Wmu Fy19 Ncaa Report - Final

Reporting Institution: Western Michigan University Reporting Year (FY): 2019
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Elizabeth Knips Title: Associate AD of Business

Person: Operations
Phone: 2693873096 Email: elizabeth.knips@wmich.edu
CEO: Dr. Edward CEO Email: edward.montgomery@wmich.edu
Montgomery
University CFO: Jan Van Der Kley University CFO Email: jan.vanderkley@wmich.edu
Audit Firm: Plante & Moran AUP Report Issuance 01/10/2020
Date:
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Mid-American Conference
Sports Sponsorship:
Sport Men's Teams Only Women's Teams Only Mixed Teams

Baseball x
Basketball x x
Beach Volleyball
Bowling
Cross Country x
Equestrian
Fencing
Field Hockey
Football x
Golf x
Gymnastics x
Ice Hockey x
Lacrosse
Rifle
Rowing
NCAA Membership Financial Reporting System Page 1 of 79

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

Rugby
Skiing
Soccer x x
Softball x
Swimming and Diving
Tennis x x
Track, Indoor x
Track, Outdoor x
Triathlon
Volleyball x
Water Polo
Wrestling
Others
Totals 6 10 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $1,855,560 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 $19,075,113 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 $0 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 $1,777,877 Input value of costs covered and services provided by the institution
Support 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 $3,799,297 Input debt service payments (principal and interest, including
Support - Athletic internal loan programs), leases and rental fees for athletics facilities
Facilities Debt Service, for the reporting year provided by the institution to athletics but not
Lease and Rental Fees 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 $1,668,950 Input revenue received from participation in away games.


8 Contributions $3,668,783 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 $91,798 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 $0 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 $0 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 $1,409,241 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 $1,666,194 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 $0 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members.
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, $45,130 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $1,932,428 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 $433,512 Input amounts received by the athletics department for sports camps
and clinics.
17 Athletics Restricted $52,890 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in
Investments Income 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 $481,708 Input any operating revenues received by athletics in the report year
Revenue 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 $534,123 Input all amounts received related to participation in a post-season
bowl game, including:
• Expense reimbursements.
• Ticket sales.
Total Operating $38,492,604 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $8,419,172 Input the total 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 gap money or 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.
This information can be managed within the NCAA's Compliance

Assistance (CA) software. The information 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 $881,510 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $7,115,951 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099 forms
paid by the University inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement 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, $0 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 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/ $5,180,500 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 inclusive of:
and Bonuses paid by
the University and • Gross wages and bonuses.
Related Entities • Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement 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/ $0 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 including:
and Bonuses paid by
Third Party • Car stipend.
• Speaking fees.
• Media income.

26 Severance Payments $0 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $588,408 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 $2,306,101 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, $1,040,712 Input items that are provided to the teams only. Equipment amounts
Uniforms and Supplies are those expended from current or operating funds. Include value
of in-kind equipment provided.

Category 41.
30 Game Expenses $1,715,692 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, $979,517 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $399,786 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 $165,096 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $4,418,951 Input debt service payments (principal and interest, including
Service, Leases and internal loan programs), leases and rental fees for athletics facilities
Rental Fee 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 $1,629,458 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 $1,777,877 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 $628,597 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $362,042 Input memberships, conference and association dues.
39 Student-Athlete Meals $794,214 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 $20,814 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 $494,847 Input all expenditures related to participation in a post-season bowl
game, including:
• 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 - $77,831 Input all coaching bonuses related to participation in a post-season
Coaching bowl game.
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $38,997,076 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $1,855,560 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
Basketball 167,644 15,237
Football 1,124,646
Golf
Gymnastics
Ice Hockey 391,750
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball 10,924
Others
Subtotal All Teams 1,684,040 26,161 0
Revenue Not Related to Specific Teams 145,359
Total Revenue 1,684,040 26,161 145,359

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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

4 Direct $19,075,113 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
Basketball
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to Specific 19,075,113
Teams
Total Revenue 0 0 19,075,113

5 Less - $0 If the institution allocated funds to athletics as represented in Categories 3-4 and the
Transfers to athletics department provided a transfer of funds back to the institution in the reporting
Institution 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

6 Indirect $1,777,877 Input value of costs covered and services provided by the institution to
Institutional athletics but 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to 1,777,877
Specific Teams

6A Indirect Institutional $3,799,297 Input debt service payments (principal and interest, including
Support - Athletic internal loan programs), leases and rental fees for athletics facilities
Facilities Debt Service, for the reporting year provided by the institution to athletics but not
Lease and Rental Fees charged to athletics.
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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Track and Field,
X-Country
Volleyball
Others
Subtotal All 0 0 0
Teams
Revenue Not 3,799,297
Related to
Specific Teams

7 Guarantees $1,668,950 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Baseball 10,200
Football 1,350,000
Golf
Gymnastics
Ice Hockey
Soccer 1,000
Softball 750
Tennis
Volleyball 4,000
Others
Total Revenue 1,645,200 23,750 0

8 Contributions $3,668,783 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 36,960
Football 187,937
Golf 1,375
Gymnastics 1,450
Ice Hockey 49,577
Soccer 33,286 1,280
Softball 3,320
Tennis 6,266 6,763
Track and Field, X-Country 16,953
Volleyball 6,438
Others
Subtotal All Teams 328,548 53,148 0
Revenue Not Related to Specific Teams 3,287,087
Total Revenue 328,548 53,148 3,287,087

9 In-Kind $91,798 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to Specific Teams 91,798
Total Revenue 0 0 91,798

10 Compensation and Benefits $0 Input all benefits provided by a third party and contractually guaranteed
provided by a third party 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
Basketball
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

11 Media $0 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Total Revenue 0 0 0

12 NCAA $1,409,241 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting
ns 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.
Men's Teams Only Women's Teams OnlyNot Allocated by Gender

Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Baseball
Basketball
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to Specific Teams 1,409,241

13 Conference $1,666,194 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
Basketball
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 1,666,194
to Specific Teams

13A Conference $0 Input conference distributions of revenue generated by a post-season bowl to

Distributions of Bowl conference members.
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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

14 Program, Novelty, Parking and Concession Sales $45,130 Input revenues from:
• 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 622
Football 25,869
Golf
Gymnastics 198
Ice Hockey 8,735
Soccer 338 277
Softball 300
Tennis
Track and Field, X- 23
Country
Volleyball 1,241
Others
Revenue Not Related 414
to Specific Teams
Total Revenue 41,047 3,669 414

15 Royalties, Licensing, $1,932,428 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
Football 772,739
Golf
Gymnastics
Ice Hockey 482,962
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball 96,592
Others
to Specific Teams
Total Revenue 1,738,663 193,184 581

16 Sports Camp $433,512 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 36,726
Football 68,937
Golf
Gymnastics 20,106
Ice Hockey 34,664
Soccer 105,439 21,404
Softball 45,600
Tennis
Track and Field, X-Country 856
Volleyball 69,967
Others
Revenue Not Related to Specific
Teams
Total Revenue 264,195 169,317 0

17 Athletics Restricted $52,890 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 14,406
Basketball 1,512
Football 12,513
Golf 2,089
Gymnastics
Ice Hockey
Soccer
Softball
Tennis 10,728 9,187
Track and Field, X- 2,455
Country
Volleyball
Others
to Specific Teams
Total Revenue 39,159 13,731 0

18 Other Operating $481,708 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 1,805
Basketball 1,040
Football 1,540
Golf 5,582
Gymnastics
Ice Hockey 4,100
Soccer 1,166
Softball 2,062
Tennis 3,680 963
Volleyball 1,076
Others
Revenue Not Related to Specific 455,077
Teams
Total Revenue 12,291 14,340 455,077

19 Bowl $534,123 Input all amounts received related to participation in a post-season bowl game,
Revenues including:
• Expense reimbursements.
• Ticket sales.

Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Football 534,123
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Subtotal All Teams 534,123 0 0
Total Revenue 534,123 0 0

Total Operating Revenues $38,492,604 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 100,719
Basketball 975,552 159,452
Football 4,078,304
Golf 9,046
Gymnastics 21,754
Ice Hockey 971,788
Soccer 140,229 23,961
Softball 52,032
Tennis 20,674 16,913
Volleyball 190,238
Others
Revenue Not Related to Specific 31,708,038
Teams
Total Revenue 6,287,266 497,300 31,708,038

20 Athletic Total Dollar $8,419,172 Input the total amount of athletic student-aid for the reporting year
Student Amount 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 gap money or 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.
This information can be managed within the NCAA's Compliance

Assistance (CA) software. The information 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 240.81
Equivalencies
Awarded
Total Students 335
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 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Baseball 11.7 0.75 12.45 26 390,792
Basketball 13 0 13 13 495,979
Football 82 4 86 86 2,960,975
Ice Hockey 18 0 18 30 694,187
Soccer 9.35 0 9.35 26 266,253
Tennis 4.5 0 4.5 11 187,002
Expenses Not
Related to
Specific Teams
Totals 138.55 4.75 143.3 192 4,995,188
Female Athlete Scholarships
Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 14.5 1 15.5 16 540,544
Golf 4.53 0 4.53 6 173,290
Gymnastics 12 0 12 12 406,555
Soccer 13.43 0.48 13.91 26 481,631
Softball 11.3 1.7 13 17 359,409
Tennis 8 0 8 8 280,062
Track and Field, 17.24 0.83 18.07 36 540,757
X-Country
Volleyball 12 0.5 12.5 14 445,232
Expenses Not
Related to
Specific Teams
Totals 93 4.51 97.51 135 3,227,480
Not Allocated by Gender Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total

Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Expenses Not 8 196,504
Related to
Specific Teams
Totals 0 0 0 8 196,504

21 Guarantees $881,510 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.

Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball
Football 650,000
Golf
Gymnastics
Ice Hockey 25,000
Soccer 1,000
Softball
Tennis
Volleyball 2,000
Others
Expenses Not Related to Specific Teams
Total Expenses 844,010 37,500 0

22 Coaching Salaries, Benefits and $7,115,951 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by the University reportable on the university or related entities W-2 and 1099
and Related Entities forms inclusive of:

• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement 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 and $0 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by a Third Party by a third party and contractually guaranteed by the institution,
but not included on the institutions W-2 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 Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Baseball 1 1 117,376 2 1.5 98,807
Basketball 1 1 523,676 3 3 393,886
Football 1 1 1,007,293 14 12 1,926,454

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

Ice Hockey 1 1 573,309 2 2 356,768
Soccer 1 1 121,332 2 0.75 28,393
Tennis 1 1 98,596 1 0.65 34,362
Subtotal All 6 6 2,441,582 0 24 19.90 2,838,670 0
Teams
Expenses
Not Related
to Specific
Teams
Total 2,441,582 0 2,838,670 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Basketball 1 1 272,925 3 3 302,683
Golf 1 1 75,572
Gymnastics 1 1 117,121 1 1 56,551
Soccer 1 1 72,458 1 1 45,912
Softball 1 1 111,537 2 1.5 98,788
Tennis 1 1 78,686 1 1 55,536
Track and 1 1 75,965 2 2 138,054
Field, X-
Country
Volleyball 1 1 160,143 2 2 173,768
Subtotal All 8 8 964,407 0 12 11.5 871,292 0
Teams

Women's Teams Head Coaches Women's Teams Assistant Coaches

Expenses Not
Related to
Specific
Teams
Total 964,407 0 871,292 0
Expenses

24 Support Staff/ $5,180,500 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 inclusive of:
and Bonuses paid by the
University and Related • Gross wages and bonuses.
Entities • Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement 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/ $0 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 including:
and Bonuses paid by
Third Party • Car stipend.
• Speaking fees.
• Media income.

Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
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

Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
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
Football 382,743
Golf
Gymnastics
Ice Hockey 89,486
Soccer
Softball
Tennis
Track and
Field, X-
Country
Volleyball 32,866
Others
Subtotal All 551,653 0 103,298 0 0 0
Teams
Expenses 4,525,549
Not Related
to Specific
Teams
Total 551,653 0 103,298 0 4,525,549 0
Expenses

26 Severance $0 Input severance payments and applicable benefits recognized for past coaching and
Payments 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

27 Recruiting $588,408 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 8,659
Football 271,735
Golf 4,390
Gymnastics 9,609
Ice Hockey 69,401
Soccer 8,653 3,298
Softball 10,468
Tennis 1,724 4,438
Volleyball 13,398
Others

28 Team $2,306,101 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 151,550
Basketball 255,401 171,849
Football 495,997
Golf 47,882
Gymnastics 39,734
Ice Hockey 420,145
Soccer 65,979 59,220
Softball 115,359
Tennis 47,831 45,567
Volleyball 63,170
Others
Expenses Not Related to Specific Teams 151,950
Total Expenses 1,436,903 717,248 151,950

29 Sports Equipment, $1,040,712 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 43,376
Football 412,821
Golf 18,027
Gymnastics 14,376
Ice Hockey 240,654
Soccer 30,403 22,099
Softball 19,444
Tennis 14,932 36,403
Country
Volleyball 23,804
Others
Expenses Not Related to 48,687
Specific Teams
Total Expenses 792,606 199,419 48,687

30 Game $1,715,692 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 9,960
Football 278,220
Golf 122
Gymnastics 14,798
Ice Hockey 57,078
Soccer 16,360 14,169
Softball 10,802
Tennis 9,399 7,229
Volleyball 14,015
Others
Expenses Not Related to Specific Teams 1,113,651
Total Expenses 469,902 132,139 1,113,651

31 Fund Raising, Marketing $979,517 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
Basketball
Football
Golf
Gymnastics
Ice Hockey 226
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Specific Teams
Total Expenses 226 0 979,291

32 Sports $399,786 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 31,771
Football 61,081
Golf
Gymnastics 9,840
Ice Hockey 31,628
Soccer 104,408 21,350
Softball 43,328
Tennis
Volleyball 69,786
Others
Expenses Not Related to Specific
Teams

33 Spirit $165,096 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Expenses Not Related to Specific Teams 165,096
Total Expenses 0 0 165,096

34 Athletic Facilities $4,418,951 Input debt service payments (principal and interest, including internal
Debt Service, Leases loan programs), leases and rental fees for athletics facilities for the
and Rental Fee 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.

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
Basketball 990
Football 648
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Country
Volleyball
Others
Expenses Not Related 4,416,313
to Specific Teams
Total Expenses 1,638 1,000 4,416,313

35 Direct Overhead and $1,629,458 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 5,380
Football 193,888
Golf 5,180
Gymnastics 3,597
Ice Hockey 54,990
Soccer 11,262 12,292
Softball 4,238
Tennis 810 4,183
Country
Volleyball 18,985
Others
Expenses Not Related 1,218,609
to Specific Teams
Total Expenses 316,045 94,804 1,218,609

36 Indirect Institutional $1,777,877 Input overhead and administrative expenses NOT paid by or charged
Support directly 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
Football
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Expenses Not Related to 1,777,877
Specific Teams
Total Expenses 0 0 1,777,877

37 Medical Expenses and $628,597 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 80
Football 13,561
Golf 40
Gymnastics 140
Ice Hockey 40
Soccer
Softball 50
Tennis 120 200
Volleyball 180
Others
Specific Teams
Total Expenses 13,801 610 614,186

38 Memberships and Dues $362,042 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 705
Basketball 440 1,074
Football 400
Golf 715
Gymnastics 520
Ice Hockey 789
Soccer 485 485
Softball 415
Tennis 550 550
Volleyball 749
Others
Expenses Not Related to Specific 353,815
Teams
Total Expenses 3,369 4,858 353,815

39 Student-Athlete Meals (non- $794,214 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 5,047
Football 520,557
Golf 323
Gymnastics 876
Ice Hockey 43,261
Soccer 4,129 3,983
Softball 1,936
Tennis 543 2,743
Country
Volleyball 7,798
Others
Specific Teams
Total Expenses 582,876 25,031 186,307

40 Other Operating $20,814 Input any operating expenses paid by athletics in the report year which cannot
Expenses 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 500
Basketball
Football 3,777
Golf
Gymnastics 171
Ice Hockey 190
Soccer 40 320
Softball
Tennis 105
Volleyball 1,688
Others
Expenses Not Related to Specific 13,709
Teams
Total Expenses 4,507 2,598 13,709

41 Bowl $494,847 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• 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
Football 494,847
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Volleyball
Others
Total Expenses 494,847 0 0

41A Bowl Expenses - Coaching $77,831 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.
Note: All other post-season bowl related expenses should be

reported in Category 41, Bowl Expenses.

Expenses by Object of Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Football 77,831
Golf
Gymnastics
Ice Hockey
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related
to Specific Teams
Total Expenses 77,831 0 0

Total Operating Expenses $38,997,076 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 863,923
Basketball 2,243,842 1,628,535
Football 9,752,828
Golf 325,541
Gymnastics 673,888
Ice Hockey 2,657,152
Soccer 657,697 738,217
Softball 775,774
Tennis 395,869 515,702
Volleyball 1,027,582
Others
Subtotal All Teams 16,571,311 6,664,221 0
Expenses Not Related to Specific 0 0 15,761,544
Teams
Total Expenses 16,571,311 6,664,221 15,761,544

Athletics Participation
Table 450 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 34
Basketball 14 18
Cross Country 17
Football 105
Golf 5
Gymnastics 17
Ice Hockey 27
Soccer 26 28
Softball 20
Tennis 10 8
Track, Indoor 52
Track, Outdoor 52
Volleyball 17
Others
Total Participants 216 234 0 0 0 0
Participant Proportion 48.0% 52.0%
Unduplicated Count of 216 234
Participants

Head Coaching Assignments - Men's Teams

Table 2A 6 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
Ice 1 1
Hockey
Soccer 1 1
Tennis 1 1
Others
Coaching 6 0 6 0 0 0 0 0
Position
Totals

Head Coaching Assignments - Women's Teams

Table 2B 8 Table 2B - - - Head Coaches Assignments Women's Teams
Head Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1
Golf 1 1
Gymnastics 1 1
Soccer 1 1
Softball 1 1
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 3 0 3 0 5 0 5 0
Position
Totals

Assistant Coaching Assignments - Men's Teams

Table 3A 25 Table 3A - - - Assistant Coaches Assignments Men's Teams
Assistant Coaches of Men's Teams

Volunteer Volunteer
Baseball 1 2 1 2
Basketball 3 3
Football 10 4 10 4
Ice 2 2
Hockey
Soccer 2 2
Tennis 1 1
Others
Coaching 16 9 16 9 0 0 0 0
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 13 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1 2 2
Golf
Gymnastics 1 1
Soccer 1 1 1 1
Softball 1 1 1 1
Tennis 1 1
Track and 1 1 1 1
Field, X-
Country
Volleyball 2 2
Others
Coaching 6 0 6 0 5 2 5 2
Position
Totals

Other Reporting Items
AUP Data Categories:
50 - Excess Transfers to Institution: $0

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $21,040,121
53 - Total Institutional Debt: $286,375,000
54 - Athletics Dedicated Endowments: $4,118,939
55 - Institutional Endowments: $404,653,052
56 - Athletics Related Capital Expenditures: $509,629
Other Data Categories:
Institutional Expenses: $523,563,335

Athletically-Related Facilities Annual Debt Service: $3,799,297
Institution's Annual Debt Service: $97,158,015
Institution's Education and General Expenses: $380,867,797
Average Cost of Full Grant-in-Aid - In-State: $22,626
Average Cost of Full Grant-in-Aid - Out-of-State: $25,516
Average Cost of Attendance - In-State: $26,008
Average Cost of Attendance - Out-of-State: $28,898
Expenses Dedicated to Compliance: $178,557
Name of Compliance Software Used: Jumpforward
Compliance FTEs: 2

Revenue Distribution - Sports Sponsored

Distribution Year: 2020
Academic Year of Sport Sponsorship Information: 2018-19
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 Cross Country
x Men's Ice Hockey x Women's Golf
x Men's Soccer x Women's Gymnastics
x Men's Tennis x Women's Soccer
x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 6 Total Women's Sports Sponsored: 10 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 16 Sponsored: 16

Revenue Distribution - Grants-in-Aid

Academic Year of Grant-in-Aid Information: 2018-19
Men's Team Sports
Men's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Baseball 11.7 0.75 12.45
Basketball 13 0 13
Football 82 4 86
Ice Hockey 18 0 18
Soccer 9.35 0 9.35
Tennis 4.5 0 4.5
Total Men's 138.55 4.75 143.30
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Basketball 14.5 1 15.5
Golf 4.53 0 4.53
Gymnastics 12 0 12
Soccer 13.43 0.48 13.91
Softball 11.3 1.7 13
Tennis 8 0 8
Track and Field, X- 17.24 0.83 18.07
Country
Volleyball 12 0.5 12.5
Total Women's 93.00 4.51 97.51
Mixed Team Sports
Mixed Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Total Mixed 0 0 0
Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies Equivalencies Current Year
247.89 240.81 -7.08 (-2.86%)

Revenue Distribution - Pell Grants

Academic Year of Pell Grant Information: 2018-19
Men's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Baseball 2 4 -2 10,640
Basketball 2 3 -1 15,239
Football 42 45 -3 248,366
Ice Hockey 3 1 2 18,991
Soccer 4 6 -2 15,730
Tennis 0 0 0 0
Men's 53 59 -6 308,966
Total
Women's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 4 4 0 26,229
Golf 1 1 0 6,857
Gymnastics 1 0 1 6,095
Soccer 4 5 -1 21,632
Softball 3 5 -2 9,363
Tennis 0 0 0 0
Track and Field, X- 10 17 -7 57,191
Country
Volleyball 3 3 0 16,876
Women's Total 26 35 -9 144,243
Mixed Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Mixed 0 0 0
Total

2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Total 79 94 -15 $453,209

Comments
Comments:

Miscellaneous Information
Note: These values are calculated from data entered earlier in the system.
Athletically Input the total 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 gap money or 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.
This information can be managed within the NCAA's Compliance Assistance (CA) software.
The information 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 $4,995,188
Women's Teams $3,227,480
Total Amount $8,222,668
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 $465,669
Women's Teams $122,739
Total Amount $588,408
Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms inclusive of:

• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement 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 $406,930 6 $406,930 6
Women's Teams $120,551 8 $120,551 8
Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches Salaries related entities W-2 and 1099 forms inclusive of:

• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement 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 $142,647 19.9 $118,278 24
Women's Teams $75,765 11.5 $72,608 12

Statement of Revenues and Expenses

For the fiscal year ended 2019 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $1,124,646 $167,644 $15,237 $402,674 $145,359 $1,855,560
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 $0 $0 $0 $0 $19,075,113 $19,075,113
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $1,777,877 $1,777,877
Support
6A Indirect Institutional $0 $0 $0 $0 $3,799,297 $3,799,297
Support - Athletic
Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $1,350,000 $285,000 $18,000 $15,950 $0 $1,668,950
8 Contributions $187,937 $14,522 $15,569 $163,668 $3,287,087 $3,668,783
9 In-Kind $0 $0 $0 $0 $91,798 $91,798
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $0 $0 $0 $0 $0 $0
12 NCAA Distributions $0 $0 $0 $0 $1,409,241 $1,409,241
13 Conference Distributions $0 $0 $0 $0 $1,666,194 $1,666,194
(Non Media and Non
Bowl)
13A Conference Distributions $0 $0 $0 $0 $0 $0
of Bowl Generated
Revenue
14 Program, Novelty, $25,869 $5,483 $1,630 $11,734 $414 $45,130
Parking and Concession
Sales
15 Royalties, Licensing, $772,739 $482,962 $96,592 $579,554 $581 $1,932,428
Advertisement and
Sponsorships


16 Sports Camp Revenues $68,937 $18,429 $11,384 $334,762 $0 $433,512
17 Athletics Restricted $12,513 $1,512 $0 $38,865 $0 $52,890
Endowment and
Investments Income
18 Other Operating Revenue $1,540 $0 $1,040 $24,051 $455,077 $481,708
19 Bowl Revenues $534,123 $0 $0 $0 $0 $534,123
Total Operating Revenues $4,078,304 $975,552 $159,452 $1,571,258 $31,708,038 $38,492,604
Expenses
20 Athletic Student Aid $2,960,975 $495,979 $540,544 $4,225,170 $196,504 $8,419,172
21 Guarantees $650,000 $169,010 $34,500 $28,000 $0 $881,510
22 Coaching Salaries, $2,933,747 $917,562 $575,608 $2,689,034 $0 $7,115,951
Benefits and Bonuses paid
by the University and
Related Entities
23 Coaching Salaries, $0 $0 $0 $0 $0 $0
Benefits and Bonuses paid
by a Third Party
24 Support Staff/ $382,743 $79,424 $70,432 $122,352 $4,525,549 $5,180,500
Administrative
Compensation, Benefits
and Bonuses paid by the
University and Related
Entities
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation, Benefits
and Bonuses paid by
Third Party
26 Severance Payments $0 $0 $0 $0 $0 $0
27 Recruiting $271,735 $105,497 $68,009 $143,167 $0 $588,408
28 Team Travel $495,997 $255,401 $171,849 $1,230,904 $151,950 $2,306,101
29 Sports Equipment, $412,821 $50,420 $41,014 $487,770 $48,687 $1,040,712
Uniforms and Supplies
30 Game Expenses $278,220 $98,885 $67,900 $157,036 $1,113,651 $1,715,692
31 Fund Raising, Marketing $0 $0 $0 $226 $979,291 $979,517
and Promotion
32 Sports Camp Expenses $61,081 $11,100 $14,239 $313,366 $0 $399,786


33 Spirit Groups $0 $0 $0 $0 $165,096 $165,096
34 Athletic Facilities Debt $648 $990 $0 $1,000 $4,416,313 $4,418,951
Service, Leases and
Rental Fee
35 Direct Overhead and $193,888 $49,715 $40,359 $126,887 $1,218,609 $1,629,458
Administrative Expenses
36 Indirect Institutional $0 $0 $0 $0 $1,777,877 $1,777,877
Support
37 Medical Expenses and $13,561 $80 $0 $770 $614,186 $628,597
Insurance
38 Memberships and Dues $400 $440 $1,074 $6,313 $353,815 $362,042
39 Student-Athlete Meals $520,557 $9,339 $3,007 $75,004 $186,307 $794,214
(non-travel)
40 Other Operating Expenses $3,777 $0 $0 $3,328 $13,709 $20,814
41 Bowl Expenses $494,847 $0 $0 $0 $0 $494,847
41A Bowl Expenses - $77,831 $0 $0 $0 $0 $77,831
Coaching Compensation/
Bonuses
Total Operating Expenses $9,752,828 $2,243,842 $1,628,535 $9,610,327 $15,761,544 $38,997,076
Excess (Deficiencies) of -$5,674,524 -$1,268,290 -$1,469,083 -$8,039,069 $15,946,494 -$504,472
Revenues Over (Under)
Expenses

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Reporting Institution: Western Michigan University Reporting Year (FY): 2019

Primary Contact Elizabeth Knips Title: Associate AD of Business

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 79

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

NCAA Membership Financial Reporting System Page 2 of 79

• Public and faculty sales.

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

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 79

ID Item Amount Definition

• Administrative services provided by the university to athletics but

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 79

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 79

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

NCAA Membership Financial Reporting System Page 7 of 79

ID Item Amount Definition

Total Operating $38,492,604 Total of Categories 1-19.

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

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

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

This information can be managed within the NCAA's Compliance

NCAA Membership Financial Reporting System Page 8 of 79

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 79

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 79

ID Item Amount Definition

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