ANN E. KAPLANDIRECTOR

VSE SURVEY & DATA MINER

CAE, CASE, and the VSE Survey

Founded in 1952 as the Council for Financial Aid to Education (CFAE)

Took over the VSE Survey from the American Alumni Council in 1957

Founded in 1974 when the American Alumni Council merged with the American College Public Relations Association

Is a sponsor of the VSE survey

Classifying Institutions

Institution Classification

First study included 10 types of

institutions sorted by the American

Alumni Association

The 1957 study used government data

to create 8 categories, including

categories we no longer use, such as

Private Men’s and Private Women’s

Colleges.

Institution Classification

In 1973, the Carnegie Classification was

first published.

It is derived from empirical data on

colleges and universities.

It has been updated in 1976, 1987,

1994, 2000, 2005, and 2010 to reflect

changes among colleges and

universities.

Level 4-year or above

Control Public

Student Population 50,995

UNIVERSITY OF TEXAS AT AUSTIN

Why does the Carnegie

Classification matter?

Alumni Giving to

Liberal Arts Colleges

is high.

Nonalumni

Individuals Giving to

Specialized Arts

Colleges is high.

Reporting Standards

In 1981, CASE and NACUBO published a booklet of standards for counting gifts.

CASE eventually led the effort to combine standards for various surveys into one unified set of standards. The 4th Edition was published in 2009.

CAE has served on the recent committees that modify these original standards. Also serving on the committees are advancement staff at colleges and precollegiate institutions, fundraising counsel, and other researchers.

Why Reporting Standards?

Comparability among institutions.

Perception of need.

Increased transparency, particularly regarding gifts received and gifts promised or deferred.

Separating gift valuation and donor recognition.

Distinguishing between useful support and charitable giving.

Why use IRS standards for deferred

gifts?

The IRS establishes a uniform

financial effect on donors.

The effect on each institution is

highly variable.

The Donor

The Institution

Why can’t software be counted?

IRS Publication 526:

Right to use property. A contribution of the

right to use property is a contribution of less

than your entire interest in that property and

is not deductible.

Voluntary Support of Education

Vital Statistics

Enrollment: Snapshot of opening

enrollment in fall of reporting year.

FTE Enrollment: Snapshot of opening

enrollment in fall of reporting year.

Endowment: Value at last day of

fiscal year.

Expenditures: Combined

expenditures of foundation and

college.

Sources of Gifts

FoundationsAlumniCorporationsNonalumni IndividualsOther OrganizationsFundraising Consortia

Purposes of Gifts

Current Operations (Restricted)Endowment (Income Restricted)Property, Buildings, EquipmentCurrent Operations (Unrestricted)Endowment (Income Unrestricted)Deferred Gifts and Loan Funds

• Charitable Gift Annuities

• Charitable Remainder Trusts

• Pooled Income Funds

These Are Not Deferred Gifts

Bequests. Bequests are outright gifts received in the year you report them.

Bequest Intentions. These are pledges.

Gifts of Life Insurance. Counted as outright gifts at the cash-surrender value. Future premium payments made by donors are also outright gifts. You must be the owner and beneficiary to count these at all.

IRAs. These are outright gifts.

Alumni ofRecord

AlumniSolicited

Alumni Donors

Alumni Giving Statistics

• Number

• Dollar Amount

Three Largest Gifts, 2012

Public

Master’s

Public

Research/Doctoral

Optional Questions

Pledges

Pledges: Pledges made THIS fiscal year

and not paid yet.

Do not include entire pledge balance.

Do not include pledges with

contingencies, such as matching-gift

pledges.

Optional Questions

Testamentary Commitments

These are bequest intentions that have

been formally documented in a will or

trust instrument.

Do not include bequest intentions unless

there is a specific monetary amount.

(i.e.: Do not include percentages of

estates or contingencies.)

Optional Questions

Other Individual Participation

You have the option of counting the number of record, number solicited, and number of donors for these constituents:

Parents (who are not alumni)

Faculty and Staff (who are not alumni or parents)

Students (who are not alumni, parents, faculty, or staff)

All Others/Friends (who were not included elsewhere.)

Optional Questions

Governing Board Giving

These are individuals you counted

above, who serve on your foundation’s

board or other board that is expected to

make annual contributions.

Separate hard credit from soft credit,

and include both.

Optional Questions

Property

Number of Gifts and Dollar Value of Gifts

Securities

Real Estate (Do not count conservation

easements.)

Other Property (Art, etc.)

Optional Questions

Indirect Giving

Donor-Advised Funds

Personal Businesses

Family Foundations

Optional Questions

Forms of Corporate Giving Cash and Securities (exclusive of matching

gifts)

Company Products (e.g.: A pharmaceutical company donates pharmaceuticals.)

Other Company Property (e.g.: A pharmaceutical company donates office furniture.)

Matching Gifts (corporate match only) There is a separate question about matches that are paid out by another entity such as a DAF or community foundation. In this question only include hard credit.

Do Not Include!

Software Gifts/Corporate

Partnerships or Sponsorships

These are not philanthropic transfers.

The IRS does not recognize them as

charitable gifts.

The VSE only includes charitable gifts.

Optional Question

Purposes of Gifts to Endowment

Income Restricted

6.5% 0.3% 0.0% 2.5% 0.0%

5.7%

79.3%

0.1% 11.0%

Optional Question

Gifts to Extramural Athletics

Contributions for the purpose of

supporting intercollegiate teams

Two VPs for Advancement

colleges decide where to invest

staff.

Percentage of Total Giving From

Major Gifts and By Purpose

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

1

AllInstitutions

AllAssociate's

College A College B

12 Large Gifts

Current Operations

Capital Purposes

Staffing

College A decided to hire a major gifts officer.

It did not have a staff position devoted to this.

Two years later, its major gifts profile more

closely resembled its peer and aspirant

comparison group.

College B was too dependent on “low hanging

fruit.” Its giving rose and fell erratically. It

needed to devote more staff to its annual fund

to fill out the base of its funding pyramid. It has

made some progress after two years but has

more ground to cover.

Are donors being asked to, and are

they agreeing to, earmark more

contributions to scholarships?

13.2% 13.2%

14.0%

13.1% 13.1% 13.2%

12.7%

13.5%

13.1% 13.1%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Percentage of Gifts Earmarked for Scholarships

10.7%

11.8% 11.6% 11.4% 11.0%

11.8% 11.8% 11.8%

9.4% 9.2%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Percentage of Current Operations Gifts Restricted to Scholarships

34.4%

35.9%

34.0%

35.8% 35.5%

38.8%

38.2%

36.9%

36.3%

38.5%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Percentage of Gifts to Endowment with Income Restricted to Scholarships

QUESTIONS?