2010-2011 Football Expenses

These numbers are for football only, not the entire athletic department. If you’re curious about what is included in each category, the descriptions of each category are below the chart. Also, please note that a $0 entry doesn’t necessarily mean the athletic department didn’t spend any money in that area. If a school did not report in that category, or redacted that category, we input a zero so our sorting plugin would still work. We’ve included notes on the zeros following the chart.

As a general caveat, schools tend to interpret the instructions for each category differently, so keep that in mind if your goal is to compare schools.

We are happy to share this data we’ve collected free of charge, but we ask that if you use it you please cite BusinessofCollegeSports.com and link to this page. All information is from NCAA disclosures filed by each school.

Note on $0 entries:

Buffalo: All expense information was redacted.

Hawaii: Head coach and assistant coach salaries were redacted.

UCONN, Ohio, Central Florida and Louisiana-Lafayette: Head coach and assistant coach salaries were reported in the aggregate.

CATEGORY DEFINITIONS:

These are the actual instructions given on the form….

Athletic Student Aid: 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.

Guarantees: Include amount paid to visiting participating institutions.

Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities: 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).

Coaching Other Compensation and Benefits Paid by a Third Party: 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).

Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities: Include gross salaries, bonuses and benefits paid to administrative staff (i.e., football secretary, sport-specific 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.

Support Staff/ Administrative Other Compensation and Benefits Paid by a Third Party: Include all compensation paid to the support staff by a third party and contractually guaranteed by the institution, but not included on the institutions 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).

Severance Payments: Include severance payments and applicable benefits recognized for past coaching and administrative personnel.

Recruiting: 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.

Team Travel: 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.

Equipment, Uniforms and Supplies: Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds.

Game Expenses: Include game-day expenses other than travel that are necessary for intercollegiate athletics competition, including officials, security, event staff, ambulance and such.

Fund Raising, Marketing and Promotion: Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such.

Sports Camp Expenses: 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.

Direct Facilities, Maintenance, and Rental: 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.

Spirit Groups: Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc.

Indirect Facilities and Administrative Support: 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).

Medical Expenses and Medical Insurance: Include medical expenses and medical insurance premiums for student-athletes.

Memberships and Dues: Include memberships, conference and association dues.

Other Operating Expenses: 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.

Thank you to Katie Blitz and Mackenzie Thirkill for all their hard work gathering and inputting this data!