Investment Governance Practices for Foundations & Endowments



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Non-Profit Management Research Panel Investment Governance Practices for Foundations & Endowments In September 2013, the Non-Profit Management Research Panel conducted a poll to explore current investment governance practices for foundations and endowments in North America. Participants included finance staff, board members and investment committee members, representing 197 U.S. and Canadian non-profit organizations with combined assets totaling $23.5 billion. Investment portfolios ranged in size from $15 million to $2.2 billion in assets. This paper summarizes the findings of the poll in addition to the key challenges faced by participating organizations in relation to their investment governance process. Who is primarily responsible for managing the investment portfolio? The majority (77%) of North American non-profit organizations assign the primary responsibility of managing the investment portfolio to the investment committee. Over one-third (38%) of poll participants work with an investment consultant, while 9% partner with an investment outsourcing provider. While the average number of investment committee members overseeing the portfolio is seven, on average only three have professional investment experience. In addition, 20% of organizations staff full-time internal investment professionals; the median number of this staff is 1.5. Approximately half (53%) of participating organizations do not impose a term limit on the investment committee chair position. While 41% rotate the position regularly, approximately half of this group does so on an annual or biannual basis. Frequent turnover of the Chair position and change in leadership can potentially impact the establishment of a consistent long-term investment philosophy and strategy for the portfolio. combining professionals with different mindsets and experience levels to cohesively decide on what is best for the long-term viability of the foundation's endowment, without personal philosophy or short-term reactionary natures coming into play. Investment Chair Term Limits No set term 53% Annual 7% Biannual 16% Triennial 18% Other 6% 2013 SEI 1

What are the metrics for a successful investment governance process? Poll participants were asked to identify their organization s ability to consistently meet a given set of criteria in fulfilling their investment governance oversight: > Efficient hiring and firing of investment managers The ability to nimbly replace a poorly performing manager can greatly impact portfolio performance. Less than one-third (30%) of participants stated their organizations are able to make timely and efficient manager changes all of the time. Almost half (44%) have the ability to accomplish this task most of the time; and 26% state they accomplish this only some of the time or are never able to accomplish this challenging, yet fundamental investment objective. Once a poorly performing manager is identified by the investment committee, almost half of the participating organizations (44%) spend three months to a year to reach a consensus agreement to terminate the manager. Ten percent of respondents spend more than a year to reach this agreement, prolonging the negative impact a poorly performing manager could have on the portfolio. With the ability to operate more efficiently, 46% of poll participants spend less than three months to reach a consensus. finding time to identify and screen new investment managers. Good ideas often take too long to implement. The process to search and hire a replacement manager also proves challenging, however, according to the poll results, the endeavor takes slightly less time than agreeing to terminate a manager. The majority (55%) are able to search and replace a manager in less than three months, while 43% spend between three months to a year to perform this task. Almost all (97%) participating organizations that are currently using an investment outsourcing provider reported being able to hire a new manager in less than three months. Ability to consistently hire and fire investment managers in an efficient manner > Prompt implementation of portfolio changes When asked how consistently the organization is able to promptly take advantage of market changes in order to increase portfolio returns or mitigate risk, only 18% reported to have the ability to do this all of the time. Less than half (42%) stated they are able to accomplish the task most of the time; while 40% fell into the category of some of the time or never. Liquidity restrictions on certain investment vehicles can decisions on tactical asset allocation within overall long term strategy. potentially hinder nimble portfolio changes, along with inertia or hesitation by the committee to reach a decision on a new allocation strategy. 2013 SEI 2

Many committees face a greater challenge in simply reaching a collective decision on an asset allocation change, versus implementing the decision. While only half (52%) of committees are able to reach a collective decision on the asset allocation change in less than three months, 75% of committees are able to implement the decision in the three months following. Ability to take advantage of market changes to increase portfolio returns or mitigate risk > Focus on strategic investment initiatives Committee member time becomes particularly valuable when investment committees meet on average once per quarter. Despite a 97% satisfaction rate with frequency of meetings, only 35% of poll participants are able to consistently focus committee meeting time on investment strategy and policy all the time. In addition, 79% of organizations state their internal investment resources are challenged to consistently focus time and attention on the most important strategic initiatives. Ability to focus committee meeting time on investment strategy and policy Ability to focus internal investment resources on strategic investment initiatives 2013 SEI 3

> Investment education Ensuring investment committee members remain well-informed on investment opportunities, complex investment vehicles, appropriate spending methodologies and changing regulations can be difficult, particularly for committees that may lack investment expertise and meet just a few times each year. Approximately 77% of poll participants said their organizations lack the ability to keep members up-to-date on these topics all the time. educating committee members on various alternative asset types, to a point where they are comfortable investing in them. Committee education was a common hurdle voiced by many poll participants, some of whom said their biggest challenges include keeping investment committee members educated and current with information, compliance with ever-changing regulations, creating a continuing education process, and getting new committee members up to speed. Ability to remain educated on complex investment products > Governing investment philosophy Investment committees are often compiled of members with varying degrees of investment knowledge and experience, as well as strong personal philosophies regarding risk. The Investment Policy Statement (IPS) serves to govern the management of the portfolio and balance these differences. Understanding the importance of acting in unison in the best interest of the portfolio, 86% of poll respondents stated they are able to accomplish this goal all or most of the time. Our biggest challenge is separating personal financial feelings from the fiduciary requirements necessary to govern a foundation. Ability to operate a uniform investment governs the investment management process 2013 SEI 4

Conclusion Those tasked with the responsibility to grow and perpetuate the investment portfolio of a non-profit organization face many challenges a decade of volatile markets, limited meeting time, restricted resources and conflicting investment philosophies. a typical small business challenge: lack of any internal staff dedicated to supporting investment strategy and portfolio changes. The CFO handles it along with many other duties including pension plan governance, insurance etc. Many organizations have implemented investment governance best practices, such as an Investment Policy Statement and a Formal Spending Policy, to help them stay on track to achieving their goals. Having well-defined processes can streamline decision-making and create a uniform investment strategy needed to execute important portfolio changes in a timely and nimble manner. According to the survey, 54% of participating non-profit organizations in North America currently use an outside partner in the form of a traditional consultant or an investment outsourcing provider to assist in the investment governance of the portfolio. Additionally, 34% of respondents who do not currently use an outsourcing provider said they would consider using one in the future. An outsourcing provider can be a crucial partner in the investment governance strategy for a non-profit, providing timely manager and asset allocation changes, assistance in creating an effective investment policy statement, access to committee education materials and comprehensive reporting towards goals. The Non-Profit Management Research Panel, sponsored by SEI s Institutional Group, conducts industry research in an effort to provide members with current best practices and strategies for the investment management of nonprofit foundations and endowments. For comments or questions, please contact SEI at SEIresearch@seic.com or 1-855-734-1188 None of the participating organizations in this poll are institutional clients of SEI. All figures in Canadian dollars. Information provided by SEI Investments Company, a wholly owned subsidiary of SEI Investments Company. This information is for educational purposes only. Not intended to be investment, legal and/or tax advice. Please consult your financial/tax advisor for more information. 2013 SEI 5