Michigan State FRS

DATE: February 28, 2020
TO: Anthony Crudup – anthony.crudup@gmail.com
FROM: Rebecca Nelson, Director and Freedom of Information Act (FOIA) Officer
Michigan State University FOIA Office
SUBJECT: FOIA Response
This is written in response to the February 23, 2020, email you sent to Michigan State University
Intercollegiate Athletics employee Amy Moeder, requesting “the 2018 and 2019 Michigan State
University’s NCAA financial report.”
The record responsive to your request accompanies this letter. University email addresses have
been redacted under Sections 13(1)(u), (y), and (z) of the Michigan Freedom of Information Act
(MIFOIA), which allow for the withholding of information related to the ongoing security of a public
body. No fee will be assessed for this processing of your request.
The MIFOIA provides that when a public body denies all or a portion of a request, the requester
may do one of the following: (1) submit an appeal of the determination to the head of the public
FREEDOM OF body; or (2) commence a civil action in the court of claims to compel the public body’s disclosure
INFORMATION ACT of the records. If you wish to seek judicial review of any denial, you must do so within 180 days
OFFICE
of the date of this letter. If the court of claims orders disclosure of all or a portion of the public
Michigan State record(s) to which you have been denied access, you may receive attorneys’ fees and, in certain
University circumstances, damages under the MIFOIA. Should you choose to file an appeal with the
University regarding this response to your request, you must submit a written communication to
408 West Circle Drive
Room 1 Olds Hall this Office expressly stating that it is an “appeal” of this response. In your appeal, please state
East Lansing, MI 48824
517-353-3929
what records you believe should have been disclosed to you. You must also state the reasons
Fax: 517-353-1794 you believe any denial of your MIFOIA request should be reversed. This Office will arrange for
foia@msu.edu
http://foia.msu.edu the processing and review of your appeal. Pursuant to Section 4(4) of the MIFOIA, the
University’s procedures and guidelines for processing MIFOIA requests can be found at
http://foia.msu.edu.
Attachment
MSUF014720

Reporting Institution: Michigan State University Reporting Year (FY): 2019
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Amy Moeder Title: Senior Associate Athletics

Person: Director
Phone: 5178848956 Email:
CEO: Dr. Samuel Stanley CEO Email:
University CFO: Amy Moeder University CFO Email:
Audit Firm: Plante & Moran, AUP Report Issuance 01/13/2020
PLLC Date:
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Big Ten 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 x
Equestrian
Fencing
Field Hockey x
Football x
Golf x x
Gymnastics x
Ice Hockey x
Lacrosse
Rifle
Rowing x
Rugby
NCAA Membership Financial Reporting System Page 1 of 87

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

Skiing
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 x
Others
Totals 12 13 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $28,019,480 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 $524,580 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 -$475,000 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 $836,110 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 $1,128,753 Input revenue received from participation in away games.


8 Contributions $23,389,285 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 $190,000 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 $535,000 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 $43,641,940 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 $5,639,787 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 $843,181 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 $7,128,967 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, $2,208,761 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $16,489,704 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 $2,123,674 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $2,706,817 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 $2,568,702 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 $2,511,124 Input all amounts received related to participation in a post-season
bowl game, including:
• Expense reimbursements.
• Ticket sales.
Total Operating $140,010,865 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $16,907,149 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 $3,920,447 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $23,793,041 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, $535,000 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/ $20,343,193 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities
Compensation, Benefits (e.g. foundations or booster clubs) W-2 and 1099 forms inclusive
and Bonuses paid by of:
the University and
Related Entities • Gross wages and bonuses.
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 $291,179 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $1,779,251 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 $9,934,425 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, $3,967,143 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 $5,558,796 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, $3,229,804 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $1,257,629 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 $369,786 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $18,593,464 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 $10,321,194 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 $836,110 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 $1,848,476 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $132,277 Input memberships, conference and association dues.
39 Student-Athlete Meals $1,743,923 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 $6,762,809 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 $3,077,516 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 - $453,128 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 $135,655,740 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $28,019,480 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 9,509
Basketball 7,054,735 197,161
Field Hockey
Football 19,783,743
Golf
Gymnastics 3,738
Ice Hockey 804,893
Rowing
Soccer 10,998 3,899
Softball 4,345
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 67,318
Wrestling 16,368
Others
Subtotal All Teams 27,680,246 276,461 0
Revenue Not Related to Specific Teams 62,773
Total Revenue 27,680,246 276,461 62,773

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
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
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
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

4 Direct $524,580 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 1,417 117
Field Hockey
Football 1,863
Golf
Gymnastics 30
Ice Hockey 228
Rowing
Soccer 79 78
Softball
Swimming and Diving
Tennis
Track and Field, X-Country 34 34
Volleyball 175
Wrestling 44
Others
Subtotal All Teams 3,665 434 0
Revenue Not Related to Specific 520,481
Teams
Total Revenue 3,665 434 520,481

5 Less - -$475,000 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
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
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific -475,000
Teams
Total Revenue 0 0 -475,000

6 Indirect $836,110 Input value of costs covered and services provided by the institution to athletics
Institutional 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
Baseball
Basketball
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to 836,110
Specific Teams

Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Total Revenue 0 0 836,110

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
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field,
X-Country
Volleyball
Wrestling
Others
Subtotal All 0 0 0
Teams


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
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0

7 Guarantees $1,128,753 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Baseball 20,000
Basketball 496,443
Field Hockey
Football 400,000
Golf
Gymnastics
Ice Hockey 212,310
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Subtotal All Teams 1,128,753 0 0
Total Revenue 1,128,753 0 0

8 Contributions $23,389,285 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 332,447
Basketball 3,272,928 1,602,227
Field Hockey 59,030
Football 11,993,995
Golf 386,925 425,098
Gymnastics 41,509
Ice Hockey 1,403,476
Rowing 57,514
Soccer 87,579 35,118
Softball 30,626
Swimming and Diving 51,841 36,439
Tennis 134,765 28,544
Track and Field, X-Country 71,287 53,945
Volleyball 215,825
Wrestling 63,935
Others
Subtotal All Teams 17,799,178 2,585,875 0


Revenues by Source Contributions Contributions Contributions
Revenue Not Related to Specific Teams 3,004,232
Total Revenue 17,799,178 2,585,875 3,004,232

9 In-Kind $190,000 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
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Revenue 0 0 190,000

10 Compensation and Benefits $535,000 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
Basketball 435,000
Field Hockey
Football 100,000
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others


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
Revenue Not Related
to Specific Teams
Total Revenue 535,000 0 0

11 Media $43,641,940 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 8,728,388
Field Hockey
Football 34,913,552
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others

12 NCAA $5,639,787 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 4,561,487 67,342
Field Hockey
Football
Golf 28,000
Gymnastics
Ice Hockey
Rowing
Soccer 42,702
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling 5,714
Others
Total Revenue 4,616,471 108,156 915,160

13 Conference $843,181 Input all revenues received by conference distribution, excluding

Distributions (Non portions of distribution relating to media rights (reported in Category 11)
Media and Non Bowl) 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 400,195
Field Hockey
Football 364,709
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related 78,277
to Specific Teams
Total Revenue 764,904 0 78,277

13A Conference $7,128,967 Input conference distributions of revenue generated by a post-season

Distributions of bowl to conference members.
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
Field Hockey
Football 7,128,967
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related
to Specific Teams

14 Program, Novelty, Parking and Concession $2,208,761 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 2,807
Basketball 346,696 61,531
Field Hockey 269
Football 1,433,040
Golf
Gymnastics 1,039
Ice Hockey 46,029
Rowing
Soccer 4,182 2,053
Softball 2,703
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball 9,096
Wrestling 2,680
Others
Revenue Not Related 296,636
to Specific Teams
Total Revenue 1,835,434 76,691 296,636

15 Royalties, Licensing, $16,489,704 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
Basketball 224,320
Field Hockey
Football 15,000
Golf
Gymnastics
Ice Hockey 41,000
Rowing
Soccer
Softball 15,297
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball 3,260
Wrestling
Others
Subtotal All Teams 280,320 18,557 0
Revenue Not Related 16,190,827
to Specific Teams

Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Total Revenue 280,320 18,557 16,190,827

16 Sports Camp $2,123,674 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 97,725
Basketball 330,522 123,196
Field Hockey 49,570
Football 143,913
Golf 28,917 31,368
Gymnastics 24,449
Ice Hockey 286,077
Rowing 5,845
Soccer 262,113 236,178
Softball 35,009
Tennis 5,025 5,025
Volleyball 290,297
Wrestling 9,800
Others
Revenue Not Related to Specific 63,513
Teams
Total Revenue 1,211,658 848,503 63,513

17 Athletics Restricted $2,706,817 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 33,586
Field Hockey 7,226
Football 266,515
Golf 112,387 165,082
Gymnastics 8,844
Ice Hockey 25,763
Rowing 10,226
Soccer 6,102 3,772
Softball 3,997
Swimming and 11,918 12,361
Diving
Tennis 1,760 1,973
Track and Field, X- 12,614 134
Country
Volleyball 7,185
Wrestling 16,214
Others
Revenue Not Related 42,370 11,765 1,680,763
to Specific Teams
Total Revenue 767,897 258,157 1,680,763

18 Other Operating $2,568,702 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 62,954
Field Hockey 1,901
Football 618,362
Golf 47,948 32,547
Gymnastics
Ice Hockey 53,324
Rowing 1,291
Soccer 17,963 9,281
Softball 600
Swimming and Diving 662 662
Tennis 7,130 520
Volleyball 5,335
Wrestling 53,249
Others
Revenue Not Related to Specific 1,301,520
Teams
Total Revenue 1,112,314 154,868 1,301,520

19 Bowl $2,511,124 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
Field Hockey
Football 2,511,124
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others

Total Operating Revenues $140,010,865 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 559,028
Basketball 26,284,178 2,122,354
Field Hockey 117,996
Football 79,674,783
Golf 576,177 682,095
Gymnastics 79,609
Rowing 74,876
Soccer 431,718 290,379
Softball 92,577
Tennis 148,680 36,062
Volleyball 598,491
Wrestling 168,004
Others
Revenue Not Related to Specific 42,370 11,765 24,665,292
Teams
Total Revenue 111,017,871 4,327,702 24,665,292

20 Athletic Total Dollar $16,907,149 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
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 334.3
Equivalencies
Awarded
Total Students 516
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 11.4 1.06 12.46 27 596,867
Basketball 12.82 0 12.82 13 627,992
Football 81.35 1 82.35 96 5,065,427
Golf 4.43 0.49 4.92 12 175,591
Ice Hockey 17.85 0 17.85 24 864,548
Soccer 9.9 0 9.9 17 369,458
Swimming and 9.52 1.18 10.7 20 559,043
Diving
Tennis 4.29 0 4.29 9 176,943
Track and Field, 12.37 0.22 12.59 24 450,157
X-Country
Wrestling 8.99 0 8.99 19 376,193
Expenses Not
Related to
Specific Teams
Totals 172.92 3.95 176.87 261 9,262,219
Female Athlete Scholarships

Equivalency (B)
Basketball 14.82 1 15.82 16 826,691
Field Hockey 12 2.22 14.22 25 811,393
Golf 5.96 0.66 6.62 10 364,723
Gymnastics 12 3.01 15.01 16 727,361
Rowing 19.42 2.14 21.56 51 964,797
Soccer 13.93 0.66 14.59 27 548,846
Softball 11.78 1.94 13.72 22 704,486
Swimming and 13.72 0.93 14.65 31 718,026
Diving
Tennis 7.97 2.11 10.08 11 499,304
Track and Field, 18 1 19 33 700,150
X-Country

Equivalency (B)
Volleyball 11.77 0.39 12.16 13 628,079
Expenses Not
Related to
Specific Teams
Totals 141.37 16.06 157.43 255 7,493,856
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 151,074
Related to
Specific Teams
Totals 0 0 0 0 151,074

21 Guarantees $3,920,447 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 19,500
Basketball 662,711 112,500
Field Hockey 4,000
Football 3,087,236
Golf
Gymnastics
Ice Hockey 5,000
Rowing
Soccer 8,500 8,000
Softball 1,000
Swimming and Diving
Tennis
Volleyball 11,000
Wrestling 1,000
Others
Expenses Not Related to Specific Teams
Total Expenses 3,783,947 136,500 0

22 Coaching Salaries, Benefits $23,793,041 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 Entities forms inclusive of:

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 $535,000 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by a Third by a third party and contractually guaranteed by the
Party 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 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 1 244,404 2 2 242,105
Basketball 1 1 4,194,529 435,000 3 3 1,443,880
Football 1 1 4,592,506 100,000 14 12 5,490,537

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

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
Golf 1 1 166,910 1 1 86,668
Ice Hockey 1 1 499,396 2 2 405,080
Soccer 1 1 274,119 2 2 218,809
Swimming 1 0.5 68,670 3 1.5 105,134
and Diving
Tennis 1 1 122,323 1 1 65,434
Track and 1 0.5 104,312 5 2.5 232,572
Field, X-
Country
Wrestling 1 1 131,444 2 2 167,557
Subtotal All 10 9.0 10,398,613 535,000 35 29.0 8,457,776 0
Teams
Expenses
Not Related
to Specific
Teams
Total 10,398,613 535,000 8,457,776 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

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
Basketball 1 1 772,078 3 3 651,204
Field Hockey 1 1 148,921 2 2 165,153
Golf 1 1 226,518 1 1 86,118
Gymnastics 1 1 125,582 2 2 166,109
Rowing 1 1 134,557 4 4 283,219

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

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
Soccer 1 1 188,221 2 2 192,206
Softball 1 1 233,744 2 2 191,138
Swimming 1 0.5 69,661 3 1.5 102,835
and Diving
Tennis 1 1 128,187 1 1 80,454
Track and 1 0.5 116,557 5 2.5 246,112
Field, X-
Country
Volleyball 1 1 347,612 3 3 280,466
Subtotal All 11 10.0 2,491,638 0 28 24.0 2,445,014 0
Teams
Expenses Not
Related to
Specific
Teams
Total 2,491,638 0 2,445,014 0
Expenses

24 Support Staff/ $20,343,193 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,
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.

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 26,875


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
Basketball 763,787 327,275
Field 1,987
Hockey
Football 2,031,175
Golf 1,518
Gymnastics 1,474
Ice Hockey 285,885
Rowing 1,433
Soccer 11,975 23,059
Softball 14,189
Swimming 2,729 2,729
and Diving
Tennis 7,772 1,300
Track and 480 480
Field, X-
Country
Volleyball 185,535
Wrestling 22,582
Others
Subtotal All 3,154,778 0 559,461 0 0 0
Teams
Expenses 16,628,954
Not Related
to Specific
Teams
Total 3,154,778 0 559,461 0 16,628,954 0
Expenses

26 Severance $291,179 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 26,846
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Subtotal All Teams 0 26,846 0
Expenses Not Related to Specific 264,333
Teams
Total Expenses 0 26,846 264,333

27 Recruiting $1,779,251 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 39,709
Basketball 353,573 158,654
Field Hockey 25,668
Football 788,358
Golf 17,790 25,884
Gymnastics 20,148
Ice Hockey 62,892
Rowing 17,307
Soccer 27,045 23,410
Softball 44,473
Tennis 27,235 14,183
Volleyball 47,204
Wrestling 18,506
Others
Expenses Not Related to Specific Teams 4,496
Total Expenses 1,360,191 414,564 4,496

28 Team $9,934,425 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 472,160
Basketball 3,736,054 659,659
Field Hockey 113,001
Football 1,499,243
Golf 123,024 154,061
Gymnastics 134,914
Ice Hockey 594,518
Rowing 226,856
Soccer 252,203 133,692
Softball 270,389
Tennis 75,978 94,760
Volleyball 484,406
Wrestling 136,741
Others
Total Expenses 7,233,740 2,700,685 0

29 Sports Equipment, $3,967,143 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 258,477
Basketball 223,832 208,916
Field Hockey 79,846
Football 1,167,052
Golf 114,104 84,058
Gymnastics 99,197
Ice Hockey 331,097
Rowing 233,490
Soccer 84,519 93,668
Softball 178,359
Tennis 88,097 73,343
Track and Field, X- 165,348 163,566
Country
Volleyball 115,566
Wrestling 59,167
Others
Expenses Not Related to 32,944
Specific Teams
Total Expenses 2,533,843 1,400,356 32,944

30 Game $5,558,796 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 80,217
Basketball 872,984 490,201
Field Hockey 19,039
Football 3,374,582
Golf 41,870 61,204
Gymnastics 23,233
Ice Hockey 175,630
Rowing 114
Soccer 56,281 28,348
Softball 35,701
Swimming and Diving 920 1,280
Tennis 22,305 17,543
Volleyball 67,228
Wrestling 120,977
Others
Expenses Not Related to Specific Teams 815
Total Expenses 4,782,861 775,120 815

31 Fund Raising, Marketing $3,229,804 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 55,095
Field Hockey 333
Football 197,947
Golf 3,660 8,980
Gymnastics 5,924
Ice Hockey 44,782
Rowing 1,201
Soccer 8,135 7,782
Softball 13,383
Tennis 6,001 1,100
Country
Volleyball 15,337
Wrestling 8,052
Others
Expenses Not Related to 2,570,154
Specific Teams
Total Expenses 513,596 146,054 2,570,154

32 Sports $1,257,629 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 15,444
Field Hockey 22,474
Football 69,940
Golf 12,489 11,373
Gymnastics 10,745
Ice Hockey 149,045
Rowing 1,128
Soccer 124,799 113,711
Softball 13,307
Tennis 1,638 1,636
Volleyball 172,672
Wrestling 1,943
Others
Teams
Total Expenses 718,565 460,309 78,755

33 Spirit $369,786 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Field Hockey
Football 31,792
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific Teams 304,418
Total Expenses 50,758 14,610 304,418

34 Athletic Facilities $18,593,464 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
Basketball 2,232,871 1,528,239
Field Hockey
Football 3,282,722
Golf 138,873 138,873
Gymnastics
Ice Hockey 112,837
Rowing 350
Soccer -14,918 -14,918
Softball
Swimming and
Diving
Tennis 38,857 27,949
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not Related 11,121,729
to Specific Teams
Total Expenses 5,791,242 1,680,493 11,121,729

35 Direct Overhead and $10,321,194 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 12,304
Basketball 185,451 116,318
Field Hockey 2,228
Football 766,809
Golf 17,324 15,932
Gymnastics 6,334
Ice Hockey 160,490
Rowing 82,190
Soccer 20,349 18,426
Softball 46,333
Tennis 2,898 8,672
Country
Volleyball 74,628
Wrestling 10,747
Others
Expenses Not Related 8,756,320
to Specific Teams


Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Total Expenses 1,187,065 377,809 8,756,320

36 Indirect Institutional $836,110 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
Field Hockey
Football
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Specific Teams
Total Expenses 0 0 836,110

37 Medical Expenses and $1,848,476 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 712
Field Hockey 180
Football 54,793
Golf 1,101 1,008
Gymnastics -214,689
Ice Hockey 2,652
Rowing 980
Soccer 28 666
Softball 6,095
Tennis 37 -777
Track and Field, X-Country 690 311
Volleyball 627
Wrestling 1,358
Others
Subtotal All Teams 74,279 -202,908 0
Expenses Not Related to 1,977,105
Specific Teams
Total Expenses 74,279 -202,908 1,977,105

38 Memberships and Dues $132,277 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 110
Basketball 730 1,513
Field Hockey 538
Football 3,670
Golf 5,890 7,410
Gymnastics 891
Ice Hockey 795
Rowing 1,015
Soccer 390 485
Softball 190
Tennis 550
Volleyball 699
Wrestling 425
Others
Teams
Total Expenses 14,329 14,371 103,577

39 Student-Athlete Meals (non- $1,743,923 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 28,927
Field Hockey 19,500
Football 1,110,512
Golf 1,476 4,153
Gymnastics 20,331
Ice Hockey 83,646
Rowing 27,098
Soccer 21,108 29,485
Softball 3,615
Tennis 9,304 910
Track and Field, X- 520 336
Country
Volleyball 11,512
Wrestling 3,609
Others
Specific Teams
Total Expenses 1,374,988 202,991 165,944

40 Other Operating $6,762,809 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 112,083
Basketball 462,122 128,517
Field Hockey 56,154
Football 1,066,008
Golf 52,128 61,741
Gymnastics 31,559
Ice Hockey 172,797
Rowing 71,161
Soccer 20,986 17,584
Softball 33,322
Tennis 16,554 14,052
Volleyball 55,624
Wrestling 59,898
Others
Expenses Not Related to Specific 4,180,034
Teams
Total Expenses 2,025,159 557,616 4,180,034

41 Bowl $3,077,516 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
Field Hockey
Football 3,077,516
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Expenses 3,077,516 0 0

41A Bowl Expenses - Coaching $453,128 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
Field Hockey
Football 453,128
Golf
Gymnastics
Ice Hockey
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not Related
to Specific Teams
Total Expenses 453,128 0 0

Total Operating Expenses $135,655,740 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 2,204,989
Basketball 16,842,564 6,279,694
Field Hockey 1,470,415
Football 37,310,953
Golf 960,416 1,252,036
Gymnastics 1,159,113
Rowing 2,046,896
Soccer 1,483,786 1,412,671
Softball 1,789,724
Swimming and Diving 930,006 1,143,455
Tennis 661,926 962,616
Track and Field, X-Country 1,317,664 1,680,570
Volleyball 2,498,195
Wrestling 1,120,199
Others
Expenses Not Related to Specific 0 0 47,176,762
Teams
Total Expenses 66,783,593 21,695,385 47,176,762

Athletics Participation
Table 900 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 36
Basketball 16 15 1
Cross Country 31 43 27 39 27 38
Field Hockey 23
Football 117 1 1
Golf 12 13
Gymnastics 18
Ice Hockey 28
Rowing 89 1
Soccer 28 35
Softball 21
Tennis 9 12
Track, Indoor 53 65 53 65 28 38
Track, Outdoor 55 65 53 64 28 38
Volleyball 16
Wrestling 37
Others
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
Total Participants 451 449 134 170 84 114
Participant Proportion 50.1% 49.9%
Unduplicated Count of 370 345
Participants

Head Coaching Assignments - Men's Teams

Table 2A 10 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
Ice 1 1
Hockey
Soccer 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Wrestling 1 1
Others
Coaching 8 2 10 0 0 0 0 0
Position
Totals

Head Coaching Assignments - Women's Teams

Table 2B 11 Table 2B - - - Head Coaches Assignments Women's Teams
Head Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1
Field 1 1
Hockey
Golf 1 1
Gymnastics 1 1
Rowing 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 6 0 6 0
Position
Totals

Assistant Coaching Assignments - Men's Teams

Table 3A 42 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
Ice 2 1 2 1
Hockey
Soccer 2 1 2 1
Swimming 2 2 2 1 1
and Diving
Tennis 1 1 1 1
Track and 3 3 2 2
Field, X-
Country
Wrestling 2 1 2 1
Others
Coaching 23 15 28 10 0 4 3 1
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 37 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 3 3
Field 2 1 2 1
Hockey
Golf 1 1 1 1
Gymnastics 2 2
Rowing 1 1 1 1 3 2 3 2
Soccer 2 1 2 1
Softball 1 1 1 1 1 1
Swimming 2 2 2 1 1
and Diving
Tennis 1 1
Track and 3 3 2 2
Field, X-
Country
Volleyball 1 1 2 1 2 1
Others
Coaching 4 7 9 2 16 10 19 7
Position
Totals

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

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $82,150,666
53 - Total Institutional Debt: $1,914,895,000
54 - Athletics Dedicated Endowments: $65,470,205
55 - Institutional Endowments: $2,937,739,376
56 - Athletics Related Capital Expenditures: $4,916,911
Other Data Categories:
Institutional Expenses: $2,599,042,000

Athletically-Related Facilities Annual Debt Service: $13,660,000
Institution's Annual Debt Service: $466,338,000
Institution's Education and General Expenses: $2,117,522,000
Average Cost of Full Grant-in-Aid - In-State: $24,323
Average Cost of Full Grant-in-Aid - Out-of-State: $44,042
Average Cost of Attendance - In-State: $27,603
Average Cost of Attendance - Out-of-State: $48,090
Expenses Dedicated to Compliance: $730,030
Name of Compliance Software Used: FrontRush
Compliance FTEs: 6

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 Field Hockey
x Football x Softball
x Men's Basketball x Women's Basketball
x Men's Cross Country x Women's Cross Country
x Men's Golf x Women's Golf
x Men's Ice Hockey x Women's Gymnastics
x Men's Soccer x Women's Rowing
x Men's Swimming and Diving x Women's Soccer
x Men's Tennis x Women's Swimming and Diving
x Men's Track, Indoor x Women's Tennis
x Men's Track, Outdoor x Women's Track, Indoor
x Men's Wrestling x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 12 Total Women's Sports Sponsored: 13 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 25 Sponsored: 25

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 11.4 1.06 12.46
Basketball 12.82 0 12.82
Football 81.35 1 82.35
Golf 4.43 0.49 4.92
Ice Hockey 17.85 0 17.85
Soccer 9.9 0 9.9
Swimming and Diving 9.52 1.18 10.7
Tennis 4.29 0 4.29
Track and Field, X- 12.37 0.22 12.59
Country
Wrestling 8.99 0 8.99
Total Men's 172.92 3.95 176.87
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Basketball 14.82 1 15.82
Field Hockey 12 2.22 14.22
Golf 5.96 0.66 6.62
Gymnastics 12 3.01 15.01
Rowing 19.42 2.14 21.56
Soccer 13.93 0.66 14.59
Softball 11.78 1.94 13.72
Swimming and Diving 13.72 0.93 14.65
Tennis 7.97 2.11 10.08
Track and Field, X- 18 1 19
Country
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Volleyball 11.77 0.39 12.16
Total Women's 141.37 16.06 157.43
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
321.39 334.30 12.91 (4.02%)
Required explanation of 4.02% difference:

Increase Decrease
Number of sports
Tuition, fees, required course-related books, room and board (full grant amount)
x Athletic grant amount (athletic aid amount)
x Student athletes receiving athletic aid
Change in division by sport
Move between FCS/FBS
Variance explanation: The men’s numbers are consistent between 18-19 and 17-18. The women’s numbers are
what have changed. For 18-19 we had 24 receiving fifth year or medical aid and in 17-18 we had 16 receiving
fifth year or medical aid. We also approved medicals to receive 100% as opposed to keeping the scholarship
amount they were on previously which increased the amount of equivalency.

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
Grants Grants Totals Pell Grants
Baseball 5 1 4 21,425
Basketball 4 3 1 21,915
Football 38 44 -6 236,530
Golf 0 0
Ice Hockey 1 2 -1 6,095
Soccer 2 2 0 12,190
Swimming and Diving 1 2 -1 3,045
Tennis 2 -2
Track and Field, X- 18 18 0 108,332
Country
Wrestling 14 15 -1 74,086
Men's Total 83 89 -6 483,618
Women's Team Sports
Basketball 2 3 -1 16,761
Field Hockey 2 1 1 9,540
Golf 0 0
Gymnastics 2 3 -1 12,190
Rowing 12 17 -5 57,735
Soccer 1 2 -1 1,932
Softball 5 5 0 11,419
Swimming and Diving 1 1 0 2,645
Tennis 1 0 1 6,095
Track and Field, X- 19 18 1 87,457
Country
Volleyball 2 2 0 6,747

Women's Total 47 52 -5 212,521
Mixed Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total
2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 130 141 -11 $696,139

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
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 $9,262,219
Women's Teams $7,493,856
Total Amount $16,756,075
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 $1,360,191
Women's Teams $414,564
Total Amount $1,774,755
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 $1,155,401 9 $1,039,861 10
Women's Teams $249,164 10 $226,513 11
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 $291,647 29 $241,651 35
Women's Teams $101,876 24 $87,322 28

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 $19,783,743 $7,054,735 $197,161 $921,068 $62,773 $28,019,480
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 $1,863 $1,417 $117 $702 $520,481 $524,580
Support
5 Less - Transfers to $0 $0 $0 $0 -$475,000 -$475,000
Institution
6 Indirect Institutional $0 $0 $0 $0 $836,110 $836,110
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt
Service, Lease and
Rental Fees
7 Guarantees $400,000 $496,443 $0 $232,310 $0 $1,128,753
8 Contributions $11,993,995 $3,272,928 $1,602,227 $3,515,903 $3,004,232 $23,389,285
9 In-Kind $0 $0 $0 $0 $190,000 $190,000
10 Compensation and $100,000 $435,000 $0 $0 $0 $535,000
Benefits provided by a
third party
11 Media Rights $34,913,552 $8,728,388 $0 $0 $0 $43,641,940
12 NCAA Distributions $0 $4,561,487 $67,342 $95,798 $915,160 $5,639,787
13 Conference $364,709 $400,195 $0 $0 $78,277 $843,181
Distributions (Non
Media and Non Bowl)
13A Conference $7,128,967 $0 $0 $0 $0 $7,128,967
Distributions of Bowl
Generated Revenue
14 Program, Novelty, $1,433,040 $346,696 $61,531 $70,858 $296,636 $2,208,761
Parking and
Concession Sales
15 Royalties, Licensing, $15,000 $224,320 $0 $59,557 $16,190,827 $16,489,704
Advertisement and
Sponsorships

16 Sports Camp Revenues $143,913 $330,522 $123,196 $1,462,530 $63,513 $2,123,674
17 Athletics Restricted $266,515 $238,668 $25,592 $441,144 $1,734,898 $2,706,817
Endowment and
Investments Income
18 Other Operating $618,362 $193,379 $45,188 $410,253 $1,301,520 $2,568,702
Revenue
19 Bowl Revenues $2,511,124 $0 $0 $0 $0 $2,511,124
Total Operating $79,674,783 $26,284,178 $2,122,354 $7,210,123 $24,719,427 $140,010,865
Revenues
Expenses
20 Athletic Student Aid $5,065,427 $627,992 $826,691 $10,235,965 $151,074 $16,907,149
21 Guarantees $3,087,236 $662,711 $112,500 $58,000 $0 $3,920,447
22 Coaching Salaries, $10,083,043 $5,638,409 $1,423,282 $6,648,307 $0 $23,793,041
Benefits and Bonuses
paid by the University
23 Coaching Salaries, $100,000 $435,000 $0 $0 $0 $535,000
paid by a Third Party
24 Support Staff/ $2,031,175 $763,787 $327,275 $592,002 $16,628,954 $20,343,193
Administrative
Compensation,
paid by the University
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation,
paid by Third Party
26 Severance Payments $0 $0 $26,846 $0 $264,333 $291,179
27 Recruiting $788,358 $353,573 $158,654 $474,170 $4,496 $1,779,251
28 Team Travel $1,499,243 $3,736,054 $659,659 $4,039,469 $0 $9,934,425
29 Sports Equipment, $1,167,052 $223,832 $208,916 $2,334,399 $32,944 $3,967,143
Uniforms and Supplies
30 Game Expenses $3,374,582 $872,984 $490,201 $820,214 $815 $5,558,796


31 Fund Raising, $197,947 $187,555 $89,764 $184,384 $2,570,154 $3,229,804
Marketing and
Promotion
32 Sports Camp Expenses $69,940 $315,855 $85,851 $707,228 $78,755 $1,257,629
33 Spirit Groups $31,792 $18,966 $14,610 $0 $304,418 $369,786
34 Athletic Facilities $3,282,722 $2,232,871 $1,528,239 $427,903 $11,121,729 $18,593,464
Debt Service, Leases
and Rental Fee
35 Direct Overhead and $766,809 $185,451 $116,318 $496,296 $8,756,320 $10,321,194
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $836,110 $836,110
Support
37 Medical Expenses and $54,793 $12,853 $2,589 -$198,864 $1,977,105 $1,848,476
Insurance
38 Memberships and $3,670 $730 $1,513 $22,787 $103,577 $132,277
Dues
39 Student-Athlete Meals $1,110,512 $111,819 $78,269 $277,379 $165,944 $1,743,923
(non-travel)
40 Other Operating $1,066,008 $462,122 $128,517 $926,128 $4,180,034 $6,762,809
Expenses
41 Bowl Expenses $3,077,516 $0 $0 $0 $0 $3,077,516
41A Bowl Expenses - $453,128 $0 $0 $0 $0 $453,128
Coaching
Compensation/
Bonuses
Total Operating $37,310,953 $16,842,564 $6,279,694 $28,045,767 $47,176,762 $135,655,740
Expenses
Excess (Deficiencies) $42,363,830 $9,441,614 -$4,157,340 -$20,835,644 -$22,457,335 $4,355,125
of Revenues Over
(Under) Expenses

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Michigan State FRS

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DATE: February 28, 2020

TO: Anthony Crudup – anthony.crudup@gmail.com

SUBJECT: FOIA Response

Primary Contact Amy Moeder Title: Senior Associate Athletics

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 87

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

NCAA Membership Financial Reporting System Page 2 of 87

• 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 87

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 87

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 87

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 87

ID Item Amount Definition

Total Operating $140,010,865 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

This information can be managed within the NCAA's Compliance

NCAA Membership Financial Reporting System Page 8 of 87

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 87

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 87

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