Why are three fund numbers used to report the endowment asset?

There are three numbers used to report the balance for an endowment. The schema for these numbers is as follows:

  • An “H” or “G” in front of the number indicates accumulated gifts that are to be held in perpetuity as stipulated by the donor.
  • An “R” in front of the number indicates accumulated net revenues (interest, dividends, gains and losses, less expenses) that are allowed to be spent under the terms of the University’s spending policy.
  • An ”E” in front of the number indicates the accumulated total of gifts and net revenues.