Foundations & Nonprofits

Donations to higher education have soared in recent times, along with concerns about how the money is being used.

Donations to higher education have soared in recent times, along with concerns about how the money is being used.

U.S. colleges and universities hold more than $500 billion in endowment assets, but many people have a poor grasp of these assets’ purpose and value.

In an era of declining public funding, private philanthropy has played an increasingly vital role for both public and private institutions.

The story of a generation drowning in debt is misleading for a number of reasons. This report looks at the landscape of student debt in the U.S. as well as trends and innovative approaches in private funding of higher education.

Over the past decade, foundations and other entities awarding higher education grants have shifted their focus toward programs that encourage student retention and graduation, particularly for low-income and first-generation college students.

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). While these liabilities are far less than pension plan liabilities, they are still substantial. A recent white paper reported that the unfunded OPEB liability for the Florida school districts was in excess of $3.5 billion.