School Info Reporting Institution: Eastern Michigan University Reporting Year (FY): 2015 Institutional Contacts: 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. Primary Contact Person:* Mike Malach Title: Associate Athletic Director Phone: (734)487-1050 Email:* mmalach@emich.edu CEO:* Dr. Donald Loppnow CEO Email:* dloppnow@emich.edu University CFO:* Mike Valdes University CFO Email:* Dcelian@emich.edu Auditors: Plante Moran AUP Report Date: 01/15/2016 Classification & Conference: NCAA Primary Division: Athletic Conference: I-FBS Mid-American Conference Undergraduates by Gender: Use fall semester 2014 enrollment figures for FY 2015. Number Percent Male Undergraduates: 7,513 41.3% FY14: 9,567 Female Undergraduates: 10,695 58.7% FY14: 13,904 Total Undergraduates: 18,208 FY14: 23,471 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): Page 1 of 61
Sport Men's Teams Only Women's Teams Only Mixed Teams Beach Bowling Cross Country Equestrian Fencing Field Hockey Ice Hockey Lacrosse Rifle Rugby Skiing Track, Indoor Track, Outdoor Triathlon Water Polo Totals 9 12 0 Page 2 of 61
Revenue/Expense Summary ID Item Amount Definition Revenues 1 Ticket Sales 2 Direct State or Other Government Support $488,707 $0 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). Input state, municipal, federal and other appropriations made in support of athletics. This amount includes funding specifically earmarked for the athletics department by government agencies for which the institution cannot 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 (Category 4). 3 Student Fees 4 Direct Institutional Support $0 $18,110,906 Input student fees assessed and restricted for support of intercollegiate athletics. Input direct funds provided by the institution to athletics for the operations of intercollegiate athletics including: Unrestricted funds allocated to the athletics department by the university (e.g. state funds, tuition, tuition 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 Institution 6 Indirect Institutional Support $0 $9,199,082 If the institution allocated funds to athletics as represented in 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 41 - excess transfers to institution. Input value of costs covered and services provided by the institution to athletics but not charged to athletics including: Facility debt service, rental fees or lease payments for the reporting year. 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: If the institution is paying for debt service, leases, or rental fees for athletic facilities but not charging to athletics, this category should equal Categories 34 and 36. If the institution is not paying for debt service, leases, or rental fees or charging directly to athletics, this category should equal only Category 36. 7 Guarantees 8 Contributions $2,070,170 $431,502 Input revenue received from participation in away games. 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 $0 Input market value of in-kind contributions in the reporting year including: Dealer provided automobiles. Equipment. Services. Nutritional product. Page 3 of 61
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 Benefits provided by a third party 11 Media Rights $0 $142,500 Input all benefits provided by a third party and contractually guaranteed by the institution, but not included on the institution's W-2. These may include: 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. Input all revenue received for radio, television, internet, digital and e-commerce rights, including the portion of conference distributions related to media rights - if applicable. Consult with your conference offices if you do not have the media rights distribution amount available. 12 NCAA Distributions $1,959,077 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 Distributions (Non Media or Bowl) $807,500 Input all revenues received by conference distribution, excluding portions of distribution relating to media rights (reported in Category 11) or NCAA distributions (reported in Category 12). Note: Revenue related to post-season bowls should be excluded from all reporting categories. 14 Program, Novelty, Parking and Concession Sales 15 Royalties, Licensing, Advertisement and Sponsorships 16 Sports Camp Revenues 17 Athletics Restricted Endowment and Investments Income $1,585 $3,928 $193,981 $19,109 Input revenues from: Game Programs. Novelties. Food and Concessions. Parking. Do not include advertising in programs (Category 15). Input revenues from: 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. Input amounts received by the athletics department for sports camps and clinics. Please report spending policy distributions from athletics restricted endowments and investment income used for athletics operations in the reporting year. This category includes only restricted investment and endowment income 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. Please make sure amounts reported are only up to the amount of expenses covered by the endowment for the reporting year. 18 Other Operating Revenue $528,186 Input any operating revenues received by athletics in the report 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 Total Operating Revenues $33,956,233 Total of Categories 1-18. Expenses 20 Athletic Student Aid $7,691,101 Input the total amount of athletic student-aid for the reporting year including: Summer school. Page 4 of 61
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 or no longer eligible. 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). 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 22 Coaching Salaries, Benefits and Bonuses paid by the University and Related Entities 23 Coaching Salaries, Benefits and Bonuses paid by a Third Party 24 Support Staff/Administrative Compensation, Benefits and Bonuses paid by the University and Related Entities 25 Support Staff/Administrative Compensation, Benefits and Bonuses paid by Third Party 26 Severance Payments 27 Recruiting 28 Team Travel $397,000 $5,630,342 $0 $3,218,159 $0 $0 $565,997 $2,073,095 Input amounts paid to visiting participating institutions, including per diems and/or travel and meal expenses. Input compensation, bonus and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of: Gross wages and bonuses. Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. Place any severance payments in Category 26. Input compensation, bonus and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: Car stipend. Country club membership. Allowances for clothing, housing, entertainment. Speaking fees. Camps compensation. Media income. Shoe and apparel income. Expense Category 23 and 25 should equal Category 10. Input compensation, bonus and benefits paid to all administrative and support staff reportable on the university or related entities (e.g. foundations or booster clubs) W-2 and 1099 forms inclusive of: Gross wages and bonuses. Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. Staff members responsible for the genderspecific 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. Input compensation, bonus and benefits paid to administrative and support staff by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: Car stipend. Country club membership. Allowances for clothing, housing, entertainment. Speaking fees. Camps compensation. Media income. Shoe and apparel income. Expense Category 23 and 25 should equal Category 10. Input severance payments and applicable benefits recognized for past coaching and administrative personnel. 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. 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 nonbowl 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 excluded from all reporting categories. 29 Sports Equipment, Uniforms and Supplies 30 Game Expenses $1,255,874 Input items that are provided to the teams only. Equipment amounts are those expended from current or operating funds. Include value of inkind equipment provided. Page 5 of 61
$641,883 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 championship. Note: Expenses related to post-season bowls should be excluded from all reporting categories. 31 Fund Raising, Marketing and Promotion 32 Sports Camp Expenses 33 Spirit Groups 34 Athletic Facilities Debt Service, Leases and Rental Fee $867,647 $215,939 $49,150 $1,300,997 Input costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. 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. Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Input debt service payments (principal and interest, including internal loan programs), leases and rental fees for athletics facilities for the reporting year regardless of entity paying (athletics, institution or other). Do not report depreciation. See note in Category 36 for guidance on the inputs for this category, if the institution is paying for debt service, leases, or rental fees for athletic facilities but not charging to athletics. 35 Direct Overhead and Administrative Expenses $684,460 Input overhead and administrative expenses paid by or charged directly to athletics including: Administrative/Overhead fees charged by the institution to athletics. Facilities maintenance. Security. Risk Management. Utilities. Equipment Repair. Telephone. Other Administrative Expenses. 36 Indirect Institutional Support $7,898,085 Input overhead and administrative expenses NOT paid by or charged directly to athletics including: Administrative/Overhead fees not charged by the institution to athletics. Facilities maintenance. Security. Risk Management. Utilities. Equipment Repair. Telephone. Other Administrative Expenses. Do not report depreciation. Note: If the institution is paying for debt service, leases, or rental fees for athletic facilities but not charging to athletics, this category plus Category 34 should equal Category 6. If the institution is not paying for debt service, leases, or rental fees or charging directly to athletics, this category alone should equal Category 6. 37 Medical Expenses and Insurance 38 Memberships and Dues 39 Other Operating Expenses $589,407 $281,464 $595,634 Input medical expenses and medical insurance premiums for student-athletes. Input memberships, conference and association dues. Input any operating expenses paid by athletics in the report year which cannot be classified into one of the stated categories. If the figure is greater than 10% of total expenses, please report the top three activities included in this category in the comments section. 40 Total Operating Expenses $33,956,234 Total of Categories 20-39. Page 6 of 61
Revenues/Expenses Details 1 Ticket Sales $488,707 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). Revenues by Source Ticket Sales Ticket Sales Ticket Sales 53,197 6,981 414,544 Revenue Not Related to Specific Teams Total Revenue 467,741 6,981 0 13,985 467,741 6,981 13,985 Page 7 of 61
2 Direct State or Other Government Support $0 Input state, municipal, federal and other appropriations made in support of athletics. This amount includes funding specifically earmarked for the athletics department by government agencies for which the institution cannot 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 (Category 4). Revenues by Source Direct State or Other Government Support Direct State or Other Government Support Direct State or Other Government Support 0 0 0 Revenue Not Related to Specific Teams Total Revenue 0 0 0 Page 8 of 61
3 Student Fees $0 Input student fees assessed and restricted for support of intercollegiate athletics. Revenues by Source Student Fees Student Fees Student Fees 0 0 0 0 Revenue Not Related to Specific Teams Total Revenue 0 0 0 Page 9 of 61
4 Direct Institutional Support $18,110,906 Input direct funds provided by the institution to athletics for the operations of intercollegiate athletics including: Unrestricted funds allocated to the athletics department by the university (e.g. state funds, tuition, tuition 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. Revenues by Source Direct Institutional Support Direct Institutional Support Direct Institutional Support 786,549 1,513,010 1,411,106 3,873,849 273,189 292,989 646,093 651,228 616,586 614,755 739,473 553,037 448,085 700,025 863,903 672,342 487,489 Revenue Not Related to Specific Teams Total Revenue 8,373,584 6,770,124 0 2,967,198 8,373,584 6,770,124 2,967,198 Page 10 of 61
5 Less - Transfers to Institution $0 If the institution allocated funds to athletics as represented in 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 41 - excess transfers to institution. Revenues by Source Less - Transfers to Institution Less - Transfers to Institution Less - Transfers to Institution 0 0 0 Revenue Not Related to Specific Teams Total Revenue 0 0 0 Page 11 of 61
6 Indirect Institutional Support $9,199,082 Input value of costs covered and services provided by the institution to athletics but not charged to athletics including: Facility debt service, rental fees or lease payments for the reporting year. 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: If the institution is paying for debt service, leases, or rental fees for athletic facilities but not charging to athletics, this category should equal Categories 34 and 36. If the institution is not paying for debt service, leases, or rental fees or charging directly to athletics, this category should equal only Category 36. Revenues by Source Indirect Institutional Support Indirect Institutional Support Indirect Institutional Support 247,050 603,053 467,464 1,815,399 77,266 86,841 115,303 134,413 175,540 202,466 206,560 75,807 96,211 169,723 158,854 168,570 146,089 Revenue Not Related to Specific Teams Total Revenue 3,265,140 1,681,469 0 4,252,473 3,265,140 1,681,469 4,252,473 Page 12 of 61
7 Guarantees $2,070,170 Input revenue received from participation in away games. Revenues by Source Guarantees Guarantees Guarantees 39,500 250,000 8,500 1,744,900 25,770 1,500 2,034,400 35,770 0 Revenue Not Related to Specific Teams Total Revenue 2,034,400 35,770 0 Page 13 of 61
8 Contributions $431,502 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 25,303 4,634 721 71,349 11,640 54,245 4,324 9,901 7,062 5,489 9,823 9,231 1,598 36,249 13,297 2,058 34,939 Revenue Not Related to Specific Teams Total Revenue 193,937 107,926 0 129,639 193,937 107,926 129,639 Page 14 of 61
9 In-Kind $0 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 Revenue Not Related to Specific Teams Total Revenue 0 0 0 0 0 0 0 Page 15 of 61
10 Compensation and Benefits provided by a third party $0 Input all benefits provided by a third party and contractually guaranteed by the institution, but not included on the institution's W-2. These may include: 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. 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 0 0 0 Revenue Not Related to Specific Teams Total Revenue 0 0 0 Page 16 of 61
11 Media Rights $142,500 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. Revenues by Source Media Rights Media Rights Media Rights Revenue Not Related to Specific Teams Total Revenue 0 0 0 142,500 0 0 142,500 Page 17 of 61
12 NCAA Distributions $1,959,077 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. Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions Revenue Not Related to Specific Teams Total Revenue 0 0 0 1,959,077 0 0 1,959,077 Page 18 of 61
13 Conference Distributions (Non Media or Bowl) $807,500 Input all revenues received by conference distribution, excluding portions of distribution relating to media rights (reported in Category 11) or NCAA distributions (reported in Category 12). Note: Revenue related to post-season bowls should be excluded from all reporting categories. Revenues by Source Conference Distributions (Non Media or Bowl) Conference Distributions (Non Media or Bowl) Conference Distributions (Non Media or Bowl) Revenue Not Related to Specific Teams Total Revenue 0 0 0 807,500 0 0 807,500 Page 19 of 61
14 Program, Novelty, Parking and Concession Sales $1,585 Input revenues from: Game Programs. Novelties. Food and Concessions. Parking. Do not include advertising in programs (Category 15). Revenues by Source Program, Novelty, Parking and Concession Sales Program, Novelty, Parking and Concession Sales Program, Novelty, Parking and Concession Sales 1,585 1,585 0 0 Revenue Not Related to Specific Teams Total Revenue 1,585 0 0 Page 20 of 61
15 Royalties, Licensing, Advertisement and Sponsorships $3,928 Input revenues from: 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, Advertisement and Sponsorships Royalties, Licensing, Advertisement and Sponsorships Royalties, Licensing, Advertisement and Sponsorships Revenue Not Related to Specific Teams Total Revenue 0 0 0 3,928 0 0 3,928 Page 21 of 61
16 Sports Camp Revenues $193,981 Input amounts received by the athletics department for sports camps and clinics. Revenues by Source Sports Camp Revenues Sports Camp Revenues Sports Camp Revenues 28,925 10,907 11,184 31,211 18,017 35,031 11,205 Revenue Not Related to Specific Teams Total Revenue 71,043 75,437 0 47,501 71,043 75,437 47,501 Page 22 of 61
17 Athletics Restricted Endowment and Investments Income $19,109 Please report spending policy distributions from athletics restricted endowments and investment income used for athletics operations in the reporting year. This category includes only restricted investment and endowment income 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. 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 Endowment and Investments Income Athletics Restricted Endowment and Investments Income Athletics Restricted Endowment and Investments Income 9,447 Revenue Not Related to Specific Teams Total Revenue 9,447 0 0 9,662 9,447 0 9,662 Page 23 of 61
18 Other Operating Revenue $528,186 Input any operating revenues received by athletics in the report 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. Revenues by Source Other Operating Revenue Other Operating Revenue Other Operating Revenue 58,247 132,801 280 122,510 63,263 54,351 2,216 41 12,646 24,907 910 27,386 Revenue Not Related to Specific Teams Total Revenue 285,431 214,127 0 28,628 285,431 214,127 28,628 Page 24 of 61
19 Total Operating Revenues $33,956,233 Total of Categories 1-18. Revenues by Source Total Operating Revenues Total Operating Revenues Total Operating Revenues 1,185,574 2,567,602 1,905,956 7,952,837 371,542 434,075 765,720 795,822 939,715 946,774 1,010,207 640,291 545,935 918,643 1,060,961 856,585 695,903 Revenue Not Related to Specific Teams Total Revenue 14,702,308 8,891,834 0 10,362,091 14,702,308 8,891,834 10,362,091 Page 25 of 61
20 Athletic Student Aid Total Dollar Amount $7,691,101 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 or no longer eligible. 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). 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 Equivalencies Awarded Total Students Receiving Aid 259.22 381 Male Athlete Scholarships Sport Athletic Aid Exhausted Eligibility or Medical Equivalencies Awarded in 2014-2015 Number of Students Receiving Athletic Aid Total Dollar Amount Track and Field, X- Country 11.22 0 11.22 22 355,309 13 0 13 13 378,472 75.99 2.04 78.03 83 2,234,121 3.99 0 3.99 8 129,881 9.48 0 9.48 23 364,157 11.75 0.83 12.58 27 385,478 9.9 0 9.9 25 235,162 Expenses Not Related to Specific Teams Totals 135.33 2.87 138.2 201 4,082,580 Female Athlete Scholarships Sport Athletic Aid Exh Elig Med Equivalencies Awarded in 2014-2015 Number of Students Receiving Athletic Aid Total Dollar Amount 14 0 14 14 437,459 5.7 0 5.7 8 162,467 11 0 11 11 404,544 14.4 0.66 15.06 22 375,423 13.97 0 13.97 25 389,159 Page 26 of 61
Track and Field, X- Country 10.57 0.48 11.05 19 256,529 12.98 0 12.98 30 400,977 7 0.69 7.69 8 296,489 17.57 0 17.57 31 556,119 12 0 12 12 329,355 Expenses Not Related to Specific Teams Totals 119.19 1.83 121.02 180 3,608,521 Not Allocated by Gender Scholarships Sport Athletic Aid Exh Elig Med Equivalencies Awarded in 2014-2015 Number of Students Receiving Athletic Aid Total Dollar Amount Expenses Not Related to Specific Teams Totals 0 0 0 0 0 Page 27 of 61
21 Guarantees $397,000 Input amounts paid to visiting participating institutions, including per diems and/or travel and meal expenses. Expenses by Object of Expenditure Guarantees Guarantees Guarantees 118,500 3,500 275,000 393,500 3,500 0 Expenses Not Related to Specific Teams Total Expenses 393,500 3,500 0 Page 28 of 61
22 Coaching Salaries, Benefits and Bonuses paid by the University and Related Entities 23 Coaching Salaries, Benefits and Bonuses paid by a Third Party $5,630,342 $0 Input compensation, bonus and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of: Gross wages and bonuses. Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. Place any severance payments in Category 26. Input compensation, bonus and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: Car stipend. Country club membership. Allowances for clothing, housing, entertainment. Speaking fees. Camps compensation. Media income. Shoe and apparel income. Expense Category 23 and 25 should equal Category 10. 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 Salaries, Benefits and Bonuses paid by a Third Party Number of Positions FTE Coaching Salaries, Benefits and Bonuses paid by the University and Related Entities Coaching Salaries, Benefits and Bonuses paid by a Third Party Swimming and Diving Track and Field, X- Country Subtotal All Teams Expenses Not Related to Specific Teams Total Expenses 1 1 104,816 1 1 65,897 1 1 480,047 3 3 311,563 1 1 575,808 9 9 1,281,752 1 1 78,477 1 0.5 74,716 3 1.5 231,162 1 1 124,334 2 2 89,351 1 1 105,952 1 1 57,953 7 6.5 1,544,150 0 19 17.5 2,037,678 0 137,776 36,402 1681926 0 2074080 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 Salaries, Benefits and Bonuses paid by a Third Party Number of Positions FTE Coaching Salaries, Benefits and Bonuses paid by the University and Related Entities Coaching Salaries, Benefits and Bonuses paid by a Third Party 1 1 269,625 2 2 301,587 Page 29 of 61
1 1 269,625 2 2 301,587 Swimming and Diving Track and Field, X- Country Subtotal All Teams 1 1 74,976 1 1 99,546 1 1 51,731 1 1 86,601 1 1 49,199 1 1 90,914 1 1 50,155 1 1 105,814 2 2 104,871 1 0.5 74,716 3 1.5 25,839 1 1 69,050 1 0.5 1,354 1 1 104,626 2 2 102,897 1 1 65,839 2 2 144,996 10 9.5 1,041,707 0 15 13.0 832,629 0 Expenses Not Related to Specific Teams Total Expenses 1041707 0 832629 0 Page 30 of 61
24 Support Staff/Administrative Compensation, Benefits and Bonuses paid by the University and Related Entities 25 Support Staff/Administrative Compensation, Benefits and Bonuses paid by Third Party $3,218,159 $0 Input compensation, bonus and benefits paid to all administrative and support staff reportable on the university or related entities (e.g. foundations or booster clubs) W-2 and 1099 forms inclusive of: Gross wages and bonuses. Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. Staff members responsible for the genderspecific 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. Input compensation, bonus and benefits paid to administrative and support staff by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: Car stipend. Country club membership. Allowances for clothing, housing, entertainment. Speaking fees. Camps compensation. Media income. Shoe and apparel income. Expense Category 23 and 25 should equal Category 10. Expenses by Object of Expenditure Support Staff/Administrative Compensation, Benefits and Bonuses paid by the University and Related Entities Support Staff/Administrative Compensation, Benefits and Bonuses paid by Third Party Support Staff/Administrative Compensation, Benefits and Bonuses paid by the University and Related Entities Support Staff/Administrative Compensation, Benefits and Bonuses paid by Third Party Support Staff/Administrative Compensation, Benefits and Bonuses paid by the University and Related Entities Support Staff/Administrative Compensation, Benefits and Bonuses paid by Third Party 30,945 122,098 57,069 204,173 575 7,571 1,820 Swimming and Diving 3,000 Track and Field, X-Country 8,149 3,864 6,800 4,105 5,465 Subtotal All Teams Expenses Not Related to 369,545 0 86,089 0 0 0 2,762,525 Specific Teams Page 31 of 61
Total Expenses 369,545 0 86,089 0 2,762,525 0 Page 32 of 61
26 Severance Payments $0 Input severance payments and applicable benefits recognized for past coaching and administrative personnel. Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments 0 0 0 Expenses Not Related to Specific Teams Total Expenses 0 0 0 Page 33 of 61
27 Recruiting $565,997 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 15,866 87,845 74,264 240,412 7,631 271 10,174 6,468 11,761 36,300 10,080 5,765 2,349 6,671 5,670 16,116 14,179 Expenses Not Related to Specific Teams Total Expenses 382,684 169,138 0 14,175 382,684 169,138 14,175 Page 34 of 61
28 Team Travel $2,073,095 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 nonbowl 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 excluded from all reporting categories. Expenses by Object of Expenditure Team Travel Team Travel Team Travel 186,011 205,908 151,300 331,458 49,554 81,986 29,671 86,991 106,262 102,942 55,513 31,920 38,531 103,495 87,238 41,835 47,442 Expenses Not Related to Specific Teams Total Expenses 979,381 758,676 0 335,038 979,381 758,676 335,038 Page 35 of 61
29 Sports Equipment, Uniforms and Supplies $1,255,874 Input items that are provided to the teams only. Equipment amounts are those expended from current or operating funds. Include value of inkind equipment provided. Expenses by Object of Expenditure Sports Equipment, Uniforms and Supplies Sports Equipment, Uniforms and Supplies Sports Equipment, Uniforms and Supplies 53,245 62,335 39,354 426,477 12,965 17,777 36,054 26,456 28,052 31,263 37,736 12,596 15,149 25,996 22,667 16,645 68,369 Expenses Not Related to Specific Teams Total Expenses 687,123 246,013 0 322,738 687,123 246,013 322,738 Page 36 of 61
30 Game Expenses $641,883 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 championship. Note: Expenses related to post-season bowls should be excluded from all reporting categories. Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses 20,319 141,346 53,879 179,768 9,303 9,750 15,900 5,240 2,760 3,226 4,468 8,609 10,160 Expenses Not Related to Specific Teams Total Expenses 360,059 104,669 0 177,155 360,059 104,669 177,155 Page 37 of 61
31 Fund Raising, Marketing and Promotion $867,647 Input costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Expenses by Object of Expenditure Fund Raising, Marketing and Promotion Fund Raising, Marketing and Promotion Fund Raising, Marketing and Promotion 5,482 18,624 10,854 236,564 251 5,443 1,136 2,036 7,787 4,476 9,863 2,282 89 1,460 811 5,371 279 Expenses Not Related to Specific Teams Total Expenses 272,523 40,285 0 554,839 272,523 40,285 554,839 Page 38 of 61
32 Sports Camp Expenses $215,939 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. Expenses by Object of Expenditure Sports Camp Expenses Sports Camp Expenses Sports Camp Expenses 27,205 10,732 13,508 29,593 46,272 44,857 43,772 67,530 148,409 0 Expenses Not Related to Specific Teams Total Expenses 67,530 148,409 0 Page 39 of 61
33 Spirit Groups $49,150 Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups Expenses Not Related to Specific Teams Total Expenses 0 0 0 49,150 0 0 49,150 Page 40 of 61
34 Athletic Facilities Debt Service, Leases and Rental Fee $1,300,997 Input debt service payments (principal and interest, including internal loan programs), leases and rental fees for athletics facilities for the reporting year regardless of entity paying (athletics, institution or other). Do not report depreciation. See note in Category 36 for guidance on the inputs for this category, if the institution is paying for debt service, leases, or rental fees for athletic facilities but not charging to athletics. Expenses by Object of Expenditure Athletic Facilities Debt Service, Leases and Rental Fee Athletic Facilities Debt Service, Leases and Rental Fee Athletic Facilities Debt Service, Leases and Rental Fee Expenses Not Related to Specific Teams Total Expenses 0 0 0 1,300,997 0 0 1,300,997 Page 41 of 61
35 Direct Overhead and Administrative Expenses $684,460 Input overhead and administrative expenses paid by or charged directly to athletics including: Administrative/Overhead fees charged by the institution to athletics. Facilities maintenance. Security. Risk Management. Utilities. Equipment Repair. Telephone. Other Administrative Expenses. Expenses by Object of Expenditure Direct Overhead and Administrative Expenses Direct Overhead and Administrative Expenses Direct Overhead and Administrative Expenses 70,363 18,862 12,175 69,035 3,666 2,288 1,157 14,404 9,248 39,306 5,083 15,025 363 9,453 4,484 4,442 Expenses Not Related to Specific Teams Total Expenses 171,814 107,540 0 405,106 171,814 107,540 405,106 Page 42 of 61
36 Indirect Institutional Support $7,898,085 Input overhead and administrative expenses NOT paid by or charged directly to athletics including: Administrative/Overhead fees not charged by the institution to athletics. Facilities maintenance. Security. Risk Management. Utilities. Equipment Repair. Telephone. Other Administrative Expenses. Do not report depreciation. Note: If the institution is paying for debt service, leases, or rental fees for athletic facilities but not charging to athletics, this category plus Category 34 should equal Category 6. If the institution is not paying for debt service, leases, or rental fees or charging directly to athletics, this category alone should equal Category 6. Expenses by Object of Expenditure Indirect Institutional Support Indirect Institutional Support Indirect Institutional Support 247,050 603,053 467,464 1,815,399 77,266 86,841 115,303 134,413 175,540 202,466 206,560 75,807 96,211 169,723 158,854 168,570 146,089 Expenses Not Related to Specific Teams Total Expenses 3,265,140 1,681,469 0 2,951,476 3,265,140 1,681,469 2,951,476 Page 43 of 61
37 Medical Expenses and Insurance $589,407 Input medical expenses and medical insurance premiums for student-athletes. Expenses by Object of Expenditure Medical Expenses and Insurance Medical Expenses and Insurance Medical Expenses and Insurance 3,719 929 15,167 258 246 224 436 1,027 19 50 182 2,225 85 Expenses Not Related to Specific Teams Total Expenses 19,457 5,110 0 564,840 19,457 5,110 564,840 Page 44 of 61
38 Memberships and Dues $281,464 Input memberships, conference and association dues. Expenses by Object of Expenditure Memberships and Dues Memberships and Dues Memberships and Dues 373 1,933 1,748 8,810 1,328 625 1,140 1,855 550 915 450 720 664 506 2,883 250 Expenses Not Related to Specific Teams Total Expenses 13,808 10,942 0 256,714 13,808 10,942 256,714 Page 45 of 61
39 Other Operating Expenses $595,634 Input any operating expenses paid by athletics in the report year which cannot be classified into one of the stated categories. If the figure is greater than 10% of total expenses, please report the top three activities included in this category in the comments section. Expenses by Object of Expenditure Other Operating Expenses Other Operating Expenses Other Operating Expenses 2,691 2,566 11,239 29,301 10,521 1,144 5,141 4,180 12,445 1,136 6,211 9,363 38 3,970 671 1,780 75 Expenses Not Related to Specific Teams Total Expenses 55,335 47,137 0 493,162 55,335 47,137 493,162 Page 46 of 61
40 Total Operating Expenses $33,956,234 Total of Categories 20-39. Expenses by Object of Expenditure Total Operating Expenses Total Operating Expenses Total Operating Expenses 1,185,572 2,567,603 1,905,954 7,952,838 371,540 434,076 765,721 795,821 939,715 946,775 1,010,207 640,292 545,933 918,645 1,060,962 856,585 695,902 Expenses Not Related to Specific Teams Total Expenses 14,702,307 8,891,834 0 174,178 0 10,187,915 14,876,485 8,891,834 10,187,915 Page 47 of 61
Page 48 of 61
Other Reporting Items Total Operating Expenses of the Entire Institution as Indicated on the Institution's Financial Statement: Institutional Expenses: 344,310,303 FY14: $339,052,093 Total annual debt service on athletic and university facilities: Athletically-Related Facilities Annual Debt Service: Institution's Annual Debt Service: 1,300,997 FY14: $1,310,738 14,406,249 FY14: $14,637,617 Total debt outstanding on athletic and university facilities: Total Athletics Related Debt: 30,451,389 FY14: $30,451,389 Total Institutional Debt: 254,340,000 FY14: $237,350,000 Institution's Education and General Expenses: E & G: 266,654,879 FY14: $263,174,972 Average Cost of Full Grant-In-Aid: In-State: 19,104 FY14: $19,104 Out-of-State: 34,648 FY14: $34,648 Total Cost of Attendance: In-State: 21,254 FY14: $21,606 Out-of-State: 37,898 FY14: $37,150 Excess Transfers to Institution: Excess Transfers to Institution: 0 FY14: Conference Realignment Expenses: Conference Realignment Expenses: 0 FY14: Value of Athletics Dedicated and Institutional Endowments: Athletics Dedicated Endowments: 3,931,120 FY14: Institutional Endowments: 66,465,434 FY14: Page 49 of 61
Athletics Participation Table 1 716 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity 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 Participating on a Second Team Number of Participants Participating on a Third Team Cross Country Swimming and Diving Track, Indoor Track, Outdoor Sport Coed Teams Men's Teams Women's Teams Men's Teams Women's Teams Men's Teams Women's Teams 34 15 25 17 15 107 8 9 22 50 28 21 48 34 9 72 41 72 41 33 15 Total Participants Participant Proportion Unduplicated Count of Participants 406 310 0 0 0 0 56.7% 43.3% 406 310 Page 50 of 61
Head Coach Assignments - Men's Table 2A 7 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 Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer Swimming and Diving Track and Field, X-Country 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Coaching Position Totals 6 1 7 0 0 0 0 0 Page 51 of 61
Head Coach Assignments - Women's Table 2B 10 Table 2B - - - Head Coaches Assignments Women's Teams Head Coaches of Women's Teams Male Coaches - Head Count Female Coaches - Head Count Sport Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer 1 1 1 1 1 1 1 1 1 1 1 1 Swimming and Diving 1 1 1 1 Track and Field, X-Country 1 1 1 1 Coaching Position Totals 5 1 6 0 4 0 4 0 Page 52 of 61
Assistant Coach Assignments - Men's Table 3A 22 Table 3A - - - Assistant Coaches Assignments Men's Teams Assistant Coaches of Men's Teams Male Coaches - Head Count Female Coaches - Head Count Sport Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer Swimming and Diving Track and Field, X-Country 1 1 1 1 3 3 9 9 1 1 2 2 1 1 2 2 1 1 1 1 Coaching Position Totals 16 5 18 3 0 1 1 0 Page 53 of 61
Assistant Coach Assignments - Women's Table 3B 18 Table 3B - - - Assistant Coaches Assignments Women's Teams Assistant Coaches of Women's Teams Male Coaches - Head Count Female Coaches - Head Count Sport Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer Full Time Coaching Duties Part Time Coaching Duties Full Time University Employee Part Time University Employee or Volunteer 1 1 2 2 1 1 1 1 1 1 1 1 1 1 Swimming and Diving 2 2 2 2 1 1 Track and Field, X-Country 2 2 1 1 1 1 1 1 Coaching Position Totals 6 4 8 2 6 2 7 1 Page 54 of 61
Operating Expenses Table 4 - Operating Expenses $3,135,921 All expenses an institution incurs attributable to home, away, and neutral-site intercollegiate athletic contests (commonly known as ``gameday expenses''), for (A) Lodging, meals, transportation, uniforms, and equipment for coaches, team members, support staff (including, but not limited to team managers and trainers), and others; and (B) Officials. This is calculated from data entered earlier in the system. Operating Expenses Per Capita Expenses Sport Men's Teams Women's Teams Men's Teams Women's Teams 259,575 7,635 409,589 244,533 27,306 9,781 937,703 8,764 62,519 99,763 7,815 11,085 75,028 3,410 113,447 2,269 144,064 5,145 150,105 7,148 98,489 44,516 2,052 1,309 56,440 6,271 132,717 114,373 824 1,179 67,089 4,473 Total Operating Expense Percent of Total 125,971 3,817 2,026,563 1,109,358 4,992 3,579 64.6% 35.4% Page 55 of 61