TrusT Funds Book 2009 - Episcopal Church

Endowment Funds Mix
The DFMS Endowment assets consist of three types of funds:
Funds owned, held and managed by DFMS and benefiting DFMS (Endowment)
Funds owned, held and managed by DFMS and benefiting other Episcopal/Anglican
entities (trustee type)
Funds held and managed by DFMS but owned by and benefiting other Episcopal/Anglican
entities (custodial type)
The table below presents a preliminary analysis of the Endowment portfolio by type.
Preliminary Analysis of Endowment 1
December 31, 2009
(Dollars in 000’s)
12/31/09 12/31/08
Endowment Fund Assets 2
Unrestricted $156,391 $120,701
Temporarily restricted 74,737 43,094
Permanently restricted 3 30,134 22,669
Subtotal 261,262 186,495
Funds held in trustee relationship 4 21,087 18,027
Custodial trust funds 5 35,620 28,968
Total $317,969 $233,489
NOTES:
1
Amounts are based upon the DFMS 2009 preliminary financial statements. The approximately
$7 million invested in the three socially-responsible investment programs (see pages 15-17) are
not included in this table.
2
Appreciation on trust fund principal is classified as unrestricted or temporarily restricted based
on the provisions of the individual documents of conveyance.
3
Permanently restricted net assets represent the original principal and any additions by the
donor.
4
Funds held in a trustee relationship are offset by an equal liability amount on the Society’s
financial statements.
5
Custodial trust funds are offset by an equal liability amount on the Society’s financial
statements. This amount does not include other short-term custodial accounts held and
managed by the Society.
Trust Funds Trust Funds Report Report 2009 2009
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