2020 NCAA Financial Report-South Carolina

Reporting Institution: University of South Carolina, Columbia Reporting Year (FY): 2020
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Person: John Humphries Title: Budget Director

Phone: 8037778880 Email: john.humphries@sc.edu
CEO: Robert Caslen CEO Email: bobcaslen@sc.edu
University CFO: Ed Walton University CFO Email: ed.walton@sc.edu
Audit Firm: Elliott Davis AUP Report Issuance Date: 11/30/2020
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Southeastern Conference
Sports Sponsorship:
Sport Men's Teams Only Women's Teams Only Mixed Teams

Baseball x
Basketball x x
Beach Volleyball x
Bowling
Cross Country x
Equestrian x
Fencing
Field Hockey
Football x
Golf x x
Gymnastics
Ice Hockey
Lacrosse
Rifle
Rowing
Rugby
Skiing
NCAA Membership Financial Reporting System Page 1 of 80

Sport Men's Teams Only Women's Teams Only Mixed Teams

Soccer x x
Softball x
Swimming and Diving x x
Tennis x x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling
Others
Totals 9 12 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $30,968,984 Input revenue received for sales of admissions to athletic events.
This may include:
• Public and faculty sales.

• Student sales
• Shipping and Handling fees.
Please report amounts paid in excess of ticket's face value to

obtain preferential seating or priority in Category 8
(Contributions).
2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in
Government Support support of athletics.
This amount includes funding specifically earmarked for the

athletics department by government agencies for which the
institution cannot reallocate.
This amount also includes state funded employee benefits.

Corresponding expenses should be reported in Categories 22 and
24.
Any state or other government support appropriated to the

university, for which the university determines the dollar
allocation to the athletics department shall be reported in Direct
Institutional Support (Category 4).
3 Student Fees $0 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $3,770,418 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:
• Unrestricted funds allocated to the athletics department by the

university (e.g. state funds, tuition, tuition discounts/waivers,
transfers)
• Federal work study support for student workers employed by
athletics.
• Endowment unrestricted income, spending policy distributions
and other investment income distributed to athletics in the
reporting year to support athletic operations. Athletics restricted
endowment income for athletics should be reported in Category
17.


5 Less - Transfers to -$3,770,418 If the institution allocated funds to athletics as represented in
Institution Categories 3-4 and the athletics department provided a transfer of
funds back to the institution in the reporting year, report the
transfer amount as a negative in this category. The transfer amount
may not exceed the total of Categories 3-4. Transfers back to the
institution in excess of Categories 3-4 should be reported in
Category 50 - excess transfers to institution.
6 Indirect Institutional $0 Input value of costs covered and services provided by the
Support institution to athletics but not charged to athletics including:
• Administrative services provided by the university to athletics

but not charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
Do not include depreciation.
Note: This category should equal Category 36. If the institution is

paying for debt service, leases, or rental fees for athletic facilities,
but not charging to athletics, include those amounts in Category
6A.
6A Indirect Institutional $0 Input debt service payments (principal and interest, including
Support - Athletic internal loan programs), leases and rental fees for athletics
Facilities Debt Service, facilities for the reporting year provided by the institution to
Lease and Rental Fees athletics but not charged to athletics.
Do not report depreciation.
Note: If the institution is paying for all athletic facilities debt

service, lease and rental fees and not charging to athletics, this
category will equal Category 34. If athletics or other entities are
also paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 34.
7 Guarantees $2,355,654 Input revenue received from participation in away games. This
includes payments received due to game cancellations.


8 Contributions $25,119,721 Input contributions provided and used by athletics in the
reporting year including:
• Amounts received from individuals, corporations, associations,

foundations, clubs or other organizations designated for the
operations of the athletics program.
• Funds contributed by outside contributors for the payment of
debt service, lease payments or rental fee expenses for athletic
facilities in the reporting year.
• Amounts received above face value for tickets.
Contributions shall include cash and marketable securities.
Do not report:
• Pledges until funds are provided to athletics for use.

• Contributions to be used in other reporting years.
9 In-Kind $604,499 Input market value of in-kind contributions in the reporting year
including:
• Dealer provided automobiles.

• Equipment.
• Services.
• Nutritional product.
All in-kind contributions that are made as a result of a licensing or

sponsorship agreement should be reported in Category 15.
Please offset in-kind values in the appropriate expense category.


10 Compensation and $9,392,813 Input all benefits provided by a third party and contractually
Benefits provided by a guaranteed by the institution, but not included on the institution's
third party W-2. These may include:
• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.
The total of this category should equal expense Categories 23 and

25 combined.
11 Media Rights $33,832,266 Input all revenue received for radio, television, internet, digital and
e-commerce rights, including the portion of conference
distributions related to media rights - if applicable.
Consult with your conference offices if you do not have the media
rights distribution amount available.
12 NCAA Distributions $792,634 Input revenues received from all NCAA distributions including
NCAA championships reimbursements and payments received
from the NCAA for hosting a championship.
In some cases, NCAA distributions may be provided by the

conference office. Consult with the conference office for the
amount if you do not have it available and include in this category.
13 Conference $3,392,405 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in
Media and Non Bowl) Category 11) or NCAA distributions (reported in Category 12).
Note: Conference distributions of revenue generated by a post-

season bowl to conference members should be recorded in
Category 13A. Distributions for reimbursement of post-season
bowl expenses should be included in Category 19.
13A Conference $8,102,040 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members. (Football Only)
Generated Revenue
Note: Distributions for reimbursement of post-season bowl
expenses should be included in Category 19. Portions of
distribution relating to media rights are reported in Category 11,
NCAA distributions are reported in Category 12 and all other
conference distributions are reported in Category 13.

14 Program, Novelty, $4,923,833 Input revenues from:
Parking and Concession
Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $7,406,314 Input revenues from:
Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship agreement.
An allocation may be necessary to distinguish revenues generated

by athletics versus the university if payments are combined.
16 Sports Camp Revenues $32,903 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $523,382 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations
Investments Income in the reporting year.
This category includes only restricted investment and endowment

income used for the operations of intercollegiate athletics;
institutional allocations of income from unrestricted endowments
qualify as ""Direct Institutional Support"" and should be reported
in Category 4.
Note: Please make sure amounts reported are only up to the

amount of expenses covered by the endowment for the reporting
year.
18 Other Operating $5,563,564 Input any operating revenues received by athletics in the report
Revenue year which cannot be classified into one of the stated categories.
If the figure is greater than 10% of total revenues, please report the
top three activities included in this category in the comments
section.


19 Bowl Revenues $0 Input all amounts received related to participation in a post-season
bowl game, including (Football Only):
• Expense reimbursements.
• Ticket sales.
Total Operating $133,011,012 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $15,089,363 Input the total dollar amount of athletic student-aid for the
reporting year including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.
Note: Division I Grants-in-aid equivalencies are calculated by

using the revenue distribution equivalencies by sport and in
aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as cost
of attendance) should not be included in the grants-in-aid revenue
distribution equivalencies. Only tuition, fees, room, board and
course related books are countable for grants-in-aid revenue
distribution per Bylaw 20.02.7.
Athletics aid awarded to non-athletes (student-managers, graduate

assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).
Note: Pell grants are provided by the government, not the

institution or athletics department, and therefore should be
excluded from reporting in this category.
Note: This information can be managed within the NCAA's

Compliance Assistance (CA) software. The equivalencies entered
into compliance assistance will automatically populate to the
athletic student aid section within the NCAA Financial Reporting
System when the CA import feature is selected.


21 Guarantees $2,945,922 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses. This includes
payments made due to game cancellations.
22 Coaching Salaries, $16,425,111 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099
paid by the University forms, as well as non-taxable benefits, inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement/
exemptions and earned deferred compensation, including those
funded by the state.
Place any severance payments in Category 26.
Note: Bonuses related to participation in a post-season bowl game

should be included in Category 41A.
23 Coaching Salaries, $8,762,500 Input compensation, bonuses and benefits paid to all coaches by a
Benefits and Bonuses third party and contractually guaranteed by the institution, but not
paid by a Third Party included on the institutions W-2, as well as any non-taxable
benefits, including:
• Car stipend.
• Speaking fees.
• Media income.
Expense Category 23 and 25 should equal Category 10.
Note: Bonuses related to participation in a post-season bowl game

should be included in Category 41A.


24 Support Staff/ $27,645,397 Input compensation, bonuses and benefits paid to all
Administrative administrative and support staff reportable on the university or
Compensation, Benefits related entities (e.g. foundations or booster clubs) W-2 and 1099
and Bonuses paid by forms, as well as any non-taxable benefits, inclusive of:
the University and • Gross wages and bonuses.
Related Entities
stipends, memberships, media income, tuition reimbursement/
exemptions and earned deferred compensation, including those
funded by the state.
Staff members responsible for the gender-specific athletics

department, but not a specific sport (i.e., director of men's
athletics), will have their compensation figures reported as
Expenses Not Related to Specific Teams fields. Athletics
department staff members who assist both men's and women's
teams (sports information director, academic advisor) will be
reported as Not Allocated by Gender column.
25 Support Staff/ $630,313 Input compensation, bonuses and benefits paid to administrative
Administrative and support staff by a third party and contractually guaranteed by
Compensation, Benefits the institution, but not included on the institutions W-2, as well as
and Bonuses paid by non-taxable benefits, including:
Third Party • Car stipend.
• Speaking fees.
• Media income.

26 Severance Payments $630,386 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $1,366,984 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.


28 Team Travel $5,666,528 Input air and ground travel, lodging, meals and incidentals
(including housing costs incurred during school break period) for
competition related to preseason, regular season and non-bowl
postseason. Amounts incurred for food and lodging for housing
the team before a home game also should be included. Use of the
institution's own vehicles or airplanes as well as in-kind value of
donor-provided transportation.
Note: Expenses related to post-season bowls should be included in

Category 41.
29 Sports Equipment, $3,945,500 Input items that are provided to the teams only. Equipment
Uniforms and Supplies amounts are those expended from current or operating funds.
Include value of in-kind equipment provided.

Category 41.
30 Game Expenses $7,395,170 Input game-day expenses other than travel which are necessary for
intercollegiate athletics competition, including officials, security,
event staff, ambulance, etc. Input any payments back to the NCAA
for hosting a tournament.

Category 41.
31 Fund Raising, $2,332,900 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $143,393 Input all expenses paid by the athletics department, including non-
athletics personnel salaries and benefits, from hosting sports
camps and clinics. Athletics personnel salaries and benefits should
be reported in Categories 22-25.
33 Spirit Groups $343,100 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $15,195,352 Input debt service payments (principal and interest, including
Service, Leases and internal loan programs), leases and rental fees for athletics
Rental Fee facilities for the reporting year regardless of entity paying
(athletics, institution or other).
Note: If the institution is paying for all debt service, leases, or

rental fees for athletic facilities but not charging to athletics, this
category should equal Category 6A. If athletics or other entities
are paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 6A.
35 Direct Overhead and $15,792,913 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Security.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or

Support charged directly to athletics including:
• Administrative/Overhead fees not charged by the institution to

athletics.
• Security.
• Utilities.
• Telephone.
Note: This category should equal Category 6.


37 Medical Expenses and $1,826,018 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $198,216 Input memberships, conference and association dues.
39 Student-Athlete Meals $957,698 Include meal allowance and food/snacks provided to student-
(non-travel) athletes.
Note: Meals provided during team travel should be reported in

Category 28.
40 Other Operating $6,483,554 Input any operating expenses paid by athletics in the report year
Expenses which cannot be classified into one of the stated categories,
including:
• Non-team travel (conferences, etc.).

• Team banquets and awards.
If the figure is greater than 10% of total expenses, please report the
top three activities included in this category in the comments
section.
41 Bowl Expenses $0 Input all expenditures related to participation in a post-season
bowl game, including (Football only):
• Team travel, lodging and meal expenses.

• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
Note: All post-season bowl related coaching compensation/

bonuses should be reported in Category 41A, Bowl Expenses –
Coaching Compensation/Bonuses.
41A Bowl Expenses - $0 Input all coaching bonuses related to participation in a post-season
Coaching bowl game (Football only).
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $133,776,318 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $30,968,984 Input revenue received for sales of admissions to athletic events. This may include:
Sales
• Public and faculty sales.
• Student sales
• Shipping and Handling fees.
Please report amounts paid in excess of ticket's face value to obtain preferential
seating or priority in Category 8 (Contributions).
Men's Teams Only Women's Teams Only Not Allocated by Gender

Revenues by Source Ticket Sales Ticket Sales Ticket Sales
Baseball 525,222
Basketball 1,823,878 758,403
Beach Volleyball
Equestrian
Football 22,430,680
Golf
Soccer 8,702 9,454
Softball 24,470
Swimming and Diving
Tennis
Track and Field, X-Country 11,657 17,486
Volleyball 10,864
Others
Subtotal All Teams 24,800,139 820,677 0
Revenue Not Related to Specific Teams 5,348,168
Total Revenue 24,800,139 820,677 5,348,168

2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in support of
Government Support athletics.
This amount includes funding specifically earmarked for the athletics department
by government agencies for which the institution cannot reallocate.
This amount also includes state funded employee benefits. Corresponding

expenses should be reported in Categories 22 and 24.
Any state or other government support appropriated to the university, for which
the university determines the dollar allocation to the athletics department shall be
reported in Direct Institutional Support (Category 4).

Revenues by Source Direct State or Other Direct State or Other Direct State or Other
Government Support Government Support Government Support
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

3 Student Fees $0 Input student fees assessed and restricted for support of intercollegiate athletics.

Revenues by Source Student Fees Student Fees Student Fees
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Others
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

4 Direct $3,770,418 Input direct funds provided by the institution to athletics for the operations of
Institutional intercollegiate athletics including:
Support
• Unrestricted funds allocated to the athletics department by the university
(e.g. state funds, tuition, tuition discounts/waivers, transfers)
• Federal work study support for student workers employed by athletics.
• Endowment unrestricted income, spending policy distributions and other
investment income distributed to athletics in the reporting year to support
athletic operations. Athletics restricted endowment income for athletics
should be reported in Category 17.
Men's Teams Only Women's Teams Only Not Allocated by

Gender
Revenues by Source Direct Institutional Direct Institutional Direct Institutional
Support Support Support
Baseball 159,300
Basketball 235,234 236,178
Beach Volleyball 53,228
Equestrian 138,188
Football 1,029,773
Golf 21,240 143,626
Soccer 144,080 201,780
Softball 31,860
Swimming and Diving 216,732 200,080
Tennis 74,596 138,060
Volleyball 227,072
Others
Subtotal All Teams 2,045,693 1,655,857 0
Revenue Not Related to Specific 68,868
Teams
Total Revenue 2,045,693 1,655,857 68,868

5 Less - -$3,770,418 If the institution allocated funds to athletics as represented in Categories 3-4 and
Transfers to the athletics department provided a transfer of funds back to the institution in the
Institution reporting year, report the transfer amount as a negative in this category. The
transfer amount may not exceed the total of Categories 3-4. Transfers back to the
institution in excess of Categories 3-4 should be reported in Category 50 - excess
transfers to institution.

Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to -3,770,418
Specific Teams
Total Revenue 0 0 -3,770,418

6 Indirect $0 Input value of costs covered and services provided by the institution to athletics but
Institutional not charged to athletics including:
Support
• Administrative services provided by the university to athletics but not charged such
as HR, Accounting and IT.
• Security.
• Utilities.
Do not include depreciation.
Note: This category should equal Category 36. If the institution is paying for debt
service, leases, or rental fees for athletic facilities, but not charging to athletics,
include those amounts in Category 6A.

Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

6A Indirect Institutional $0 Input debt service payments (principal and interest, including internal loan
Support - Athletic Facilities programs), leases and rental fees for athletics facilities for the reporting
Debt Service, Lease and year provided by the institution to athletics but not charged to athletics.
Rental Fees
Note: If the institution is paying for all athletic facilities debt service, lease
and rental fees and not charging to athletics, this category will equal
Category 34. If athletics or other entities are also paying these expenses or
the institution is charging directly to athletics, this category will not equal
Category 34.

Revenues by Indirect Institutional Indirect Institutional Indirect Institutional
Source Support - Athletic Facilities Support - Athletic Facilities Support - Athletic Facilities
Debt Service, Lease and Debt Service, Lease and Debt Service, Lease and
Rental Fees Rental Fees Rental Fees
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field,
X-Country
Volleyball
Others
Subtotal All 0 0 0
Teams
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0

7 Guarantees $2,355,654 Input revenue received from participation in away games. This includes payments
received due to game cancellations.

Revenues by Source Guarantees Guarantees Guarantees
Baseball
Basketball
Beach Volleyball
Equestrian
Football 2,353,654
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball 2,000
Others
Total Revenue 2,353,654 2,000 0

8 Contributions $25,119,721 Input contributions provided and used by athletics in the reporting year
including:
• Amounts received from individuals, corporations, associations, foundations,

clubs or other organizations designated for the operations of the athletics
program.
• Funds contributed by outside contributors for the payment of debt service,
lease payments or rental fee expenses for athletic facilities in the reporting
year.
• Amounts received above face value for tickets.
Contributions shall include cash and marketable securities.
Do not report:
• Pledges until funds are provided to athletics for use.

• Contributions to be used in other reporting years.

Revenues by Source Contributions Contributions Contributions
Baseball 416,724
Basketball 476,064 277,937
Beach Volleyball
Equestrian 7,750
Football 11,597,420
Golf 11,225 11,225
Soccer 10 45,683
Softball 514,984
Tennis 2,000 3,000
Volleyball
Others
Total Revenue 12,526,662 885,798 11,707,261

9 In-Kind $604,499 Input market value of in-kind contributions in the reporting year including:
• Dealer provided automobiles.

• Equipment.
• Services.
• Nutritional product.
All in-kind contributions that are made as a result of a licensing or sponsorship agreement
should be reported in Category 15.
Please offset in-kind values in the appropriate expense category.

Revenues by Source In-Kind In-Kind In-Kind
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to Specific Teams 604,499
Total Revenue 0 0 604,499

10 Compensation and Benefits $9,392,813 Input all benefits provided by a third party and contractually
provided by a third party guaranteed by the institution, but not included on the institution's
W-2. These may include:
• Car stipend.
• Speaking fees.
• Media income.
The total of this category should equal expense Categories 23 and

25 combined.

Revenues by Source Compensation and Benefits Compensation and Benefits Compensation and Benefits
provided by a third party provided by a third party provided by a third party
Baseball 125,000
Basketball 2,450,000 950,000
Beach Volleyball
Equestrian
Football 5,325,000
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X- 20,000 30,000
Country
Volleyball
Others
Revenue Not Related 492,813
to Specific Teams
Total Revenue 7,920,000 980,000 492,813

11 Media $33,832,266 Input all revenue received for radio, television, internet, digital and e-commerce
Rights rights, including the portion of conference distributions related to media rights - if
applicable.
Consult with your conference offices if you do not have the media rights distribution
amount available.

Revenues by Source Media Rights Media Rights Media Rights
Baseball
Basketball 3,843,190
Beach Volleyball
Equestrian
Football 13,881,666
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Subtotal All Teams 17,724,856 0 0
Total Revenue 17,724,856 0 16,107,410

12 NCAA $792,634 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting a
ns championship.
In some cases, NCAA distributions may be provided by the conference office.

Consult with the conference office for the amount if you do not have it available and
include in this category.
Men's Teams Only Women's Teams OnlyNot Allocated by Gender

Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Baseball
Basketball 747,580
Beach Volleyball
Equestrian
Football
Golf
Soccer 11,062
Softball
Swimming and Diving
Tennis
Volleyball 20,450
Others
Subtotal All Teams 752,997 39,637 0
Total Revenue 752,997 39,637 0

13 Conference $3,392,405 Input all revenues received by conference distribution, excluding

Distributions (Non portions of distribution relating to media rights (reported in Category
Media and Non Bowl) 11) or NCAA distributions (reported in Category 12).
Note: Conference distributions of revenue generated by a post-season

bowl to conference members should be recorded in Category 13A.
Distributions for reimbursement of post-season bowl expenses should
be included in Category 19.

Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Baseball 30,587
Basketball 429,813 9,600
Beach Volleyball
Equestrian
Football 992,298
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 1,930,107
to Specific Teams
Total Revenue 1,452,698 9,600 1,930,107

13A Conference $8,102,040 Input conference distributions of revenue generated by a post-season

Distributions of bowl to conference members. (Football Only)
Bowl Generated
Revenue Note: Distributions for reimbursement of post-season bowl expenses
should be included in Category 19. Portions of distribution relating to
media rights are reported in Category 11, NCAA distributions are
reported in Category 12 and all other conference distributions are
reported in Category 13.

Revenues by Source Conference Distributions of Conference Distributions of Conference Distributions of
Bowl Generated Revenue Bowl Generated Revenue Bowl Generated Revenue
Baseball
Basketball
Beach Volleyball
Equestrian
Football 8,102,040
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 8,102,040 0 0
Revenue Not Related
to Specific Teams
Total Revenue 8,102,040 0 0

14 Program, Novelty, Parking and Concession $4,923,833 Input revenues from:

Sales
• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category

15.

Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Baseball 146,060
Basketball 256,092 235,817
Beach Volleyball
Equestrian
Football 3,128,164
Golf
Soccer 1,480 17,648
Softball 2,544
Swimming and Diving
Tennis
Track and Field, X- 418 626
Country
Volleyball 1,046
Others
to Specific Teams
Total Revenue 3,532,214 257,681 1,133,938

15 Royalties, Licensing, $7,406,314 Input revenues from:

Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship
agreement.
An allocation may be necessary to distinguish revenues

generated by athletics versus the university if payments are
combined.

Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Baseball 480,000
Basketball 5,000
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
to Specific Teams
Total Revenue 480,000 5,000 6,921,314

16 Sports Camp $32,903 Input amounts received by the athletics department for sports camps and
Revenues clinics.

Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to Specific 32,903
Teams

17 Athletics Restricted $523,382 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.
This category includes only restricted investment and endowment income

used for the operations of intercollegiate athletics; institutional
allocations of income from unrestricted endowments qualify as ""Direct
Institutional Support"" and should be reported in Category 4.
Note: Please make sure amounts reported are only up to the amount of
expenses covered by the endowment for the reporting year.

Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not 523,382
Related to Specific
Teams

18 Other Operating $5,563,564 Input any operating revenues received by athletics in the report year which
Revenue cannot be classified into one of the stated categories.
If the figure is greater than 10% of total revenues, please report the top three
activities included in this category in the comments section.

Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Baseball 83,347
Beach Volleyball
Equestrian
Football 414,691
Golf
Soccer 23,028
Softball
Swimming and Diving
Tennis 2,820
Volleyball 163
Others
Revenue Not Related to Specific 3,897,114
Teams
Total Revenue 714,867 951,583 3,897,114

19 Bowl $0 Input all amounts received related to participation in a post-season bowl game, including
Revenues (Football Only):
• Expense reimbursements.
• Ticket sales.

Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Total Revenue 0 0 0

Total Operating Revenues $133,011,012 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 1,966,240
Basketball 10,267,956 3,089,470
Equestrian 145,938
Football 69,255,386
Golf 32,465 154,851
Soccer 154,272 308,655
Softball 573,858
Tennis 79,416 141,060
Volleyball 261,595
Others
Revenue Not Related to Specific 44,997,359
Teams
Total Revenue 82,405,820 5,607,833 44,997,359

20 Athletic Total Dollar $15,089,363 Input the total dollar amount of athletic student-aid for the
Student Amount reporting year including:
Aid • Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
Note: Division I Grants-in-aid equivalencies are calculated by

using the revenue distribution equivalencies by sport and in
aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as cost
of attendance) should not be included in the grants-in-aid revenue
distribution equivalencies. Only tuition, fees, room, board and
course related books are countable for grants-in-aid revenue
distribution per Bylaw 20.02.7.
Athletics aid awarded to non-athletes (student-managers, graduate

assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).
Note: Pell grants are provided by the government, not the

institution or athletics department, and therefore should be
excluded from reporting in this category.
Note: This information can be managed within the NCAA's

Compliance Assistance (CA) software. The equivalencies entered
into compliance assistance will automatically populate to the
athletic student aid section within the NCAA Financial Reporting
System when the CA import feature is selected.
Total 278.64
Equivalencies
Awarded
Total Students 434
Receiving Aid
Male Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2019-2020 (A+B) Athletic Aid
Equivalency (B)
Baseball 12.94 0.77 13.71 28 622,262
Basketball 13 0 13 13 774,959
Football 77.44 3.5 80.94 97 4,159,023
Golf 4.91 0 4.91 8 193,797
Soccer 10.6 0 10.6 24 554,955
Swimming and 10.41 0 10.41 18 582,402
Diving
Tennis 4.86 0 4.86 8 229,065
Track and Field, 12.76 0 12.76 22 668,588
X-Country
Expenses Not
Related to
Specific Teams
Totals 146.92 4.27 151.19 218 7,785,051
Female Athlete Scholarships

Equivalency (B)
Basketball 12 0 12 12 707,354
Beach Volleyball 6.47 0 6.47 13 319,513
Equestrian 16.25 0.58 16.83 43 803,013
Golf 6 1 7 7 395,190
Soccer 14.83 1.78 16.61 36 857,509
Softball 12.64 0.8 13.44 22 635,663
Swimming and 14.81 0 14.81 26 720,239
Diving
Tennis 8 0 8 9 441,592
Track and Field, 18.79 0.5 19.29 34 1,047,574
X-Country
Volleyball 12 1 13 14 722,262


Equivalency (B)
Expenses Not
Related to
Specific Teams
Totals 121.79 5.66 127.45 216 6,649,909
Not Allocated by Gender Scholarships
Sport Athletic Aid Exhausted Total Equivalencies Number of Total

Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2019-2020 (A+B) Athletic Aid Amount
Equivalency (B)
Expenses Not 654,403
Related to
Specific Teams
Totals 0 0 0 0 654,403

21 Guarantees $2,945,922 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses. This includes payments made due to game cancellations.

Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 41,743
Equestrian
Football 2,300,000
Golf
Soccer 14,500 1,000
Softball 4,200
Swimming and Diving
Tennis 1,054
Volleyball 11,000
Others
Expenses Not Related to Specific Teams
Total Expenses 2,880,297 65,625 0

22 Coaching Salaries, Benefits $16,425,111 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by the reportable on the university or related entities W-2 and 1099
University and Related forms, as well as non-taxable benefits, inclusive of:
Entities
stipends, memberships, media income, tuition
reimbursement/exemptions and earned deferred
compensation, including those funded by the state.
Note: Bonuses related to participation in a post-season bowl

game should be included in Category 41A.
23 Coaching Salaries, Benefits $8,762,500 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by a Third by a third party and contractually guaranteed by the institution,
Party but not included on the institutions W-2, as well as any non-
taxable benefits, including:
• Car stipend.
• Speaking fees.
• Media income.
Note: Bonuses related to participation in a post-season bowl

game should be included in Category 41A.
Men's Teams Coaching Expenses
Men's Teams Head Coaches Men's Teams Assistant Coaches

Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Baseball 1 1 604,034 125,000 2 2 444,656
Basketball 1 1 667,842 2,450,000 3 3 1,032,703

Men's Teams Head Coaches Men's Teams Assistant Coaches

Football 1 1 1,296,490 3,325,000 10 10 4,692,876 1,862,500
Golf 1 1 228,690 1 1 67,051
Soccer 1 1 182,085 2 2 159,197
Swimming 1 0.5 98,343 5 2.5 252,673
and Diving
Tennis 1 1 232,141 1 1 93,616
Track and 1 0.4 117,153 20,000 5 2 229,169
Field, X-
Country
Subtotal All 8 6.9 3,426,778 5,920,000 29 23.5 6,971,941 1,862,500
Teams
Expenses
Not Related
to Specific
Teams
Total 3,426,778 5,920,000 6,971,941 1,862,500
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Basketball 1 1 1,281,643 950,000 3 3 1,112,098
Beach 1 1 134,952 1 1 78,475
Volleyball
Equestrian 1 1 143,096 2 2 132,121
Golf 1 1 259,936 1 1 153,700
Soccer 1 1 317,089 2 2 172,482
Softball 1 1 266,986 2 2 219,610
Women's Teams Head Coaches Women's Teams Assistant Coaches

Swimming 1 0.5 98,343 5 2.5 252,674
and Diving
Tennis 1 1 307,682 1 1 115,342
Track and 1 0.6 175,729 30,000 5 3 343,753
Field, X-
Country
Volleyball 1 1 249,171 2 2 211,510
Subtotal All 10 9.1 3,234,627 980,000 24 19.5 2,791,765 0
Teams
Expenses
Not Related
to Specific
Teams
Total 3,234,627 980,000 2,791,765 0
Expenses

24 Support Staff/ $27,645,397 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms, as well as any
and Bonuses paid by the non-taxable benefits, inclusive of:
University and Related • Gross wages and bonuses.
Entities
• Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement/exemptions
and earned deferred compensation, including those funded by the
state.
Staff members responsible for the gender-specific athletics

department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff members
who assist both men's and women's teams (sports information
director, academic advisor) will be reported as Not Allocated by
Gender column.
25 Support Staff/ $630,313 Input compensation, bonuses and benefits paid to administrative and
Administrative support staff by a third party and contractually guaranteed by the
Compensation, Benefits institution, but not included on the institutions W-2, as well as non-
and Bonuses paid by taxable benefits, including:
Third Party • Car stipend.
• Speaking fees.
• Media income.


Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Baseball 256,180
Basketball 524,171 611,487
Beach
Volleyball
Equestrian 242,645
Football 3,748,103 137,500
Golf 13,855 14,829
Soccer 1,200 18,476
Softball 123,853
Swimming 12,344 12,344
and Diving
Tennis 33,953 42,379
Track and 28,074 42,111
Field, X-
Country
Volleyball 77,970
Others
Subtotal 4,617,880 137,500 1,186,094 0 0 0
All Teams
Expenses 21,841,423 492,813
Not
Related to
Specific
Teams
Total 4,617,880 137,500 1,186,094 0 21,841,423 492,813
Expenses

26 Severance $630,386 Input severance payments and applicable benefits recognized for past coaching
Payments and administrative personnel.
Men's Teams Only Women's Teams OnlyNot Allocated by Gender

Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments
Baseball
Basketball
Beach Volleyball
Equestrian
Football 630,386
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Subtotal All Teams 630,386 0 0
Expenses Not Related to Specific
Teams
Total Expenses 630,386 0 0

27 Recruiting $1,366,984 Input transportation, lodging and meals for prospective student-athletes and
institutional personnel on official and unofficial visits, telephone call charges,
postage and such. Include value of use of institution's own vehicles or airplanes as
well as in-kind value of loaned or contributed transportation.

Expenses by Object of Expenditure Recruiting Recruiting Recruiting
Baseball 101,615
Equestrian 44,716
Football 507,977
Golf 12,877 32,076
Soccer 30,203 34,507
Softball 39,254
Tennis 29,848 32,574
Volleyball 22,793
Others
Expenses Not Related to Specific Teams 28,089
Total Expenses 846,832 492,063 28,089

28 Team $5,666,528 Input air and ground travel, lodging, meals and incidentals (including housing costs
Trave incurred during school break period) for competition related to preseason, regular season
l and non-bowl postseason. Amounts incurred for food and lodging for housing the team
before a home game also should be included. Use of the institution's own vehicles or
airplanes as well as in-kind value of donor-provided transportation.
Note: Expenses related to post-season bowls should be included in Category 41.

Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Baseball 61,631
Basketball 879,909 801,434
Equestrian 109,241
Football 1,856,912
Golf 69,056 48,135
Soccer 126,001 272,661
Softball 95,396
Tennis 112,163 97,708
Volleyball 320,367
Others
Total Expenses 3,378,213 2,288,315 0

29 Sports Equipment, $3,945,500 Input items that are provided to the teams only. Equipment amounts are
Uniforms and Supplies those expended from current or operating funds. Include value of in-
kind equipment provided.

Category 41.

Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Baseball 268,735
Basketball 170,985 210,090
Equestrian 214,333
Football 2,097,269
Golf 34,913 55,605
Soccer 65,768 87,811
Softball 71,559
Tennis 59,880 61,262
Country
Volleyball 61,714
Others
Expenses Not Related to
Specific Teams
Total Expenses 2,847,749 1,097,751 0

30 Game $7,395,170 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input
s any payments back to the NCAA for hosting a tournament.

Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Baseball 664,557
Basketball 774,051 660,754
Equestrian 49,716
Football 4,230,964
Golf
Soccer 62,547 96,953
Softball 144,872
Tennis 27,910 41,014
Volleyball 98,713
Others
Total Expenses 5,881,770 1,282,268 231,132

31 Fund Raising, Marketing $2,332,900 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Baseball 9,079
Equestrian 1,078
Football 65,522
Golf 17 211
Soccer 40 11,580
Softball 434
Swimming and Diving 844 844
Tennis 301 201
Track and Field, X- 283 424
Country
Volleyball 150
Others
Expenses Not Related to 2,175,502
Specific Teams
Total Expenses 92,801 64,597 2,175,502

32 Sports $143,393 Input all expenses paid by the athletics department, including non-athletics
Camp personnel salaries and benefits, from hosting sports camps and clinics. Athletics
Expenses personnel salaries and benefits should be reported in Categories 22-25.

Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Expenses Not Related to Specific 143,393
Teams
Total Expenses 0 0 143,393

33 Spirit $343,100 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Total Expenses 0 0 343,100

34 Athletic Facilities $15,195,352 Input debt service payments (principal and interest, including internal
Debt Service, loan programs), leases and rental fees for athletics facilities for the
Leases and Rental reporting year regardless of entity paying (athletics, institution or other).
Fee
Note: If the institution is paying for all debt service, leases, or rental fees
for athletic facilities but not charging to athletics, this category should
equal Category 6A. If athletics or other entities are paying these
expenses or the institution is charging directly to athletics, this category
will not equal Category 6A.

Expenses by Object Athletic Facilities Debt Athletic Facilities Debt Athletic Facilities Debt
of Expenditure Service, Leases and Rental Service, Leases and Rental Service, Leases and Rental
Fee Fee Fee
Baseball 73,651
Beach Volleyball
Equestrian
Football 1,076,416
Golf
Soccer
Softball
Swimming and
Diving
Tennis 6,000 6,000
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related 14,000,143
to Specific Teams
Total Expenses 1,173,067 22,142 14,000,143

35 Direct Overhead and $15,792,913 Input overhead and administrative expenses paid by or
Administrative Expenses charged directly to athletics including:
• Administrative/Overhead fees charged by the institution to

athletics.
• Security.
• Utilities.
• Telephone.

Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Baseball 166,784
Basketball 201,293 267,756
Equestrian 158,759
Football 1,076,335
Golf 26,561 20,725
Soccer 7,299 54,736
Softball 522,660
Tennis 6,279 6,591
Country
Volleyball 9,027
Others
Expenses Not Related 12,831,477
to Specific Teams
Total Expenses 1,659,085 1,302,351 12,831,477

36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or charged directly
Support to athletics including:
• Administrative/Overhead fees not charged by the institution to athletics.

• Security.
• Utilities.
• Telephone.
Note: This category should equal Category 6.

Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Specific Teams
Total Expenses 0 0 0

37 Medical Expenses and $1,826,018 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Baseball
Basketball
Beach Volleyball
Equestrian 10,323
Football 4,286
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Expenses Not Related to 1,811,409
Specific Teams
Total Expenses 4,286 10,323 1,811,409

38 Memberships and Dues $198,216 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 275
Basketball 985 1,075
Equestrian 2,885
Football 5,841
Golf 1,744 1,178
Soccer 15,495 495
Softball 545
Tennis 1,050 1,050
Track and Field, X-Country 444 666
Volleyball 755
Others
Expenses Not Related to Specific 159,807
Teams
Total Expenses 26,157 12,252 159,807

39 Student-Athlete Meals (non- $957,698 Include meal allowance and food/snacks provided to student-
travel) athletes.
Note: Meals provided during team travel should be reported in

Category 28.

Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Baseball 20,365
Equestrian 5,253
Football 735,970
Golf 2,299 1,368
Soccer 12,309 20,224
Softball 5,529
Tennis 4,917 4,544
Country
Volleyball 7,735
Others
Specific Teams
Total Expenses 850,007 107,691 0

40 Other Operating $6,483,554 Input any operating expenses paid by athletics in the report year which
Expenses cannot be classified into one of the stated categories, including:
• Non-team travel (conferences, etc.).

• Team banquets and awards.
If the figure is greater than 10% of total expenses, please report the top three
activities included in this category in the comments section.

Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Baseball 14,924
Equestrian 153,810
Football 361,436
Golf 19,824 22,698
Soccer 4,930 4,842
Softball 24,174
Tennis 5,395 10,946
Volleyball 8,537
Others
Expenses Not Related to Specific 5,695,055
Teams
Total Expenses 474,834 313,665 5,695,055

41 Bowl $0 Input all expenditures related to participation in a post-season bowl game, including
Expenses (Football only):
• Team travel, lodging and meal expenses.

• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
Note: All post-season bowl related coaching compensation/bonuses should be reported in

Category 41A, Bowl Expenses – Coaching Compensation/Bonuses.

Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others

41A Bowl Expenses - Coaching $0 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game (Football only).
Note: All other post-season bowl related expenses should be

reported in Category 41, Bowl Expenses.

Expenses by Object Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
of Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Beach Volleyball
Equestrian
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related
to Specific Teams

Total Operating Expenses $133,776,318 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 3,475,491
Basketball 8,230,498 6,925,738
Equestrian 2,070,989
Football 34,170,806
Golf 670,684 1,005,651
Soccer 1,236,529 1,950,365
Softball 2,154,735
Swimming and Diving 1,208,084 1,511,054
Tennis 843,572 1,168,885
Track and Field, X-Country 1,631,470 2,617,463
Volleyball 1,801,704
Others
Expenses Not Related to Specific 60,407,746
Teams
Total Expenses 51,467,134 21,901,438 60,407,746

Athletics Participation
Table 691 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity
1 team's first scheduled contest in the traditional season: (a) is listed as a team member; (b) practices
with the varsity team and receives coaching from one or more varsity coaches; or (c) receives
athletically-related student aid.
Any student who satisfies one or more of the criteria above is a participant, including a student on a
team the institution designates or defines as junior varsity, freshman, or novice, or a student who
does not play in a scheduled contest, whether for medical reasons or to preserve eligibility (i.e., a
redshirt).
Student-athletes who participate in more than one sport should be counted in each sport. The Coed
Teams column is marked based on the content of the sports sponsored table (Mixed Sports) in the
School Info page. Male practice players are NOT to be included as participants in this table.
Number of Participants Number of Participants Number of Participants

Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Baseball 39
Basketball 16 13
Beach Volleyball 20 1
Cross Country 32 32 32
Equestrian 43
Football 117
Golf 8 8
Soccer 28 34
Softball 22
Tennis 7 10
Track, Indoor 41 63 39 63 32
Track, Outdoor 39 64 39 63 32
Volleyball 19 1
Others
Total Participants 320 371 78 160 0 96
Participant Proportion 46.3% 53.7%

Number of Participants Number of Participants Number of Participants

Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Unduplicated Count of 281 275
Participants

Head Coaching Assignments - Men's Teams

Table 2A 8 Table 2A - - - Head Coaches Assignments Men's Teams
Head Coaches of Men's Teams

Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 1 1
Basketball 1 1
Football 1 1
Golf 1 1
Soccer 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Others
Coaching 6 2 8 0 0 0 0 0
Position
Totals

Head Coaching Assignments - Women's Teams

Table 2B 10 Table 2B - - - Head Coaches Assignments Women's Teams
Head Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1
Beach 1 1
Volleyball
Equestrian 1 1
Golf 1 1
Soccer 1 1
Softball 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 3 2 5 0 5 0 5 0
Position
Totals

Assistant Coaching Assignments - Men's Teams

Table 3A 44 Table 3A - - - Assistant Coaches Assignments Men's Teams
Assistant Coaches of Men's Teams

Volunteer Volunteer
Baseball 2 1 2 1
Basketball 3 3
Football 10 4 10 4
Golf 1 1 1 1
Soccer 2 1 2 1
Swimming 5 3 2 3 2 1
and Diving
Tennis 1 1 1 1
Track and 6 4 2 3 1 2
Field, X-
Country
Others
Coaching 19 19 26 12 0 6 3 3
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 35 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1 2 2
Beach 1 1 1 1
Volleyball
Equestrian 2 2
Golf 1 1 1 1
Soccer 2 2
Softball 2 1 2 1
Swimming 5 3 2 3 2 1
and Diving
Tennis 1 1
Track and 6 4 2 3 1 2
Field, X-
Country
Volleyball 1 1 1 1 1 1
Others
Coaching 7 12 14 5 7 9 10 6
Position
Totals

Other Reporting Items
AUP Data Categories:
50 - Excess Transfers to Institution: $3,317,894

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $167,545,000
53 - Total Institutional Debt: $471,880,000
54 - Athletics Dedicated Endowments: $6,783,885
55 - Institutional Endowments: $782,784,165
56 - Athletics Related Capital Expenditures: $20,861,185
Other Data Categories:
Institutional Expenses: $1,204,628,649

Athletically-Related Facilities Annual Debt Service: $13,972,531
Institution's Annual Debt Service: $47,202,791
Institution's Education and General Expenses: $980,389,771
Average Cost of Full Grant-in-Aid - In-State: $32,169
Average Cost of Full Grant-in-Aid - Out-of-State: $53,409
Average Cost of Attendance - In-State: $32,169
Average Cost of Attendance - Out-of-State: $53,409
Expenses Dedicated to Compliance: $764,388
Name of Compliance Software Used: TeamWorks
Compliance FTEs: 7.5

Revenue Distribution - Sports Sponsored

Distribution Year: 2021
Academic Year of Sport Sponsorship Information: 2019-20
Men's Sports Women's Sports Mixed Sports

x Baseball x Softball
x Football x Women's Basketball
x Men's Basketball x Women's Beach Volleyball
x Men's Golf x Women's Cross Country
x Men's Soccer x Women's Equestrian
x Men's Swimming and Diving x Women's Golf
x Men's Tennis x Women's Soccer
x Men's Track, Indoor x Women's Swimming and Diving
x Men's Track, Outdoor x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 9 Total Women's Sports Sponsored: 12 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 21 Sponsored: 21

Revenue Distribution - Grants-in-Aid

Academic Year of Grant-in-Aid Information: 2019-20
Men's Team Sports
Men's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Baseball 12.94 0.77 13.71 12.47
Basketball 13 0 13 13
Football 77.44 3.5 80.94 80.94
Golf 4.91 0 4.91 4.5
Soccer 10.6 0 10.6 9.9
Swimming and Diving 10.41 0 10.41 9.9
Tennis 4.86 0 4.86 4.5
Track and Field, X- 12.76 0 12.76 12.6
Country
Total Men's 146.92 4.27 151.19 147.81
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Basketball 12 0 12 12
Beach Volleyball 6.47 0 6.47 6
Equestrian 16.25 0.58 16.83 15.58
Golf 6 1 7 7
Soccer 14.83 1.78 16.61 15.78
Softball 12.64 0.8 13.44 12.8
Swimming and Diving 14.81 0 14.81 14
Tennis 8 0 8 8
Track and Field, X- 18.79 0.5 19.29 18.5
Country
Volleyball 12 1 13 13

Women's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Total Women's 121.79 5.66 127.45 122.66
Mixed Team Sports
Mixed Team Athletic Aid Exhausted Total Equivalencies Total Revenue

Sport Equivalency (A) Eligibility Awarded (A+B) Distribution
Total Mixed 0 0 0 0
Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies (Total Reported) Equivalencies (Total Reported) Current Year
273.16 (279.97) 270.47 (278.64) -2.69 (-0.98%)

Revenue Distribution - Pell Grants

Academic Year of Pell Grant Information: 2019-20
Men's Team Sports
Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Baseball 7 8 -1 29,147
Basketball 4 2 2 23,579
Football 53 61 -8 257,610
Golf 0 1 -1 0
Soccer 0 3 -3 0
Swimming and Diving 0 0 0 0
Tennis 0 0 0 0
Track and Field, X- 11 14 -3 63,124
Country
Men's Total 75 89 -14 373,460
Women's Team Sports
Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 6 5 1 32,971
Beach Volleyball 1 2 -1 7,681
Equestrian 2 3 -1 6,590
Golf 0 0 0 0
Soccer 2 2 0 10,626
Softball 1 2 -1 1,073
Swimming and Diving 6 3 3 23,962
Tennis 0 0 0 0
Track and Field, X- 11 10 1 62,571
Country
Volleyball 0 1 -1 0
Women's Total 29 28 1 145,474
Mixed Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total
2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 104 117 -13 $518,934

Comments
Comments:

Miscellaneous Information
Note: These values are calculated from data entered earlier in the system.
Athletically Input the total dollar amount of athletic student-aid for the reporting year including:
Related • Summer school.
Student Aid
• Tuition discounts and waivers (unless it is a discount or waiver available to the general
student body).
• Aid given to student-athletes who are inactive (medical reasons) or no longer eligible
(exhausted eligibility).
Note: Division I Grants-in-aid equivalencies are calculated by using the revenue distribution
equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as cost of attendance) should not
be included in the grants-in-aid revenue distribution equivalencies. Only tuition, fees, room,
board and course related books are countable for grants-in-aid revenue distribution per Bylaw
20.02.7.
Athletics aid awarded to non-athletes (student-managers, graduate assistants, trainers) should

be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars
in the Expenses Not Related to Specific Teams row as long as you have reported non- zero
entries for Equivalencies, Number of Students, and Dollars (all 3 required for at least one
sport).
Note: Pell grants are provided by the government, not the institution or athletics department,
and therefore should be excluded from reporting in this category.
Note: This information can be managed within the NCAA's Compliance Assistance (CA)
software. The equivalencies entered into compliance assistance will automatically populate to
the athletic student aid section within the NCAA Financial Reporting System when the CA
import feature is selected.
Men's Teams $7,785,051
Women's Teams $6,649,909
Total Amount $14,434,960
Recruiting Input transportation, lodging and meals for prospective student-athletes and institutional
Expenditures personnel on official and unofficial visits, telephone call charges, postage and such. Include
value of use of institution's own vehicles or airplanes as well as in-kind value of loaned or
contributed transportation.
Men's Teams $846,832
Women's Teams $492,063
Total Amount $1,338,895
Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms, as well as non-taxable benefits, inclusive of:

• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement/exemptions and earned deferred compensation, including
those funded by the state.
Note: Bonuses related to participation in a post-season bowl game should be included in

Category 41A.
Average Salaries of Head Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $496,634 6.9 $428,347 8
Women's Teams $355,454 9.1 $323,463 10
Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches related entities W-2 and 1099 forms, as well as non-taxable benefits, inclusive of:
Salaries
• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement/exemptions and earned deferred compensation, including
those funded by the state.
Note: Bonuses related to participation in a post-season bowl game should be included in

Category 41A.
Average Salaries of Assistant Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $296,678 23.5 $240,412 29
Women's Teams $143,167 19.5 $116,324 24

Statement of Revenues and Expenses

For the fiscal year ended 2020 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $22,430,680 $1,823,878 $758,403 $607,855 $5,348,168 $30,968,984
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $0 $0
4 Direct Institutional $1,029,773 $235,234 $236,178 $2,200,365 $68,868 $3,770,418
Support
5 Less - Transfers to $0 $0 $0 $0 -$3,770,418 -$3,770,418
Institution
6 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt
Service, Lease and
Rental Fees
7 Guarantees $2,353,654 $0 $0 $2,000 $0 $2,355,654
8 Contributions $11,597,420 $476,064 $277,937 $1,061,039 $11,707,261 $25,119,721
9 In-Kind $0 $0 $0 $0 $604,499 $604,499
10 Compensation and $5,325,000 $2,450,000 $950,000 $175,000 $492,813 $9,392,813
Benefits provided by a
third party
11 Media Rights $13,881,666 $3,843,190 $0 $0 $16,107,410 $33,832,266
12 NCAA Distributions $0 $747,580 $0 $45,054 $0 $792,634
13 Conference $992,298 $429,813 $9,600 $30,587 $1,930,107 $3,392,405
Distributions (Non
Media and Non Bowl)
13A Conference $8,102,040 $0 $0 $0 $0 $8,102,040
Distributions of Bowl
Generated Revenue
14 Program, Novelty, $3,128,164 $256,092 $235,817 $169,822 $1,133,938 $4,923,833
Parking and
Concession Sales
15 Royalties, Licensing, $0 $0 $5,000 $480,000 $6,921,314 $7,406,314
Advertisement and
Sponsorships

16 Sports Camp Revenues $0 $0 $0 $0 $32,903 $32,903
17 Athletics Restricted $0 $0 $0 $0 $523,382 $523,382
Endowment and
Investments Income
18 Other Operating $414,691 $6,105 $616,535 $629,119 $3,897,114 $5,563,564
Revenue
19 Bowl Revenues $0 $0 $0 $0 $0 $0
Total Operating $69,255,386 $10,267,956 $3,089,470 $5,400,841 $44,997,359 $133,011,012
Revenues
Expenses
20 Athletic Student Aid $4,159,023 $774,959 $707,354 $8,793,624 $654,403 $15,089,363
21 Guarantees $2,300,000 $523,000 $47,000 $75,922 $0 $2,945,922
22 Coaching Salaries, $5,989,366 $1,700,545 $2,393,741 $6,341,459 $0 $16,425,111
Benefits and Bonuses
paid by the University
23 Coaching Salaries, $5,187,500 $2,450,000 $950,000 $175,000 $0 $8,762,500
paid by a Third Party
24 Support Staff/ $3,748,103 $524,171 $611,487 $920,213 $21,841,423 $27,645,397
Administrative
Compensation,
paid by the University
25 Support Staff/ $137,500 $0 $0 $0 $492,813 $630,313
Administrative
Compensation,
paid by Third Party
26 Severance Payments $630,386 $0 $0 $0 $0 $630,386
27 Recruiting $507,977 $98,216 $131,997 $600,705 $28,089 $1,366,984
28 Team Travel $1,856,912 $879,909 $801,434 $2,128,273 $0 $5,666,528
29 Sports Equipment, $2,097,269 $170,985 $210,090 $1,467,156 $0 $3,945,500
Uniforms and Supplies
30 Game Expenses $4,230,964 $774,051 $660,754 $1,498,269 $231,132 $7,395,170


31 Fund Raising, $65,522 $16,715 $48,351 $26,810 $2,175,502 $2,332,900
Marketing and
Promotion
32 Sports Camp Expenses $0 $0 $0 $0 $143,393 $143,393
33 Spirit Groups $0 $0 $0 $0 $343,100 $343,100
34 Athletic Facilities $1,076,416 $17,000 $16,142 $85,651 $14,000,143 $15,195,352
Debt Service, Leases
and Rental Fee
35 Direct Overhead and $1,076,335 $201,293 $267,756 $1,416,052 $12,831,477 $15,792,913
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
37 Medical Expenses and $4,286 $0 $0 $10,323 $1,811,409 $1,826,018
Insurance
38 Memberships and $5,841 $985 $1,075 $30,508 $159,807 $198,216
Dues
39 Student-Athlete Meals $735,970 $62,518 $31,573 $127,637 $0 $957,698
(non-travel)
40 Other Operating $361,436 $36,151 $46,984 $343,928 $5,695,055 $6,483,554
Expenses
41 Bowl Expenses $0 $0 $0 $0 $0 $0
41A Bowl Expenses - $0 $0 $0 $0 $0 $0
Coaching
Compensation/
Bonuses
Total Operating $34,170,806 $8,230,498 $6,925,738 $24,041,530 $60,407,746 $133,776,318
Expenses
Excess (Deficiencies) $35,084,580 $2,037,458 -$3,836,268 -$18,640,689 -$15,410,387 -$765,306
of Revenues Over
(Under) Expenses

2020 NCAA Financial Report-South Carolina

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

2020 NCAA Financial Report-South Carolina

Uploaded by

Copyright:

Available Formats

Reporting Institution: University of South Carolina, Columbia Reporting Year (FY): 2020

Primary Contact Person: John Humphries Title: Budget Director

Classification & Conference:

NCAA Primary Division: I-FBS

Sport Men's Teams Only Women's Teams Only Mixed Teams

NCAA Membership Financial Reporting System Page 1 of 80

Sport Men's Teams Only Women's Teams Only Mixed Teams

NCAA Membership Financial Reporting System Page 2 of 80

• Public and faculty sales.

Please report amounts paid in excess of ticket's face value to

This amount includes funding specifically earmarked for the

This amount also includes state funded employee benefits.

Any state or other government support appropriated to the

• Unrestricted funds allocated to the athletics department by the

NCAA Membership Financial Reporting System Page 3 of 80

ID Item Amount Definition

• Administrative services provided by the university to athletics

Do not include depreciation.

Note: This category should equal Category 36. If the institution is

Do not report depreciation.

Note: If the institution is paying for all athletic facilities debt

NCAA Membership Financial Reporting System Page 4 of 80

ID Item Amount Definition

• Amounts received from individuals, corporations, associations,

Contributions shall include cash and marketable securities.

• Pledges until funds are provided to athletics for use.

• Dealer provided automobiles.

All in-kind contributions that are made as a result of a licensing or

Please offset in-kind values in the appropriate expense category.

NCAA Membership Financial Reporting System Page 5 of 80

ID Item Amount Definition

The total of this category should equal expense Categories 23 and

In some cases, NCAA distributions may be provided by the

Note: Conference distributions of revenue generated by a post-

ID Item Amount Definition

Advertising should be included in Category 15.

An allocation may be necessary to distinguish revenues generated

This category includes only restricted investment and endowment

Note: Please make sure amounts reported are only up to the

NCAA Membership Financial Reporting System Page 7 of 80

ID Item Amount Definition

Total Operating $133,011,012 Total of Categories 1-19.

Note: Division I Grants-in-aid equivalencies are calculated by

Athletics aid awarded to non-athletes (student-managers, graduate

Note: Pell grants are provided by the government, not the

Note: This information can be managed within the NCAA's

NCAA Membership Financial Reporting System Page 8 of 80

ID Item Amount Definition

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game

Expense Category 23 and 25 should equal Category 10.

Note: Bonuses related to participation in a post-season bowl game

NCAA Membership Financial Reporting System Page 9 of 80

ID Item Amount Definition

Staff members responsible for the gender-specific athletics

Expense Category 23 and 25 should equal Category 10.

NCAA Membership Financial Reporting System Page 10 of 80

ID Item Amount Definition

Note: Expenses related to post-season bowls should be included in

Note: Expenses related to post-season bowls should be included in

Note: Expenses related to post-season bowls should be included in

Note: Expenses related to post-season bowls should be included in

NCAA Membership Financial Reporting System Page 11 of 80