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Ford Foundation Annual Report 1971







Introduction to Financial Statements

INVESTMENT POLICY AND PERFORMANCE

In June 1971 the Board of Trustees of the Ford Foundation adopted an investment policy derived from this general principle: The Foundation's investment policies, and their administration, shall serve the Foundation's scientific, educational, and charitable purposes, all for the public welfare. Investment decisions shall be made so as to sustain and strengthen the capacity of the Foundation to effectuate its purposes and to serve the general welfare of the people. The policy statement brought together in one place a number of previous formulations that emphasized the objective of sustaining the capacity—in purchasing power—of the Foundation's earning assets. This emphasis was expressed in the following terms: The Foundation should

  • maintain itself as an organization with a strong and continuing capacity for charitable action;

  • accept the concept that long-term total return is the correct yardstick for investment measurement, total return being defined as investment income (dividends and interest) plus capital gain or loss, whether realized or unrealized;

  • continue to pay out more than the minimum requirement of the Tax Reform Act of 1969, and

  • intensify its effort to diversify away from its concentration of holdings of nonregistered, nonvoting Class A Stock of Ford Motor Company.

These principles were applied during the fiscal year ended September 30, 1971, to a portfolio whose market value grew from $2.8 billion to approximately $3.3 billion during the year.

This rise in the value of our assets was largely a reflection of the major upswing in the stock market during the year. As the ten-year table at page 101 shows, the Foundation's asset value has risen as sharply on previous occasions (1963 and 1967). It has also fallen even more sharply in response to downturns in the market (1966 and 1969).

While it is encouraging to see a rise in the Foundation's asset values in the short run, the long-term pattern is of course more important. Thus, taking a long-term perspective indicates that the Foundation's assets expressed in dollars of constant purchasing power have been declining. The market value of the Foundation's assets at the end of fiscal 1971 was about the same as it was at the end of fiscal 1962. But over the decade 1962-1971, the nation's consumer price level rose by almost one-third. Expressed in dollars of constant purchasing power, therefore, the value of the Foundation's total portfolio fell by almost $1 billion from October 1, 1962 to September 30, 1971. (See chart, opposite.) During the decade the Foundation's charitable expenditures totaled $2.536 billion, or $1,080 million more than income.

The result of the Foundation's investment activities during fiscal 1971 can be measured by reference to the standards customarily used for mutual funds, pension funds, and other endowments. Under the total-return concept, the total return on stocks in Standard & Poor's 500 Stock Index during fiscal 1971 was 20.6 per cent, and total return for the thirty-five stocks in the Dow Jones Industrial Index was 20.8 per cent. Total return to the Foundation portfolio during the fiscal year was 25.8 per cent. The three main elements of the portfolio performed as follows:

  • the Ford Motor Company Class A Stock (valued as if it were marketable common stock at about $1.2 billion at the end of the year) showed a total return of 39 per cent;

  • other equities (also approximately $1.2 billion in market value at the end of the year) showed a total return of 24.7 per cent;