May 13, 2015 Will Hobson Staff Writer Washington Post 1150 15 th Street NW Washington, DC 20071 Will.Hobson@washpost.com SENT VIA ELECTRONIC MAIL Dear Mr. Hobson: I write in response to your correspondence dated May 6, 2015 (sent to Martina Ballen and Steve Kirschner). In your correspondence, you wrote: I'd like copies of the line-item budgets and revenue reports for UNC's athletics department for the years 2004 and 2014. (Basically, I'm looking for documents that show every dollar spent and earned by the athletic department in those two years.) The enclosed documents are being provided to you in accordance with the North Carolina Public Records Act. This request has been fully processed and is now closed-out. Please note that public records requests, and responses to those requests, are also public records. The University has dedicated a section of its website to providing information about public records requests as part of its ongoing commitment to transparency and a policy of openness, honesty and cooperation with the public and the news media about public records (see http://publicrecords.unc.edu). Public records requests received by the Public Records Office after July 1, 2014, are listed on the University s website at http://publicrecords.unc.edu/public-records/. The University s Public Records Policy, also linked from that website, is available at http://policies.unc.edu/policies/public-records/. Sincerely, Anne M. Privett, NCCP Public Records Paralegal AMP/dqa Enclosure cc: Regina J. Stabile, Director, Institutional Records and Reporting Compliance
School Info Reporting Institution: University of North Carolina, Chapel Hill Reporting Year (FY): 2014 PLEASE NOTE: Some of the data collected on this page will require input from the Financial Aid Office and/or the University Business Office. We agree to release the institution's data to the conference. Institutional Contacts: Primary Contact Person:* Martina Ballen Title: Senior Associate Athletic Director & CFO Phone: (919)962 2715 Email:* mballen@unc.edu CEO:* Dr. Carol Folt CEO Email:* carol.folt@unc.edu University CFO:* Matt Fajack University CFO Email:* mfajack@unc.edu Auditors: Romeo, Wiggins & Company, LLP AUP Report Date: 01/14/2015 Classification & Conference: NCAA Primary Division: Athletic Conference: I FBS Atlantic Coast Conference Undergraduates by Gender: Use fall semester 2013 enrollment figures for FY 2014. Number Percent Male Undergraduates: 7,696 41.9% FY13: 7,728 Female Undergraduates: 10,674 58.1% FY13: 10,775 Total Undergraduates: 18,370 FY13: 18,503 Miscellaneous Information: Total Operating Expenses of the Entire Institution as Indicated on the Institution's Financial Statement: Institutional Expenses: 2,671,540,716 FY13: $2,552,476,058 Total annual debt service on athletic and university facilities: https://web1.ncaa.org/frs/review/report 1/63
Athletically Related Facilities Annual Debt Service: 4,529,037 FY13: $4,987,274 Institution's Annual Debt Service: 96,348,474 FY13: $130,683,098 Total debt outstanding on athletic and university facilities: Athletically Related Outstanding Debt Balance: 60,045,924 FY13: $60,881,913 Total Oustanding Debt Balance: 1,454,198,140 FY13: $1,479,636,379 Institution's Education and General Expenses: E & G: 1,721,666,597 FY13: $1,697,197,599 Average Cost of Full Grant In Aid: In State: 19,148 FY13: $18,224 Out of State: 40,930 FY13: $38,976 Total Cost of Attendance: In State: 23,416 FY13: $22,340 Out of State: 45,806 FY13: $43,848 Please verify the Men's, Women's and Mixed Teams your institution sponsors and/or mark any teams which you need to report revenues or expenses (e.g. Athletic Student Aid for a team that was dropped): https://web1.ncaa.org/frs/review/report 2/63
Sport Men's Teams Only Women's Teams Only Mixed Teams Baseball Basketball Bowling Cross Country Equestrian Fencing Field Hockey Football Golf Gymnastics Ice Hockey Lacrosse Rifle Rowing Rugby Sand Volleyball Skiing Soccer Softball Swimming and Diving Tennis Track, Indoor Track, Outdoor Triathlon Volleyball Water Polo Wrestling Others Totals 13 15 0 https://web1.ncaa.org/frs/review/report 3/63
Revenue/Expense Summary ID Item Amount Definition Revenues 1 Ticket Sales. 2 Student Fees 3 Guarantees. 4 Contributions. 5 Compensation and Benefits Provided by a Third Party. 6 Direct State or Other Government Support. 7 Direct Institutional Support. 8 Indirect Facilities and Administrative Support. 9 NCAA/Conference Distributions including all tournament revenues. 10 Broadcast, Television, Radio, and Internet Rights. 11 Program Sales, Concessions, $23,012,533 $7,315,622 $525,936 $18,234,593 $0 $0 $0 $1,762,971 $20,628,115 $5,172,150 $2,021,575 Include revenue received for sales of admissions to athletics events. Include ticket sales to the public, faculty and students, and money received for shipping and handling of tickets. Do not include ticket sales for conference and national tournaments that are pass through transactions. Report amounts in excess of a ticket's face value paid by ticket purchasers (for example, to obtain preferential seating) in Category 4 (Contributions). Include student fees assessed and restricted for support of intercollegiate athletics. Include revenue received from participation in away games. Include amounts received directly from individuals, corporations, associations, foundations, clubs or other organizations that are designated, restricted or unrestricted by the donor for the operation of the athletics program. Report amounts paid in excess of a ticket's value. Contributions shall include cash, marketable securities and in kind contributions. In kind contributions may include dealer provided automobiles (market value of the use of a car), apparel and soft drink products for use by staff and teams. Do not report pledges until funds are allocated. Report gifts and merchandise from corporate sponsorship agreements in Category 12 (Royalties, Licensing, Advertisement and Sponsorship). Include all amounts provided by a third party and contractually guaranteed by the institution, but not included on the institution?s W 2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, and shoe and apparel income). This should equal Expense Categories 20 and 22 combined. Include state, municipal, federal and other government appropriations made in support of the operations of intercollegiate athletics. This amount includes funding specifically earmarked to the athletics department by government agencies for which the institution has no discretion to reallocate. 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 (item 7). Include value of institutional resources for the current operations of intercollegiate athletics, as well as all unrestricted funds allocated to the athletics department by the university (e.g., state funds, tuition, tuition waivers and transfers). Also include Federal Work Study support for student workers employed by athletics. Report actual amounts and do not net with Transfers to Institution (category 37). Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If counted here, include offsetting expenditure equal in value in Expense Category 32 (Indirect Facilities and Administrative Support). Include revenue received from participation in bowl games, tournaments and all NCAA distributions. This category includes amounts received for direct participation or through a sharing arrangement with an athletics conference, including shares of conference television agreements. If known by sport, report as such. Include any payments received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). Include institutional revenue received directly for radio and television broadcasts, Internet and e commerce rights received through institution negotiated contracts. Include revenue of game programs, novelties, food or other concessions, and parking revenues. Revenue from sales of game program advertising is to be included in Revenue Category 12 (Royalties, https://web1.ncaa.org/frs/review/report 4/63
Novelty Sales, and Parking. 12 Royalties, Licensing, Advertisements and Sponsorships. 13 Sports Camp Revenues. 14 Endowment and Investment Income. 15 Other Operating Revenue. 16 Total Operating Revenue. Expenses 17 Athletic Student Aid. 18 Guarantees. 19 Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. 20 Coaching Other Compensation and Benefits Paid by a Third Party. 21 Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. 22 Support Staff/Administrative Other Compensation and $2,733,096 $0 $18,196 $2,347,126 $83,771,913 $12,392,051 $2,380,979 $13,642,676 $0 $16,221,542 $0 Licensing, Advertisements and Sponsorships). Include all revenue from corporate sponsorships, licensing, sales of advertisements, trademarks and royalties. An allocation will be necessary to distinguish revenues generated by athletics versus the university if payments are combined. Include the value of in kind products and services provided as part of the sponsorship (e.g., equipment, apparel, soft drinks, water and isotonic products). Include amounts received by the athletics department for sports camps and clinics. Include endowment spending policy distribution and other investment income in support of the athletics department. These categories include only restricted investment and endowment income for the operations of intercollegiate athletics; institutional allocations of income from unrestricted endowments qualify as?direct Institutional Support.? Less than 5% of total revenues may appear on this line. If the number is greater than 5%, please reclassify adequate revenue to the appropriate category(ies) above to bring the category to less than 5% of the total operating revenue. Add Categories 1 15. Include the total amount of athletically related student aid awarded, including summer school and tuition discounts and waivers (including aid given to student athletes who have exhausted their eligibility or who are inactive due to medical reasons). 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. Include amounts paid to visiting participating institutions. Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W 2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits). Place any payment made to previous coaches to satisfy a contractual agreement for coaching in Category 23 (Severance Payments). Include all compensation paid to the coaching staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W 2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party). Include gross salaries, bonuses and benefits paid to administrative staff (i.e., football secretary, sportspecific trainer) that would be reportable on university and related entities (e.g., foundations, booster clubs) W 2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits). 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. Include all compensation paid to the support staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W 2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 https://web1.ncaa.org/frs/review/report 5/63
Benefits Paid by a Third Party. 23 Severance Payments. 24 Recruiting. 25 Team Travel 26 Equipment, Uniforms and Supplies. 27 Game Expenses. 28 Fund Raising, Marketing and Promotion. 29 Sports Camp Expenses. 30 Direct Facilities, Maintenance, and Rental. 31 Spirit Groups 32 Indirect Facilities and Administrative Support. 33 Medical Expenses and Medical Insurance 34 Memberships and Dues. 35 Other Operating Expenses. 36 Total Operating Expenses. 37 Transfers to Institution $609,319 $1,319,115 $4,899,910 $3,049,107 $4,332,381 $568,956 $0 $12,252,083 $398,221 $1,762,971 $2,217,675 $1,484,636 $5,931,599 $83,463,221 $0 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party). Include severance payments and applicable benefits recognized for past coaching and administrative personnel. Include 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. Include air and ground travel, lodging, meals and incidentals for competition related to preseason, regular season and postseason. Amounts incurred for food and lodging for housing the team before a home game also should be included. Include value of use of the institution?s own vehicles or airplanes as well as in kind value of donor provided transportation. Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds. Include game day expenses other than travel that are necessary for intercollegiate athletics competition, including officials, security, event staff, ambulance and such. Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Include 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 19, 20, 21 or 22. Include direct facilities costs charged to intercollegiate athletics, including building and grounds maintenance, utilities, rental fees, operating leases, equipment repair and maintenance, and debt service. Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If counted here, include offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support). Include medical expenses and medical insurance premiums for student athletes. Include memberships, conference and association dues. Other operating expenses include printing and duplicating, subscriptions, business insurance, telephone, postage, operating and equipment leases, non team travel and any other operating expense not reported elsewhere. Do not include indirect administration overhead provided by the university (use Category 32) or salaries and benefits (use Categories 19 or 21). Attempt to allocate all expenses to Categories 17 through 34 before using this category. As a guide, please limit this category to 10% of total operating expenses. If the number is greater than 10%, please provide the top three categories and amounts in the comments section below. Add Categories 17 35. Include, if applicable, the amount of athletic generated revenues or athletic reserves that are contributed back to your institution for other institutional initiatives outside of athletics. Amount reported should not be deducted from Direct Institutional Support (category 7) allocated to athletics by your institution. https://web1.ncaa.org/frs/review/report 6/63
38 Total Expenses $83,463,221 Add Categories 36 37. https://web1.ncaa.org/frs/review/report 7/63
Revenues/Expenses Details 1 Ticket Sales. $23,012,533 Include revenue received for sales of admissions to athletics events. Include ticket sales to the public, faculty and students, and money received for shipping and handling of tickets. Do not include ticket sales for conference and national tournaments that are pass through transactions. Report amounts in excess of a ticket's face value paid by ticket purchasers (for example, to obtain preferential seating) in Category 4 (Contributions). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Ticket Sales. Ticket Sales. Ticket Sales. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 248,043 11,404,331 181,515 0 0 0 10,379,939 0 0 0 23,956 0 0 15,021 19,521 0 0 0 0 0 0 0 0 0 Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 22,071,290 201,036 0 0 0 740,207 22,071,290 201,036 740,207 https://web1.ncaa.org/frs/review/report 8/63
2 Student Fees $7,315,622 Include student fees assessed and restricted for support of intercollegiate athletics. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Student Fees Student Fees Student Fees Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 0 0 0 3,657,811 3,657,811 3,657,811 3,657,811 0 https://web1.ncaa.org/frs/review/report 9/63
3 Guarantees. $525,936 Include revenue received from participation in away games. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Guarantees. Guarantees. Guarantees. Baseball Basketball 216,436 Fencing Field Hockey Football 300,000 Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving 250 250 Tennis Track and Field, X Country 4,500 4,500 Volleyball Wrestling Others Subtotal All Teams 521,186 4,750 0 Revenue Not Related to Specific Teams Total Revenue 521,186 4,750 0 https://web1.ncaa.org/frs/review/report 10/63
4 Contributions. $18,234,593 Include amounts received directly from individuals, corporations, associations, foundations, clubs or other organizations that are designated, restricted or unrestricted by the donor for the operation of the athletics program. Report amounts paid in excess of a ticket's value. Contributions shall include cash, marketable securities and in kind contributions. In kind contributions may include dealer provided automobiles (market value of the use of a car), apparel and soft drink products for use by staff and teams. Do not report pledges until funds are allocated. Report gifts and merchandise from corporate sponsorship agreements in Category 12 (Royalties, Licensing, Advertisement and Sponsorship). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Contributions. Contributions. Contributions. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 717,837 1,335,455 705,679 6,838 6,838 593,707 4,441,737 238,739 281,602 452,505 653,940 571,168 159,954 404,578 639,362 494,322 436,514 704,606 258,930 507,924 481,356 621,577 502,722 410,822 Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 9,386,746 6,241,966 0 2,605,881 9,386,746 6,241,966 2,605,881 https://web1.ncaa.org/frs/review/report 11/63
5 Compensation and Benefits Provided by a Third Party. $0 Include all amounts provided by a third party and contractually guaranteed by the institution, but not included on the institution?s W 2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, and shoe and apparel income). This should equal Expense Categories 20 and 22 combined. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Compensation and Benefits Provided by a Third Party. Compensation and Benefits Provided by a Third Party. Compensation and Benefits Provided by a Third Party. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse 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 https://web1.ncaa.org/frs/review/report 12/63
6 Direct State or Other Government Support. $0 Include state, municipal, federal and other government appropriations made in support of the operations of intercollegiate athletics. This amount includes funding specifically earmarked to the athletics department by government agencies for which the institution has no discretion to reallocate. 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 (item 7). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Direct State or Other Government Support. Direct State or Other Government Support. Direct State or Other Government Support. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse 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 https://web1.ncaa.org/frs/review/report 13/63
7 Direct Institutional Support. $0 Include value of institutional resources for the current operations of intercollegiate athletics, as well as all unrestricted funds allocated to the athletics department by the university (e.g., state funds, tuition, tuition waivers and transfers). Also include Federal Work Study support for student workers employed by athletics. Report actual amounts and do not net with Transfers to Institution (category 37). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Direct Institutional Support. Direct Institutional Support. Direct Institutional Support. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse 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 https://web1.ncaa.org/frs/review/report 14/63
8 Indirect Facilities and Administrative Support. $1,762,971 Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If counted here, include offsetting expenditure equal in value in Expense Category 32 (Indirect Facilities and Administrative Support). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Indirect Facilities and Administrative Support. Indirect Facilities and Administrative Support. Indirect Facilities and Administrative Support. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 0 0 0 1,762,971 0 0 1,762,971 https://web1.ncaa.org/frs/review/report 15/63
9 NCAA/Conference Distributions including all tournament revenues. $20,628,115 Include revenue received from participation in bowl games, tournaments and all NCAA distributions. This category includes amounts received for direct participation or through a sharing arrangement with an athletics conference, including shares of conference television agreements. If known by sport, report as such. Include any payments received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source NCAA/Conference Distributions including all tournament revenues. NCAA/Conference Distributions including all tournament revenues. NCAA/Conference Distributions including all tournament revenues. Baseball 32,439 Basketball 5,347,291 25,000 Fencing Field Hockey 9,122 Football Golf 14,843,320 5,200 8,800 Gymnastics Lacrosse 3,919 Rowing Soccer 3,883 24,753 Softball Swimming and Diving Tennis Track and Field, X Country 920 920 638 10,888 20,275 20,275 Volleyball Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 20,253,966 103,677 0 270,472 20,253,966 103,677 270,472 https://web1.ncaa.org/frs/review/report 16/63
10 Broadcast, Television, Radio, and Internet Rights. $5,172,150 Include institutional revenue received directly for radio and television broadcasts, Internet and e commerce rights received through institution negotiated contracts. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Broadcast, Television, Radio, and Internet Rights. Broadcast, Television, Radio, and Internet Rights. Broadcast, Television, Radio, and Internet Rights. Baseball Basketball 2,527,751 Fencing Field Hockey Football 2,539,399 Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 5,067,150 0 0 105,000 5,067,150 0 105,000 https://web1.ncaa.org/frs/review/report 17/63
11 Program Sales, Concessions, Novelty Sales, and Parking. $2,021,575 Include revenue of game programs, novelties, food or other concessions, and parking revenues. Revenue from sales of game program advertising is to be included in Revenue Category 12 (Royalties, Licensing, Advertisements and Sponsorships). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Program Sales, Concessions, Novelty Sales, and Parking. Program Sales, Concessions, Novelty Sales, and Parking. Program Sales, Concessions, Novelty Sales, and Parking. Baseball 107,072 Basketball 760,313 37,333 Fencing Field Hockey 2,265 Football 799,150 Golf Gymnastics Lacrosse 2,931 11,801 6,531 Rowing Soccer Softball 9,194 20,343 9,538 Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 720 720 809 8,038 Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 1,689,059 87,699 0 244,817 1,689,059 87,699 244,817 https://web1.ncaa.org/frs/review/report 18/63
12 Royalties, Licensing, Advertisements and Sponsorships. $2,733,096 Include all revenue from corporate sponsorships, licensing, sales of advertisements, trademarks and royalties. An allocation will be necessary to distinguish revenues generated by athletics versus the university if payments are combined. Include the value of in kind products and services provided as part of the sponsorship (e.g., equipment, apparel, soft drinks, water and isotonic products). Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Royalties, Licensing, Advertisements and Sponsorships. Royalties, Licensing, Advertisements and Sponsorships. Royalties, Licensing, Advertisements and Sponsorships. Baseball 17,866 Basketball Fencing Field Hockey Football Golf 5,000 5,000 Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball 10,000 10,000 5,000 2,500 2,500 5,000 2,500 2,500 5,000 Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 37,866 35,000 0 750,000 750,000 1,160,230 787,866 785,000 1,160,230 https://web1.ncaa.org/frs/review/report 19/63
13 Sports Camp Revenues. $0 Include amounts received by the athletics department for sports camps and clinics. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Sports Camp Revenues. Sports Camp Revenues. Sports Camp Revenues. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse 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 https://web1.ncaa.org/frs/review/report 20/63
14 Endowment and Investment Income. $18,196 Include endowment spending policy distribution and other investment income in support of the athletics department. These categories include only restricted investment and endowment income for the operations of intercollegiate athletics; institutional allocations of income from unrestricted endowments qualify as?direct Institutional Support.? Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Endowment and Investment Income. Endowment and Investment Income. Endowment and Investment Income. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 0 0 0 18,196 0 0 18,196 https://web1.ncaa.org/frs/review/report 21/63
15 Other Operating Revenue. $2,347,126 Less than 5% of total revenues may appear on this line. If the number is greater than 5%, please reclassify adequate revenue to the appropriate category(ies) above to bring the category to less than 5% of the total operating revenue. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Other Operating Revenue. Other Operating Revenue. Other Operating Revenue. Baseball Basketball 4,737 3,449 1,256 Fencing Field Hockey 2,160 Football Golf Gymnastics Lacrosse 17,424 4,930 4,365 8,190 7,530 3,289 Rowing Soccer Softball 3,050 9,703 759 Swimming and Diving Tennis 1,828 Track and Field, X Country Volleyball 821 Wrestling Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 42,948 30,543 0 2,273,635 42,948 30,543 2,273,635 https://web1.ncaa.org/frs/review/report 22/63
16 Total Operating Revenue. $83,771,913 Add Categories 1 15. Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Total Operating Revenue. Total Operating Revenue. Total Operating Revenue. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 1,127,994 21,595,026 950,783 6,838 6,838 607,254 33,320,969 253,869 299,767 463,626 697,227 584,907 159,954 445,726 723,682 509,619 440,184 708,276 261,396 523,812 509,351 649,572 516,581 411,631 Others Subtotal All Teams Revenue Not Related to Specific Teams Total Revenue 59,070,211 6,704,671 0 4,407,811 4,407,811 9,181,409 63,478,022 11,112,482 9,181,409 https://web1.ncaa.org/frs/review/report 23/63
17 Athletic Student Aid. Total Dollar Amount Total Equivalencies Awarded Total Students Receiving Aid $12,392,051 328.9 484 Include the total amount of athletically related student aid awarded, including summer school and tuition discounts and waivers (including aid given to student athletes who have exhausted their eligibility or who are inactive due to medical reasons). Athletics aid awarded to non athletes (studentmanagers, 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. Male Athlete Scholarships Sport Countable Equivalency of Athletic Aid (A) Exhausted Eligibility or Medical Equivalency (B) Equivalencies Awarded in 2013 2014 (A+B) Number of Students Receiving Athletic Aid Total Dollar Amount Baseball Basketball Fencing Football Golf Lacrosse Soccer Swimming and Diving Tennis Track and Field, X Country Wrestling 11.7 1.5 13.2 22 531,751 13 2 15 15 426,289 0 88 7 95 95 2,536,263 4.5 0.37 4.87 12 140,212 11.99 0.44 12.43 37 474,785 9.88 9.88 19 371,400 9.91 0.36 10.27 24 337,663 4.5 0.25 4.75 11 181,800 12.57 12.57 22 445,095 9.9 1 10.9 17 401,522 Expenses Not Related to Specific Teams Totals 175.95 12.92 188.87 274 5,846,780 Female Athlete Scholarships Sport Countable Equivalency of Athletic Aid (C) Exhausted Eligibility or Medical Equivalency (D) Equivalencies Awarded in 2013 2014 (C+D) Number of Students Receiving Athletic Aid Total Dollar Amount Basketball 13 2 15 15 631,144 Fencing Field Hockey 12 1.07 13.07 18 508,683 https://web1.ncaa.org/frs/review/report 24/63
Field Hockey Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball 12 1.07 13.07 18 508,683 6 6 6 211,955 11 1 12 12 435,050 11.99 11.99 31 484,892 3.14 3.14 17 117,395 13.99 1.15 15.14 25 617,146 11.94 11.94 16 450,622 13.82 1.75 15.57 27 605,755 8 8 8 347,129 14.68 1 15.68 22 585,316 12 0.5 12.5 13 446,422 Expenses Not Related to Specific Teams Totals 131.56 8.47 140.03 210 5,441,509 Not Allocated by Gender Scholarships Sport Countable Equivalency of Athletic Aid (E) Exhausted Eligibility or Medical Equivalency (F) Equivalencies Awarded in 2013 2014 (E+F) Number of Students Receiving Athletic Aid Total Dollar Amount Expenses Not Related to Specific Teams 1,103,762 Totals 0 0 0 0 1,103,762 https://web1.ncaa.org/frs/review/report 25/63
18 Guarantees. $2,380,979 Include amounts paid to visiting participating institutions. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Guarantees. Guarantees. Guarantees. Baseball Basketball 13,580 630,000 148,135 Fencing Field Hockey 1,093 Football 1,550,000 Golf Gymnastics Lacrosse 4,000 3,000 Rowing Soccer 11,000 13,472 Softball Swimming and Diving Tennis Track and Field, X Country Volleyball 6,699 Wrestling Others Subtotal All Teams 2,208,580 172,399 0 Expenses Not Related to Specific Teams Total Expenses 2,208,580 172,399 0 https://web1.ncaa.org/frs/review/report 26/63
19 Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. 20 Coaching Other Compensation and Benefits Paid by a Third Party. $13,642,676 $0 Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W 2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits). Place any payment made to previous coaches to satisfy a contractual agreement for coaching in Category 23 (Severance Payments). Include all compensation paid to the coaching staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W 2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party). Men's Teams Coaching Expenses Men's Teams Head Coaches Men's Teams Assistant Coaches Sport Number of Positions FTE Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. Coaching Other Compensation and Benefits Paid by a Third Party. Number of Positions FTE Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. Coaching Other Compensation and Benefits Paid by a Third Party. Baseball Basketball Fencing Football Golf Lacrosse Soccer Swimming and Diving Tennis Track and Field, X Country Wrestling Subtotal All Teams 1 1 344,064 2 2 478,389 1 1 1,977,084 3 3 992,600 1 0.5 50,667 2 0.88 39,937 1 1 1,849,123 9 9 2,740,228 1 1 128,317 1 1 47,310 1 1 159,842 2 2 112,823 1 1 121,342 2 2 89,158 1 0.5 59,454 4 2 115,685 1 1 123,318 1 1 49,771 1 0.5 71,504 5 2.5 174,974 1 1 97,933 2 2 90,090 11 9.5 4,982,648 0 33 27.3 4,930,965 0 Expenses Not Related to Specific Teams https://web1.ncaa.org/frs/review/report 27/63
Teams Total Expenses 4982648 0 4930965 0 Women's Teams Coaching Expenses Women's Teams Head Coaches Women's Teams Assistant Coaches Sport Number of Positions FTE Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. Coaching Other Compensation and Benefits Paid by a Third Party. Number of Positions FTE Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. Coaching Other Compensation and Benefits Paid by a Third Party. Basketball Fencing Field Hockey Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Subtotal All Teams 1 1 665,888 3 3 586,472 1 0.5 50,667 2 0.88 39,937 1 1 137,312 2 2 90,451 1 1 118,446 1 1 46,219 1 1 112,434 1 1 61,189 1 1 128,854 2 2 130,453 1 1 95,019 2 2 98,061 1 1 180,038 2 2 127,463 1 1 112,210 2 2 109,153 1 0.5 59,454 4 2 115,685 1 1 120,444 1 1 51,988 1 0.5 71,504 5 2.5 174,974 1 1 125,500 2 2 119,248 13 11.5 1,977,770 0 29 23.3 1,751,293 0 Expenses Not Related to Specific Teams Total Expenses 1977770 0 1751293 0 https://web1.ncaa.org/frs/review/report 28/63
21 Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. 22 Support Staff/Administrative Other Compensation and Benefits Paid by a Third Party. $16,221,542 $0 Include gross salaries, bonuses and benefits paid to administrative staff (i.e., football secretary, sportspecific trainer) that would be reportable on university and related entities (e.g., foundations, booster clubs) W 2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits). 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. Include all compensation paid to the support staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W 2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party). Expenses by Object of Expenditure Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. Men's Teams Only Women's Teams Only Not Allocated by Gender Support Staff/Administrative Other Compensation and Benefits Paid by a Third Party. Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. Support Staff/Administrative Other Compensation and Benefits Paid by a Third Party. Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. Support Staff/Administrative Other Compensation and Benefits Paid by a Third Party. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country 114,140 870,881 335,373 394 394 9,218 2,011,790 4,261 4,995 5,303 20,379 18,179 3,461 2,673 46,289 1,045 9,229 9,229 1,107 590 26,286 26,286 https://web1.ncaa.org/frs/review/report 29/63
Volleyball 10,811 Wrestling 2,989 Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 3,064,129 0 471,173 0 0 0 12,686,240 3,064,129 0 471,173 0 12,686,240 0 https://web1.ncaa.org/frs/review/report 30/63
23 Severance Payments. $609,319 Include severance payments and applicable benefits recognized for past coaching and administrative personnel. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Severance Payments. Severance Payments. Severance Payments. Baseball Basketball Fencing Field Hockey Football 609,319 Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams 609,319 0 0 Expenses Not Related to Specific Teams Total Expenses 609,319 0 0 https://web1.ncaa.org/frs/review/report 31/63
24 Recruiting. $1,319,115 Include 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. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Recruiting. Recruiting. Recruiting. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 48,736 127,345 143,776 406 406 32,959 525,674 19,949 14,472 11,689 41,314 24,521 3,284 37,929 34,577 29,246 25,881 25,881 22,384 13,567 37,900 37,900 35,769 23,550 Others Subtotal All Teams 911,068 408,047 0 Expenses Not Related to Specific Teams Total Expenses 911,068 408,047 0 https://web1.ncaa.org/frs/review/report 32/63
25 Team Travel $4,899,910 Include air and ground travel, lodging, meals and incidentals for competition related to preseason, regular season and postseason. Amounts incurred for food and lodging for housing the team before a home game also should be included. Include value of use of the institution?s own vehicles or airplanes as well as in kind value of donor provided transportation. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Team Travel Team Travel Team Travel Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 172,859 879,105 420,596 51,224 51,224 203,536 1,298,498 45,062 48,921 36,857 153,311 155,984 86,123 103,662 84,830 177,703 75,484 75,484 86,920 73,649 116,981 116,981 163,732 51,269 Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 3,034,375 1,695,620 0 169,915 3,034,375 1,695,620 169,915 https://web1.ncaa.org/frs/review/report 33/63
26 Equipment, Uniforms and Supplies. $3,049,107 Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Equipment, Uniforms and Supplies. Equipment, Uniforms and Supplies. Equipment, Uniforms and Supplies. Baseball 84,945 Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 122,079 85,961 3,417 3,417 21,793 809,402 8,457 16,002 11,158 40,478 28,562 21,875 10,914 16,239 13,433 39,205 39,205 53,260 21,749 36,377 36,377 13,045 11,757 Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 1,220,291 328,816 0 750,000 750,000 1,970,291 1,078,816 0 https://web1.ncaa.org/frs/review/report 34/63
27 Game Expenses. $4,332,381 Include game day expenses other than travel that are necessary for intercollegiate athletics competition, including officials, security, event staff, ambulance and such. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Game Expenses. Game Expenses. Game Expenses. Baseball Basketball 61,148 1,055,602 229,520 Fencing Field Hockey 17,067 Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling 1,935,117 13,264 12,224 13,501 19,584 19,727 150 26,905 35,812 27,777 5,155 5,155 27,092 45,059 11,198 11,198 27,203 4,590 Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 3,159,655 444,393 0 728,333 3,159,655 444,393 728,333 https://web1.ncaa.org/frs/review/report 35/63
28 Fund Raising, Marketing and Promotion. $568,956 Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Fund Raising, Marketing and Promotion. Fund Raising, Marketing and Promotion. Fund Raising, Marketing and Promotion. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 0 0 0 568,956 0 0 568,956 https://web1.ncaa.org/frs/review/report 36/63
29 Sports Camp Expenses. $0 Include 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 19, 20, 21 or 22. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Sports Camp Expenses. Sports Camp Expenses. Sports Camp Expenses. Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams 0 0 0 Expenses Not Related to Specific Teams Total Expenses 0 0 0 https://web1.ncaa.org/frs/review/report 37/63
30 Direct Facilities, Maintenance, and Rental. $12,252,083 Include direct facilities costs charged to intercollegiate athletics, including building and grounds maintenance, utilities, rental fees, operating leases, equipment repair and maintenance, and debt service. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Direct Facilities, Maintenance, and Rental. Direct Facilities, Maintenance, and Rental. Direct Facilities, Maintenance, and Rental. Baseball 605,046 Basketball 108 66,570 Fencing Field Hockey 2,792 Football Golf 3,956,055 14,162 14,838 Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country 867 579 379 272 8,672 43,744 57,001 57,001 82,289 168,283 1,345 1,345 Volleyball Wrestling Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 4,717,145 364,203 0 7,170,735 4,717,145 364,203 7,170,735 https://web1.ncaa.org/frs/review/report 38/63
31 Spirit Groups $398,221 Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Men's Teams Only Women's Teams Only Not Allocated by Gender Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups Baseball Basketball Fencing Field Hockey Football Golf Gymnastics Lacrosse Rowing Soccer Softball Swimming and Diving Tennis Track and Field, X Country Volleyball Wrestling Others Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 0 0 0 398,221 0 0 398,221 https://web1.ncaa.org/frs/review/report 39/63