Foundations & Nonprofits

Increasing impact of foundations and endowments

The Institute supports foundations and nonprofits by focusing on their performance and impact. 

Insights

Hospital workers are more likely than U.S. workers to be saving for retirement; 88% versus 59%, respectively.

Compared with U.S. workers in general, employees in the primary and secondary education sector tend to be more confident that they will have enough money to live comfortably throughout retirement.

Retirement benefits represent a large and growing share of educator compensation. An important question is whether the current retirement benefit systems are an efficient or equitable way to structure educator compensation.

Research Reports

Can a university’s characteristics be a better indicator of an endowment’s effectiveness than endowment size? 

This report examines the 403(b) plans in all 50 states and seeks to provide the first comprehensive analysis of these plans across the country. We consider the advantages and disadvantages of alternative methods of regulating 403(b) plans and present an assessment of 403(b) plans in each state.

The disclosure requirements under General Accounting Standards Board (GASB) 45 draw attention to a possible unfunded liability for government employers providing other than pension post-retirement benefits (OPEB).