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Fund Structure

What is fund administration?

Quick Answer

Fund administration is the back-office operations of a VC fund — accounting, capital call processing, NAV calculations, investor reporting, tax preparation (K-1s), and regulatory compliance. Most funds outsource this to third-party administrators.

Detailed Answer

Fund administrators handle the operational infrastructure that keeps a VC fund running smoothly. They're the financial backbone behind every fund.

Core fund admin services: - **Accounting** — Fund-level bookkeeping, expense tracking, portfolio valuations - **Capital calls & distributions** — Processing investor transactions - **NAV calculations** — Net Asset Value reporting (quarterly) - **Investor reporting** — Quarterly/annual reports to LPs - **Tax preparation** — K-1 tax forms for each LP - **Regulatory filings** — Form PF, Form ADV, annual compliance - **Audit support** — Working with the fund's auditor

Leading fund administrators: - Juniper Square, AngelList, Carta (tech-forward, popular with emerging managers) - Citco, SS&C, State Street (institutional-grade, large funds)

Cost: Typically $30K-$100K/year for an emerging manager fund, scaling with fund complexity and LP count.

Why it matters: LPs expect institutional-quality reporting and compliance. Poor fund administration is a major red flag during LP due diligence and can disqualify emerging managers from institutional capital.

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