Iowa FRS

Reporting Institution: University of Iowa Reporting Year (FY): 2019
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Person: Greg Davies Title: Athletics CFO

Phone: 3193358873 Email: [email protected]
CEO: Mr. Bruce Harreld CEO Email: [email protected]
University CFO: Terry Johnson University CFO Email: [email protected]
Audit Firm: BKD AUP Report Issuance Date: 01/14/2020
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 x
Ice Hockey
Lacrosse
Rifle
Rowing x
Rugby
Skiing
NCAA Membership Financial Reporting System Page 1 of 84

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

Soccer 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 11 13 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $27,178,942 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 $650,000 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $0 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 $0 Input value of costs covered and services provided by the
Support institution to athletics but not charged to athletics including:
• Administrative services provided by the university to athletics

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

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

service, lease and rental fees and not charging to athletics, this
category will equal Category 34. If athletics or other entities are
also paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 34.
7 Guarantees $122,055 Input revenue received from participation in away games.


8 Contributions $35,411,331 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 $3,215,324 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 $541,000 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 $45,140,661 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 $5,073,163 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 $764,904 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, $2,243,680 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $10,654,727 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 $970,556 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $2,964,029 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 $7,799,520 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 $2,117,167 Input all amounts received related to participation in a post-season
bowl game, including:
• Expense reimbursements.
• Ticket sales.
Total Operating $151,976,026 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $13,682,144 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 $3,195,794 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $24,831,882 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, $541,000 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/ $21,001,526 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 $0 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $2,123,546 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 $8,195,173 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, $2,790,281 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 $5,257,268 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, $5,290,609 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $386,183 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 $455,591 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $31,008,015 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 $10,306,279 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Security.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or

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

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


37 Medical Expenses and $1,584,761 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $223,731 Input memberships, conference and association dues.
39 Student-Athlete Meals $4,379,601 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 $7,698,938 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 $2,232,944 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 - $1,097,009 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 $146,282,275 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $27,178,942 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 58,989
Basketball 3,577,324 630,526
Field Hockey
Football 22,251,258
Golf
Gymnastics 13,206 35,249
Rowing
Soccer
Softball 14,746
Swimming and Diving 22,571
Tennis
Track and Field, X-Country 14,354 14,354
Volleyball 61,883
Wrestling 484,482
Others
Subtotal All Teams 26,422,184 756,758 0
Revenue Not Related to Specific Teams
Total Revenue 26,422,184 756,758 0

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
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 $650,000 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
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Revenue Not Related to Specific Teams 650,000
Total Revenue 0 0 650,000

4 Direct $0 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
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

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
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

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

Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball
Basketball
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0
6A Indirect Institutional $0 Input debt service payments (principal and interest, including internal loan
Support - Athletic Facilities programs), leases and rental fees for athletics facilities for the reporting
Debt Service, Lease and year provided by the institution to athletics but not charged to athletics.
Rental Fees
Note: If the institution is paying for all athletic facilities debt service, lease
and rental fees and not charging to athletics, this category will equal
Category 34. If athletics or other entities are also paying these expenses or
the institution is charging directly to athletics, this category will not equal
Category 34.

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

7 Guarantees $122,055 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Baseball
Basketball 122,055
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Subtotal All Teams 122,055 0 0
Total Revenue 122,055 0 0

8 Contributions $35,411,331 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 96,326
Basketball 132,934 196,076
Field Hockey 920
Football 900,325
Golf 43,005 32,310
Rowing 2,395
Soccer 55,518
Softball 234,534
Swimming and Diving 19,812 15,394
Tennis 105,995
Volleyball 68,230
Wrestling 60,142
Others
Revenue Not Related to Specific Teams 87,345 223,756 33,086,224


Revenues by Source Contributions Contributions Contributions
Total Revenue 1,490,418 834,689 33,086,224

9 In-Kind $3,215,324 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 111,300
Basketball 361,219 167,710
Field Hockey 31,185
Football 1,226,881
Golf 21,746 36,662
Rowing 67,221
Soccer 61,218
Softball 73,880
Tennis 36,439 43,982
Volleyball 69,282
Wrestling 62,918
Others
Revenue Not Related to Specific Teams 522,050
Total Revenue 1,982,640 710,634 522,050

10 Compensation and Benefits $541,000 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 300,000
Field Hockey
Football 150,000
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling 91,000
Others
Revenue Not Related
to Specific Teams

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

11 Media $45,140,661 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 4,739,066 37,500
Field Hockey
Football 40,326,595
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling 37,500
Others
Total Revenue 45,103,161 37,500 0

12 NCAA $5,073,163 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 69,188 116,543
Field Hockey 10,500
Football
Golf
Gymnastics 7,872
Rowing 18,600
Soccer
Softball
Tennis
Volleyball
Wrestling 7,200
Others
Subtotal All Teams 104,112 156,790 0
Revenue Not Related to Specific Teams 4,812,261
Total Revenue 104,112 156,790 4,812,261

13 Conference $764,904 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
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related
to Specific Teams

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
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 7,128,967 0 0
Revenue Not Related
to Specific Teams
Total Revenue 7,128,967 0 0

14 Program, Novelty, Parking and Concession $2,243,680 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 23,592
Basketball 391,637 153,029
Field Hockey 979
Football 1,375,010
Golf
Rowing
Soccer 2,122
Softball 4,811
Swimming and Diving
Tennis
Track and Field, X- 1,552 1,553
Country
Volleyball 24,712
Wrestling 73,412
Others
Revenue Not Related 167,628
to Specific Teams
Total Revenue 1,875,629 200,423 167,628

15 Royalties, Licensing, $10,654,727 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 1,900,655 145,065
Field Hockey
Football 4,061,833
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling 145,066
Others
Revenue Not Related 4,402,108
to Specific Teams
Total Revenue 6,107,554 145,065 4,402,108
16 Sports Camp $970,556 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 88,900
Field Hockey 28,923
Football 72,930
Golf -155
Gymnastics 86,503
Rowing 4,742
Soccer 131,560
Softball 84,918
Tennis
Track and Field, X-Country 23,622
Volleyball
Wrestling
Others
Revenue Not Related to Specific 26,567
Teams
Total Revenue 444,300 499,689 26,567

17 Athletics Restricted $2,964,029 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 51,232
Field Hockey 10,591
Football 625,513
Golf 26,699 4,762
Rowing 16,497
Soccer 4,748
Softball 63,310
Swimming and 16,311 5,216
Diving
Tennis 12,510 6,094
Track and Field, X- 7,703 362
Country
Volleyball 18,512
Wrestling 141,605
Others
Revenue Not Related 307,485 64,266 1,314,411
to Specific Teams
Total Revenue 1,357,355 292,263 1,314,411

18 Other Operating $7,799,520 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 25,000
Field Hockey
Football 1,380,372
Golf 6,300 1,900
Gymnastics 10,743
Rowing 2,700
Soccer 41
Softball
Swimming and Diving 22,708
Tennis 4,034 15,470
Volleyball 385
Wrestling 5,526
Others
Revenue Not Related to Specific 6,064,321
Teams
Total Revenue 1,636,097 99,102 6,064,321

19 Bowl $2,117,167 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 2,117,167
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Revenue 2,117,167 0 0

Total Operating Revenues $151,976,026 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 455,339
Basketball 12,463,007 1,645,981
Field Hockey 83,098
Football 81,981,560
Golf 97,595 75,634
Rowing 112,155
Soccer 255,207
Softball 476,199
Tennis 158,978 65,546
Volleyball 243,004
Wrestling 1,108,851
Others
Subtotal All Teams 96,802,713 3,444,891 0
Revenue Not Related to Specific 394,830 288,022 51,045,570
Teams
Total Revenue 97,197,543 3,732,913 51,045,570

20 Athletic Total Dollar $13,682,144 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 303.46
Equivalencies
Awarded
Total Students 467
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 12.7 0.29 12.99 28 409,640
Basketball 11.96 0 11.96 12 493,639
Football 80.85 3.19 84.04 94 3,574,541
Golf 4.86 0 4.86 10 199,072
Gymnastics 6.37 0 6.37 12 263,246
Swimming and 10.15 0.93 11.08 22 510,578
Diving
Tennis 4.85 0.29 5.14 9 237,488
Track and Field, 13.58 0 13.58 40 607,077
X-Country
Wrestling 10.34 0 10.34 21 414,018
Expenses Not 0
Related to
Specific Teams
Totals 155.66 4.7 160.36 248 6,709,299
Female Athlete Scholarships

Equivalency (B)
Basketball 12.23 0 12.23 13 578,084
Field Hockey 12.07 0.7 12.77 22 667,133
Golf 6.24 0 6.24 9 295,832
Gymnastics 11.74 0.93 12.67 13 593,340
Rowing 15.54 0 15.54 26 581,140
Soccer 15.52 0 15.52 27 652,049
Softball 11.55 2.54 14.09 21 578,575
Swimming and 11.24 0.61 11.85 21 492,646
Diving
Tennis 7.69 1.93 9.62 10 456,719
Track and Field, 18.93 1.89 20.82 45 924,840
X-Country
Volleyball 11.75 0 11.75 12 578,796

Equivalency (B)
Expenses Not
Related to
Specific Teams
Totals 134.5 8.6 143.1 219 6,399,154
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 573,691
Related to
Specific Teams
Totals 0 0 0 0 573,691

21 Guarantees $3,195,794 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 17,697
Basketball 618,355 107,840
Field Hockey 16,000
Football 2,394,185
Golf
Gymnastics
Rowing
Soccer 15,000
Softball 2,000
Swimming and Diving
Tennis
Volleyball 2,259
Wrestling
Others
Expenses Not Related to Specific Teams
Total Expenses 3,041,466 154,328 0

22 Coaching Salaries, Benefits $24,831,882 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 $541,000 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 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 1 514,502 2 2 245,855
Basketball 1 1 2,488,697 300,000 3 3 1,040,052
Football 1 1 5,887,155 150,000 14 12 6,287,498

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

Golf 1 1 128,321 1 1 64,712
Gymnastics 1 1 152,449 2 2 145,521
Swimming 1 0.5 93,243 5 2.5 205,244
and Diving
Tennis 1 1 124,297 1 1 62,332
Track and 1 0.5 130,791 5 2.5 291,404
Field, X-
Country
Wrestling 1 1 478,010 91,000 2 2 338,793
Subtotal All 9 8.0 9,997,465 541,000 35 28.0 8,681,411 0
Teams
Expenses Not
Related to
Specific
Teams
Total 9,997,465 541,000 8,681,411 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Basketball 1 1 1,355,707 3 3 843,515
Field Hockey 1 1 238,121 2 2 191,449
Golf 1 1 128,396 1 1 69,049
Gymnastics 1 1 215,878 2 2 217,559
Rowing 1 1 196,136 4 3.5 240,472
Soccer 1 1 202,352 2 2 193,023

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

Softball 1 1 266,968 2 2 287,261
Swimming 1 0.5 93,243 5 2.5 205,244
and Diving
Tennis 1 1 172,443 1 1 66,058
Track and 1 0.5 130,791 5 2.5 291,404
Field, X-
Country
Volleyball 1 1 315,440 2 2 232,497
Subtotal All 11 10.0 3,315,475 0 29 23.5 2,837,531 0
Teams
Expenses Not
Related to
Specific
Teams
Total 3,315,475 0 2,837,531 0
Expenses

24 Support Staff/ $21,001,526 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 98,624


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 473,731 367,933
Field 578
Hockey
Football 3,482,268
Golf
Gymnastics
Rowing 69,077
Soccer 11,819
Softball 74,877
Swimming
and Diving
Tennis
Track and 34,603 34,603
Field, X-
Country
Volleyball 68,990
Wrestling 117,191
Others
Subtotal All 4,206,417 0 627,877 0 0 0
Teams
Expenses 16,167,232
Not Related
to Specific
Teams
Total 4,206,417 0 627,877 0 16,167,232 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
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

27 Recruiting $2,123,546 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 57,344
Basketball 465,962 190,471
Field Hockey 49,056
Football 664,244
Golf 8,642 31,007
Rowing 13,960
Soccer 61,797
Softball 59,223
Tennis 34,755 30,090
Volleyball 64,276
Wrestling 39,921
Others
Total Expenses 1,436,533 687,013 0

28 Team $8,195,173 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 476,452
Basketball 1,139,187 901,390
Field Hockey 376,740
Football 1,416,458
Golf 105,441 127,039
Rowing 310,956
Soccer 278,678
Softball 341,852
Tennis 109,752 97,376
Volleyball 441,870
Wrestling 298,826
Others
Total Expenses 4,305,144 3,890,029 0

29 Sports Equipment, $2,790,281 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 176,810
Basketball 129,757 118,000
Field Hockey 75,196
Football 858,719
Golf 21,395 46,078
Rowing 240,733
Soccer 59,593
Softball 133,976
Tennis 67,976 57,877
Country
Volleyball 52,393
Wrestling 106,592
Others
Expenses Not Related to 72,000
Specific Teams
Total Expenses 1,623,867 1,094,414 72,000

30 Game $5,257,268 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 117,278
Basketball 625,801 662,352
Field Hockey 19,212
Football 2,750,229
Golf 929 62
Rowing 17,995
Soccer 94,839
Softball 37,020
Tennis 40,270 52,893
Volleyball 79,656
Wrestling 119,644
Others
Total Expenses 4,015,870 1,241,398 0

31 Fund Raising, Marketing $5,290,609 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 29,537
Basketball 150,275 133,234
Field Hockey 6,725
Football 442,607
Golf 16,447 14,050
Rowing 245
Soccer 11,365
Softball 29,306
Tennis 4,843 1,602
Country
Volleyball 23,430
Wrestling 49,779
Others
Expenses Not Related to 55 1,901 4,337,468
Specific Teams
Total Expenses 707,261 245,880 4,337,468

32 Sports $386,183 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 24,616
Field Hockey 20,234
Football 46,896
Golf 238 6
Gymnastics 37,311
Rowing 826
Soccer 28,197
Softball 11,670
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific 8,684
Teams
Total Expenses 187,981 189,518 8,684

33 Spirit $455,591 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
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific Teams 455,591
Total Expenses 0 0 455,591

34 Athletic Facilities $31,008,015 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
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not Related 31,008,015
to Specific Teams
Total Expenses 0 0 31,008,015

35 Direct Overhead and $10,306,279 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 164,467
Basketball
Field Hockey 75,081
Football 1,022,662
Golf 12,848 12,848
Gymnastics 131,417 125,259
Rowing 102,872
Soccer 93,692
Softball 34,298
Tennis 84,398 84,398
Country
Volleyball
Wrestling 3,238
Others
Expenses Not Related 7,835,401
to Specific Teams
Total Expenses 1,649,497 821,381 7,835,401

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

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

Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball
Basketball
Field Hockey
Football
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to
Specific Teams


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Total Expenses 0 0 0

37 Medical Expenses and $1,584,761 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 53,649
Field Hockey 35,837
Football 218,127
Golf 8,170 7,250
Rowing 54,216
Soccer 48,577
Softball 46,979
Tennis 2,592 11,494
Volleyball 16,680
Wrestling 53,708
Others
Specific Teams
Total Expenses 520,988 410,087 653,686

38 Memberships and Dues $223,731 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 1,850
Field Hockey 376
Football 5,190
Golf 600 200
Gymnastics 2,373 530
Rowing 3,295
Soccer 545
Softball 495
Swimming and Diving 421 421
Tennis 550 550
Track and Field, X-Country 10 765
Volleyball 680
Wrestling 2,513
Others
Expenses Not Related to Specific 200,062
Teams
Total Expenses 14,687 8,982 200,062

39 Student-Athlete Meals (non- $4,379,601 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 9,131
Field Hockey 10,218
Football 3,032,690
Golf
Rowing 4,146
Soccer 16,875
Softball 3,791
Tennis 1,705 1,944
Country
Volleyball 67,903
Wrestling 25,932
Others
Specific Teams
Total Expenses 3,280,563 255,921 843,117

40 Other Operating $7,698,938 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 190,612
Basketball 270,530 199,008
Field Hockey 85,556
Football 2,218,796
Golf 70,351 45,660
Rowing 40,805
Soccer 80,456
Softball 164,811
Tennis 86,829 34,909
Volleyball 42,331
Wrestling 109,404
Others
Expenses Not Related to Specific 3,702,976
Teams
Total Expenses 3,126,440 869,522 3,702,976

41 Bowl $2,232,944 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 2,232,944
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Expenses 2,232,944 0 0

41A Bowl Expenses - Coaching $1,097,009 Input all coaching bonuses related to participation in a
Compensation/Bonuses post-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 1,097,009
Golf
Gymnastics
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not Related
to Specific Teams
Total Expenses 1,097,009 0 0

Total Operating Expenses $146,282,275 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 2,588,064
Basketball 8,439,677 5,637,525
Field Hockey 1,867,512
Football 37,782,218
Golf 637,166 777,477
Gymnastics 999,586 1,760,783
Rowing 1,876,874
Soccer 1,848,857
Softball 2,073,102
Swimming and Diving 1,472,270 1,496,126
Tennis 857,787 1,068,353
Track and Field, X-Country 2,350,450 2,652,799
Volleyball 1,987,201
Wrestling 2,248,569
Others
Expenses Not Related to Specific 55 1,901 65,857,923
Teams
Total Expenses 57,375,842 23,048,510 65,857,923

Athletics Participation
Table 787 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 37
Basketball 16 13
Cross Country 13 27 10 24 9 23
Field Hockey 22
Football 124
Golf 9 10
Gymnastics 18 20
Rowing 94
Soccer 29
Softball 24
Swimming and Diving 30 26
Tennis 10 11
Track, Indoor 39 57 37 55 9 23
Track, Outdoor 50 57 36 54 9 23
Volleyball 15
Wrestling 36
Others
Total Participants 382 405 83 133 27 69
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
Participant Proportion 48.5% 51.5%
Unduplicated Count of 336 327
Participants

Head Coaching Assignments - Men's Teams

Table 2A 9 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
Gymnastics 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Wrestling 1 1
Others
Coaching 7 2 9 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 43 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
Gymnastics 2 2
Swimming 3 3 3 2 1
and Diving
Tennis 1 1
Track and 8 4 4 2 1 1
Field, X-
Country
Wrestling 2 1 2 1
Others
Coaching 21 17 28 10 0 5 3 2
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 38 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 3 3
Field 1 1 1 1
Hockey
Golf 1 1
Gymnastics 1 1 1 1
Rowing 1 1 2 1 2 1
Soccer 1 1 1 1 1 1
Softball 1 1 1 1 1 1
Swimming 3 3 3 2 1
and Diving
Tennis 1 1
Track and 8 4 4 2 1 1
Field, X-
Country
Volleyball 1 1 2 2
Others
Coaching 7 13 14 6 11 7 14 4
Position
Totals

Other Reporting Items
AUP Data Categories:
50 - Excess Transfers to Institution: $2,000,000

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $226,859,124
53 - Total Institutional Debt: $1,362,425,381
54 - Athletics Dedicated Endowments: $59,985,976
55 - Institutional Endowments: $1,584,527,470
56 - Athletics Related Capital Expenditures: $4,087,302
Other Data Categories:
Institutional Expenses: $3,684,668,432

Athletically-Related Facilities Annual Debt Service: $16,679,480
Institution's Annual Debt Service: $113,347,670
Institution's Education and General Expenses: $1,119,985,002
Average Cost of Full Grant-in-Aid - In-State: $20,590
Average Cost of Full Grant-in-Aid - Out-of-State: $42,556
Average Cost of Attendance - In-State: $23,818
Average Cost of Attendance - Out-of-State: $45,784
Expenses Dedicated to Compliance: $668,217
Name of Compliance Software Used: Compliance Assistant
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 Gymnastics x Women's Gymnastics
x Men's Swimming and Diving x Women's Rowing
x Men's Tennis x Women's Soccer
x Men's Track, Indoor x Women's Swimming and Diving
x Men's Track, Outdoor x Women's Tennis
x Men's Wrestling x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 11 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: 24 Sponsored: 24

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 12.7 0.29 12.99
Basketball 11.96 0 11.96
Football 80.85 3.19 84.04
Golf 4.86 0 4.86
Gymnastics 6.37 0 6.37
Swimming and Diving 10.15 0.93 11.08
Tennis 4.85 0.29 5.14
Track and Field, X- 13.58 0 13.58
Country
Wrestling 10.34 0 10.34
Total Men's 155.66 4.70 160.36
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Basketball 12.23 0 12.23
Field Hockey 12.07 0.7 12.77
Golf 6.24 0 6.24
Gymnastics 11.74 0.93 12.67
Rowing 15.54 0 15.54
Soccer 15.52 0 15.52
Softball 11.55 2.54 14.09
Swimming and Diving 11.24 0.61 11.85
Tennis 7.69 1.93 9.62
Track and Field, X- 18.93 1.89 20.82
Country
Volleyball 11.75 0 11.75
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Total Women's 134.50 8.60 143.10
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
300.53 303.46 2.93 (0.97%)

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 2 1 1 8,040
Basketball 4 4 0 13,680
Football 35 34 1 138,773
Golf 1 1 0 5,545
Gymnastics 1 2 -1 6,045
Swimming and Diving 3 4 -1 12,435
Tennis 0 0 0 0
Track and Field, X- 13 14 -1 65,478
Country
Wrestling 7 8 -1 32,515
Men's Total 66 68 -2 282,511
Women's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 1 1 0 2,466
Field Hockey 1 0 1 4,045
Golf 1 2 -1 1,822
Gymnastics 1 1 0 3,259
Rowing 15 12 3 65,864
Soccer 1 0 1 6,045
Softball 1 1 0 4,945
Swimming and Diving 1 2 -1 6,095
Tennis 0 0 0 0
Track and Field, X- 13 9 4 64,115
Country
Volleyball 1 2 -1 6,095
Women's Total 36 30 6 164,751

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 102 98 4 $447,262

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 $6,709,299
Women's Teams $6,399,154
Total Amount $13,108,453
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 $1,436,533
Women's Teams $687,013
Total Amount $2,123,546
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 $1,249,683 8 $1,110,829 9
Women's Teams $331,548 10 $301,407 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 $310,050 28 $248,040 35
Women's Teams $120,746 23.5 $97,846 29

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 $22,251,258 $3,577,324 $630,526 $719,834 $0 $27,178,942
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $650,000 $650,000
4 Direct Institutional $0 $0 $0 $0 $0 $0
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt
Service, Lease and
Rental Fees
7 Guarantees $0 $122,055 $0 $0 $0 $122,055
8 Contributions $900,325 $132,934 $196,076 $784,671 $33,397,325 $35,411,331
9 In-Kind $1,226,881 $361,219 $167,710 $937,464 $522,050 $3,215,324
10 Compensation and $150,000 $300,000 $0 $91,000 $0 $541,000
Benefits provided by a
third party
11 Media Rights $40,326,595 $4,739,066 $37,500 $37,500 $0 $45,140,661
12 NCAA Distributions $0 $69,188 $116,543 $75,171 $4,812,261 $5,073,163
13 Conference $364,709 $400,195 $0 $0 $0 $764,904
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, $1,375,010 $391,637 $153,029 $156,376 $167,628 $2,243,680
Parking and
Concession Sales
15 Royalties, Licensing, $4,061,833 $1,900,655 $145,065 $145,066 $4,402,108 $10,654,727
Advertisement and
Sponsorships

16 Sports Camp Revenues $72,930 $189,935 $93,975 $587,149 $26,567 $970,556
17 Athletics Restricted $625,513 $165,056 $94,622 $392,676 $1,686,162 $2,964,029
Endowment and
Investments Income
18 Other Operating $1,380,372 $113,743 $10,935 $230,149 $6,064,321 $7,799,520
Revenue
19 Bowl Revenues $2,117,167 $0 $0 $0 $0 $2,117,167
Total Operating $81,981,560 $12,463,007 $1,645,981 $4,157,056 $51,728,422 $151,976,026
Revenues
Expenses
20 Athletic Student Aid $3,574,541 $493,639 $578,084 $8,462,189 $573,691 $13,682,144
21 Guarantees $2,394,185 $618,355 $107,840 $75,414 $0 $3,195,794
22 Coaching Salaries, $12,174,653 $3,528,749 $2,199,222 $6,929,258 $0 $24,831,882
Benefits and Bonuses
paid by the University
23 Coaching Salaries, $150,000 $300,000 $0 $91,000 $0 $541,000
paid by a Third Party
24 Support Staff/ $3,482,268 $473,731 $367,933 $510,362 $16,167,232 $21,001,526
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 $0 $0 $0 $0
27 Recruiting $664,244 $465,962 $190,471 $802,869 $0 $2,123,546
28 Team Travel $1,416,458 $1,139,187 $901,390 $4,738,138 $0 $8,195,173
29 Sports Equipment, $858,719 $129,757 $118,000 $1,611,805 $72,000 $2,790,281
Uniforms and Supplies
30 Game Expenses $2,750,229 $625,801 $662,352 $1,218,886 $0 $5,257,268


31 Fund Raising, $442,607 $150,275 $133,234 $225,069 $4,339,424 $5,290,609
Marketing and
Promotion
32 Sports Camp Expenses $46,896 $79,138 $54,181 $197,284 $8,684 $386,183
33 Spirit Groups $0 $0 $0 $0 $455,591 $455,591
34 Athletic Facilities $0 $0 $0 $0 $31,008,015 $31,008,015
Debt Service, Leases
and Rental Fee
35 Direct Overhead and $1,022,662 $0 $0 $1,448,216 $7,835,401 $10,306,279
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
37 Medical Expenses and $218,127 $22,370 $40,236 $650,342 $653,686 $1,584,761
Insurance
38 Memberships and $5,190 $1,180 $1,125 $16,174 $200,062 $223,731
Dues
39 Student-Athlete Meals $3,032,690 $141,003 $84,449 $278,342 $843,117 $4,379,601
(non-travel)
40 Other Operating $2,218,796 $270,530 $199,008 $1,307,628 $3,702,976 $7,698,938
Expenses
41 Bowl Expenses $2,232,944 $0 $0 $0 $0 $2,232,944
41A Bowl Expenses - $1,097,009 $0 $0 $0 $0 $1,097,009
Coaching
Compensation/
Bonuses
Total Operating $37,782,218 $8,439,677 $5,637,525 $28,562,976 $65,859,879 $146,282,275
Expenses
Excess (Deficiencies) $44,199,342 $4,023,330 -$3,991,544 -$24,405,920 -$14,131,457 $5,693,751
of Revenues Over
(Under) Expenses

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Reporting Institution: University of Iowa Reporting Year (FY): 2019

Primary Contact Person: Greg Davies Title: Athletics CFO

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 84

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

NCAA Membership Financial Reporting System Page 2 of 84

• 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 84

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 84

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 84

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 84

ID Item Amount Definition

Total Operating $151,976,026 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 84

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 84

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 84

ID Item Amount Definition

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