Return on Net Assets Percentage

This percentage measures economic return in order to determine whether an institution generated or used net assets in a given year.  In a for-profit company this ratio is critical to demonstrate a return on invested capital (net assets).  In a not-for-profit a return is not necessarily anticipated, thus the not-for-profit designation.  Major changes are generally due to major gifts or appropriations for capital investment. 

The numerator for this formula is increase/ (decrease) in net assets, the denominator is net assets at the beginning of the year.  Both are found in the Statement of Revenues, Expenses, and Changes in Net Position.

Year

Percentage

2017

 10.27%

2016

 5.71%

2015

 5.08%

2014

 2.11%

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