-to-asset ratios down, though it should be noted that individual operating models have a major influence on this metric. There are community foundations across the field that are interested in increasing their investment in…
With assets having grown across the field in FY19, expense-to-asset ratios remained virtually unchanged from the previous survey year.
Larger community foundations achieve an economy of scale that results in typically lower ratios than for smaller community foundations, though operating model…
Differences in the proportion of personnel to non-personnel expenses are relatively minor when comparing community foundations of different sizes. Insofar as differences do exist can be observed in smaller community foundations, which may have very few staff.
Averages were used to total 100%. (n…
Foundation-wide distribution rates increase along with overall asset size. A similar relationship between asset size and donor-advised fund distribution rate is observed. This is no small way can be attributable to the proportion of non-endowed assets held by larger foundations, which can tend to…
Smaller community foundations tend to have a much higher proportion of endowed assets than their larger counterparts, as do younger and emerging community foundations concentrating on growth. Community foundations in Indiana, many of whom were established through the Lilly endowment and occupy the…