FY19 Revenue & Expense

Reporting Institution: Iowa State University Reporting Year (FY): 2019
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact ANDREW Title: DIRECTOR OF ATHLETICS

Person: KAUTMAN ACCOUNTING
Phone: 5152943810 Email: [email protected]
CEO: Wendy Wintersteen CEO Email: [email protected]
University CFO: Mr. Chris Jorgensen University CFO [email protected]
Email:
Audit Firm: BKD AUP Report Issuance 11/30/2019
Date:
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Big 12 Conference
Sports Sponsorship:
Sport Men's Teams Only Women's Teams Only Mixed Teams

Baseball
Basketball x x
Beach Volleyball
Bowling
Cross Country x x
Equestrian
Fencing
Field Hockey
Football x
Golf x x
Gymnastics x
Ice Hockey
Lacrosse
Rifle
Rowing
NCAA Membership Financial Reporting System Page 1 of 79

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

Rugby
Skiing
Soccer x
Softball x
Swimming and Diving x
Tennis x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling x
Others
Totals 7 11 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $16,474,938 Input revenue received for sales of admissions to athletic events.
This may include:
• Public and faculty sales.

• Student sales
• Shipping and Handling fees.
Please report amounts paid in excess of ticket's face value to obtain

preferential seating or priority in Category 8 (Contributions).
2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in
Government Support support of athletics.
This amount includes funding specifically earmarked for the

athletics department by government agencies for which the
institution cannot reallocate.
This amount also includes state funded employee benefits.

Corresponding expenses should be reported in Categories 22 and
24.
Any state or other government support appropriated to the

university, for which the university determines the dollar allocation
to the athletics department shall be reported in Direct Institutional
Support (Category 4).
3 Student Fees $2,054,314 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $0 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:
• Unrestricted funds allocated to the athletics department by the

university (e.g. state funds, tuition, tuition discounts/waivers,
transfers)
• Federal work study support for student workers employed by
athletics.
• Endowment unrestricted income, spending policy distributions
and other investment income distributed to athletics in the
reporting year to support athletic operations. Athletics restricted
endowment income for athletics should be reported in Category
17.


5 Less - Transfers to $0 If the institution allocated funds to athletics as represented in
Institution Categories 3-4 and the athletics department provided a transfer of
funds back to the institution in the reporting year, report the transfer
amount as a negative in this category. The transfer amount may not
exceed the total of Categories 3-4. Transfers back to the institution
in excess of Categories 3-4 should be reported in Category 50 -
excess transfers to institution.
6 Indirect Institutional $0 Input value of costs covered and services provided by the institution
Support to athletics but not charged to athletics including:
• Administrative services provided by the university to athletics but

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

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

service, lease and rental fees and not charging to athletics, this
category will equal Category 34. If athletics or other entities are
also paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 34.
7 Guarantees $192,740 Input revenue received from participation in away games.


8 Contributions $17,259,520 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 $947,129 Input market value of in-kind contributions in the reporting year
including:
• Dealer provided automobiles.

• Equipment.
• Services.
• Nutritional product.
All in-kind contributions that are made as a result of a licensing or

sponsorship agreement should be reported in Category 15.
Please offset in-kind values in the appropriate expense category.


10 Compensation and $0 Input all benefits provided by a third party and contractually
Benefits provided by a guaranteed by the institution, but not included on the institution's
third party W-2. These may include:
• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.
The total of this category should equal expense Categories 23 and

25 combined.
11 Media Rights $27,845,682 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 $3,971,408 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 $3,117,745 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in
Media and Non Bowl) Category 11) or NCAA distributions (reported in Category 12).
Note: Conference distributions of revenue generated by a post-

season bowl to conference members should be recorded in Category
13A. Distributions for reimbursement of post-season bowl expenses
should be included in Category 19.
13A Conference $12,519,000 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members.
Generated Revenue
Note: Distributions for reimbursement of post-season bowl
expenses should be included in Category 19. Portions of
distribution relating to media rights are reported in Category 11,
NCAA distributions are reported in Category 12 and all other
conference distributions are reported in Category 13.

14 Program, Novelty, $1,898,467 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $2,664,188 Input revenues from:
Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship agreement.
An allocation may be necessary to distinguish revenues generated

by athletics versus the university if payments are combined.
16 Sports Camp Revenues $0 Input amounts received by the athletics department for sports camps
and clinics.
17 Athletics Restricted $348,073 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in
Investments Income the reporting year.
This category includes only restricted investment and endowment

income used for the operations of intercollegiate athletics;
institutional allocations of income from unrestricted endowments
qualify as ""Direct Institutional Support"" and should be reported in
Category 4.
Note: Please make sure amounts reported are only up to the amount
of expenses covered by the endowment for the reporting year.
18 Other Operating $3,961,194 Input any operating revenues received by athletics in the report year
Revenue which cannot be classified into one of the stated categories.
If the figure is greater than 10% of total revenues, please report the
top three activities included in this category in the comments
section.


19 Bowl Revenues $2,157,486 Input all amounts received related to participation in a post-season
bowl game, including:
• Expense reimbursements.
• Ticket sales.
Total Operating $95,411,884 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $9,518,283 Input the total amount of athletic student-aid for the reporting year
including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.
Note: Division I Grants-in-aid equivalencies are calculated by using

the revenue distribution equivalencies by sport and in aggregate.
(Athletic grant amount divided by the full grant amount). Other
expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue
distribution equivalencies. Only tuition, fees, room, board and
course related books are countable for grants-in-aid revenue
distribution per Bylaw 20.02.7.
Athletics aid awarded to non-athletes (student-managers, graduate

assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).
Note: Pell grants are provided by the government, not the

institution or athletics department, and therefore should be
excluded from reporting in this category.
This information can be managed within the NCAA's Compliance

Assistance (CA) software. The information entered into compliance
assistance will automatically populate to the athletic student aid
section within the NCAA Financial Reporting System when the CA
import feature is selected.


21 Guarantees $1,255,639 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $17,339,979 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099 forms
paid by the University inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement and
earned deferred compensation, including those funded by the
state.
Place any severance payments in Category 26.
Note: Bonuses related to participation in a post-season bowl game

should be included in Category 41A.
23 Coaching Salaries, $0 Input compensation, bonuses and benefits paid to all coaches by a
Benefits and Bonuses third party and contractually guaranteed by the institution, but not
paid by a Third Party included on the institutions W-2 including:
• Car stipend.
• Speaking fees.
• Media income.
Expense Category 23 and 25 should equal Category 10.
Note: Bonuses related to participation in a post-season bowl game

should be included in Category 41A.


24 Support Staff/ $13,808,662 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by
the University and • Gross wages and bonuses.
Related Entities • Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement and
earned deferred compensation, including those funded by the
state.
Staff members responsible for the gender-specific athletics

department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff
members who assist both men's and women's teams (sports
information director, academic advisor) will be reported as Not
Allocated by Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative
Administrative and support staff by a third party and contractually guaranteed by
Compensation, Benefits the institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Speaking fees.
• Media income.

26 Severance Payments $0 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $1,883,866 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.


28 Team Travel $5,766,682 Input air and ground travel, lodging, meals and incidentals
(including housing costs incurred during school break period) for
competition related to preseason, regular season and non-bowl
postseason. Amounts incurred for food and lodging for housing the
team before a home game also should be included. Use of the
institution's own vehicles or airplanes as well as in-kind value of
donor-provided transportation.
Note: Expenses related to post-season bowls should be included in

Category 41.
29 Sports Equipment, $3,403,550 Input items that are provided to the teams only. Equipment amounts
Uniforms and Supplies are those expended from current or operating funds. Include value
of in-kind equipment provided.

Category 41.
30 Game Expenses $3,073,649 Input game-day expenses other than travel which are necessary for
intercollegiate athletics competition, including officials, security,
event staff, ambulance, etc. Input any payments back to the NCAA
for hosting a tournament.

Category 41.
31 Fund Raising, $2,918,557 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $0 Input all expenses paid by the athletics department, including non-
athletics personnel salaries and benefits, from hosting sports camps
and clinics. Athletics personnel salaries and benefits should be
reported in Categories 22-25.
33 Spirit Groups $561,485 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $6,519,374 Input debt service payments (principal and interest, including
Service, Leases and internal loan programs), leases and rental fees for athletics facilities
Rental Fee for the reporting year regardless of entity paying (athletics,
institution or other).
Note: If the institution is paying for all debt service, leases, or rental
fees for athletic facilities but not charging to athletics, this category
should equal Category 6A. If athletics or other entities are paying
these expenses or the institution is charging directly to athletics, this
category will not equal Category 6A.
35 Direct Overhead and $14,455,845 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Security.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or

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

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


37 Medical Expenses and $943,486 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $3,248,427 Input memberships, conference and association dues.
39 Student-Athlete Meals $2,679,203 Include meal allowance and food/snacks provided to student-
(non-travel) athletes.
Note: Meals provided during team travel should be reported in

Category 28.
40 Other Operating $5,629,881 Input any operating expenses paid by athletics in the report year
Expenses which cannot be classified into one of the stated categories,
including:
• Non-team travel (conferences, etc.).

• Team banquets and awards.
If the figure is greater than 10% of total expenses, please report the
top three activities included in this category in the comments
section.
41 Bowl Expenses $2,026,733 Input all expenditures related to participation in a post-season bowl
game, including:
• Team travel, lodging and meal expenses.

• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
Note: All post-season bowl related coaching compensation/bonuses

should be reported in Category 41A, Bowl Expenses – Coaching
Compensation/Bonuses.
41A Bowl Expenses - $282,075 Input all coaching bonuses related to participation in a post-season
Coaching bowl game.
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $95,315,376 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $16,474,938 Input revenue received for sales of admissions to athletic events. This may include:
Sales
• Public and faculty sales.
• Student sales
• Shipping and Handling fees.
Please report amounts paid in excess of ticket's face value to obtain preferential
seating or priority in Category 8 (Contributions).
Men's Teams Only Women's Teams Only Not Allocated by Gender

Revenues by Source Ticket Sales Ticket Sales Ticket Sales
Basketball 4,181,205 397,791
Football 11,598,693
Golf
Gymnastics 17,466
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 89,626
Wrestling 190,157
Others
Subtotal All Teams 15,970,055 504,883 0
Revenue Not Related to Specific Teams
Total Revenue 15,970,055 504,883 0

2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in support of
Government Support athletics.
This amount includes funding specifically earmarked for the athletics department
by government agencies for which the institution cannot reallocate.
This amount also includes state funded employee benefits. Corresponding

expenses should be reported in Categories 22 and 24.
Any state or other government support appropriated to the university, for which
the university determines the dollar allocation to the athletics department shall be
reported in Direct Institutional Support (Category 4).

Revenues by Source Direct State or Other Direct State or Other Direct State or Other
Government Support Government Support Government Support
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

3 Student Fees $2,054,314 Input student fees assessed and restricted for support of intercollegiate athletics.

Revenues by Source Student Fees Student Fees Student Fees
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific Teams 2,054,314
Total Revenue 0 0 2,054,314

4 Direct $0 Input direct funds provided by the institution to athletics for the operations of
Institutional intercollegiate athletics including:
Support
• Unrestricted funds allocated to the athletics department by the university (e.g. state
funds, tuition, tuition discounts/waivers, transfers)
• Federal work study support for student workers employed by athletics.
• Endowment unrestricted income, spending policy distributions and other investment
income distributed to athletics in the reporting year to support athletic operations.
Athletics restricted endowment income for athletics should be reported in Category
17.
Men's Teams Only Women's Teams Only Not Allocated by

Gender
Revenues by Source Direct Institutional Direct Institutional Direct Institutional
Support Support Support
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

5 Less - $0 If the institution allocated funds to athletics as represented in Categories 3-4 and the
Transfers to athletics department provided a transfer of funds back to the institution in the reporting
Institution year, report the transfer amount as a negative in this category. The transfer amount may not
exceed the total of Categories 3-4. Transfers back to the institution in excess of Categories
3-4 should be reported in Category 50 - excess transfers to institution.

Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Teams
Total Revenue 0 0 0

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

Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

6A Indirect Institutional $0 Input debt service payments (principal and interest, including internal loan
Support - Athletic Facilities programs), leases and rental fees for athletics facilities for the reporting
Debt Service, Lease and year provided by the institution to athletics but not charged to athletics.
Rental Fees
Note: If the institution is paying for all athletic facilities debt service, lease
and rental fees and not charging to athletics, this category will equal
Category 34. If athletics or other entities are also paying these expenses or
the institution is charging directly to athletics, this category will not equal
Category 34.

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

7 Guarantees $192,740 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Basketball 186,540
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis 1,200
Volleyball 5,000
Wrestling
Others
Subtotal All Teams 186,540 6,200 0
Total Revenue 186,540 6,200 0

8 Contributions $17,259,520 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
Basketball 181,872 23,498
Football 5,349,317
Golf 1,652 1,652
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country 39 39
Volleyball 16,561
Wrestling 18,539
Others
Total Revenue 5,551,419 41,750 11,666,351

9 In-Kind $947,129 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
Football 225,951
Golf 20,552 20,004
Gymnastics 10,265
Soccer
Softball 6,879
Swimming and Diving 1,639
Tennis 5,548
Track and Field, X-Country 5,000 6,250
Volleyball 7,786
Wrestling 17,833
Others
Revenue Not Related to Specific Teams 576,922
Total Revenue 305,586 64,621 576,922

10 Compensation and Benefits $0 Input all benefits provided by a third party and contractually guaranteed
provided by a third party by the institution, but not included on the institution's W-2. These may
include:
• Car stipend.
• Speaking fees.
• Media income.
The total of this category should equal expense Categories 23 and 25

combined.

Revenues by Source Compensation and Benefits Compensation and Benefits Compensation and Benefits
provided by a third party provided by a third party provided by a third party
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

11 Media $27,845,682 Input all revenue received for radio, television, internet, digital and e-commerce
Rights rights, including the portion of conference distributions related to media rights - if
applicable.
Consult with your conference offices if you do not have the media rights distribution
amount available.

Revenues by Source Media Rights Media Rights Media Rights
Basketball 4,941,600
Football 17,226,400
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Subtotal All Teams 22,168,000 0 0
Total Revenue 22,168,000 0 5,677,682

12 NCAA $3,971,408 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting
ns a championship.
In some cases, NCAA distributions may be provided by the conference office.

Consult with the conference office for the amount if you do not have it available
and include in this category.
Men's Teams Only Women's Teams OnlyNot Allocated by Gender

Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Basketball 3,589,477 10,660
Football
Golf 2,539
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling 7,788
Others
Revenue Not Related to Specific Teams 332,241
Total Revenue 3,618,823 20,344 332,241

13 Conference $3,117,745 Input all revenues received by conference distribution, excluding

Distributions (Non portions of distribution relating to media rights (reported in Category
Media and Non Bowl) 11) or NCAA distributions (reported in Category 12).
Note: Conference distributions of revenue generated by a post-season

bowl to conference members should be recorded in Category 13A.
Distributions for reimbursement of post-season bowl expenses should
be included in Category 19.

Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Basketball 1,334,575 26,850
Football
Golf 11,437 6,530
Gymnastics 14,627
Soccer 9,485
Softball 22,019
Swimming and 40,125
Diving
Tennis 4,211
Track and Field, X- 64,219 64,219
Country
Volleyball
Wrestling 12,768
Others
Revenue Not Related 1,506,680
to Specific Teams
Total Revenue 1,422,999 188,066 1,506,680

13A Conference $12,519,000 Input conference distributions of revenue generated by a post-season

Distributions of bowl to conference members.
Bowl Generated
Revenue Note: Distributions for reimbursement of post-season bowl expenses
should be included in Category 19. Portions of distribution relating to
media rights are reported in Category 11, NCAA distributions are
reported in Category 12 and all other conference distributions are
reported in Category 13.

Revenues by Source Conference Distributions of Conference Distributions of Conference Distributions of
Bowl Generated Revenue Bowl Generated Revenue Bowl Generated Revenue
Basketball
Football 12,519,000
Golf
Gymnastics
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related
to Specific Teams
Total Revenue 12,519,000 0 0

14 Program, Novelty, Parking and Concession $1,898,467 Input revenues from:

Sales
• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category

15.

Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Football 1,508,164
Golf
Gymnastics 7,222
Soccer
Softball 740
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball 18,469
Wrestling 13,831
Others
Revenue Not Related 108,492
to Specific Teams
Total Revenue 1,724,501 65,474 108,492

15 Royalties, Licensing, $2,664,188 Input revenues from:

Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship
agreement.
An allocation may be necessary to distinguish revenues

generated by athletics versus the university if payments are
combined.

Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Football 1,346,500
Golf 1,000 1,000
Gymnastics 1,000
Soccer 1,000
Softball 1,000
Swimming and 1,000
Diving
Tennis 1,000
Track and Field, X- 1,000
Country
Volleyball 1,000
Wrestling 1,000
Others
Revenue Not Related 1,276,188
to Specific Teams
Total Revenue 1,366,000 22,000 1,276,188

16 Sports Camp Revenues $0 Input amounts received by the athletics department for sports camps and clinics.

Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Teams
Total Revenue 0 0 0

17 Athletics Restricted $348,073 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.
This category includes only restricted investment and endowment income

used for the operations of intercollegiate athletics; institutional
allocations of income from unrestricted endowments qualify as ""Direct
Institutional Support"" and should be reported in Category 4.
Note: Please make sure amounts reported are only up to the amount of
expenses covered by the endowment for the reporting year.

Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related 348,073
to Specific Teams
Total Revenue 0 0 348,073

18 Other Operating $3,961,194 Input any operating revenues received by athletics in the report year which
Revenue cannot be classified into one of the stated categories.
If the figure is greater than 10% of total revenues, please report the top three
activities included in this category in the comments section.

Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Basketball 111,696
Football
Golf 700
Gymnastics 177,319
Soccer 363,317
Softball 208,045
Tennis 11,696
Track and Field, X-Country 199,548
Volleyball 87,932
Wrestling
Others
Subtotal All Teams 0 1,433,000 0
Revenue Not Related to Specific 2,528,194
Teams
Total Revenue 0 1,433,000 2,528,194

19 Bowl $2,157,486 Input all amounts received related to participation in a post-season bowl game,
Revenues including:
• Expense reimbursements.
• Ticket sales.

Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Basketball
Football 2,157,486
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Revenue 2,157,486 0 0

Total Operating Revenues $95,411,884 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Basketball 14,670,525 630,788
Football 51,931,511
Golf 37,180 29,886
Gymnastics 227,899
Soccer 373,802
Softball 238,683
Tennis 23,655
Volleyball 226,374
Wrestling 261,916
Others
Subtotal All Teams 66,990,409 2,346,338 0
Revenue Not Related to Specific 26,075,137
Teams
Total Revenue 66,990,409 2,346,338 26,075,137

20 Athletic Total Dollar $9,518,283 Input the total amount of athletic student-aid for the reporting year
Student Amount including:
Aid • Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
Note: Division I Grants-in-aid equivalencies are calculated by using

the revenue distribution equivalencies by sport and in aggregate.
(Athletic grant amount divided by the full grant amount). Other
expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue
distribution equivalencies. Only tuition, fees, room, board and
course related books are countable for grants-in-aid revenue
distribution per Bylaw 20.02.7.
Athletics aid awarded to non-athletes (student-managers, graduate

assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).
Note: Pell grants are provided by the government, not the

institution or athletics department, and therefore should be
excluded from reporting in this category.
This information can be managed within the NCAA's Compliance

Assistance (CA) software. The information entered into compliance
assistance will automatically populate to the athletic student aid
section within the NCAA Financial Reporting System when the CA
import feature is selected.
Total 244.17
Equivalencies
Awarded
Total Students 345
Receiving Aid
Male Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 12.74 0 12.74 13 518,957
Football 82.1 4.06 86.16 103 3,425,460
Golf 5.04 0.68 5.72 9 181,020
Track and Field, 13.59 1.3 14.89 28 574,731
X-Country
Wrestling 10.54 0 10.54 29 308,524
Expenses Not 0
Related to
Specific Teams
Totals 124.01 6.04 130.05 182 5,008,692
Female Athlete Scholarships
Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 13.57 0 13.57 14 548,792
Golf 5.62 0.19 5.81 8 259,347
Gymnastics 11.58 1 12.58 13 544,193
Soccer 14.96 0.45 15.41 30 532,655
Softball 12.19 0.44 12.63 20 432,353
Swimming and 14.4 0.85 15.25 29 511,806
Diving
Tennis 7.49 1 8.49 9 357,345
Track and Field, 18.03 1.53 19.56 27 743,212
X-Country
Volleyball 10.82 0 10.82 13 395,010
Expenses Not 0
Related to
Specific Teams
Totals 108.66 5.46 114.12 163 4,324,713
Not Allocated by Gender Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total

Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Expenses Not 184,878
Related to
Specific Teams
Totals 0 0 0 0 184,878

21 Guarantees $1,255,639 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.

Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Basketball 593,625 194,462
Football 425,000
Golf
Gymnastics
Soccer
Softball 5,000
Swimming and Diving
Tennis
Volleyball 30,845
Wrestling 2,707
Others
Expenses Not Related to Specific Teams
Total Expenses 1,023,332 232,307 0

22 Coaching Salaries, Benefits $17,339,979 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by the reportable on the university or related entities W-2 and 1099
University and Related Entities forms inclusive of:

• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement and earned deferred compensation,
including those funded by the state.
Note: Bonuses related to participation in a post-season bowl

game should be included in Category 41A.
23 Coaching Salaries, Benefits $0 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by a Third by a third party and contractually guaranteed by the
Party institution, but not included on the institutions W-2 including:
• Car stipend.
• Speaking fees.
• Media income.
Note: Bonuses related to participation in a post-season bowl

game should be included in Category 41A.
Men's Teams Coaching Expenses
Men's Teams Head Coaches Men's Teams Assistant Coaches

Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Basketball 1 1 2,395,100 3 3 968,983
Football 1 1 4,252,499 10 10 4,437,671
Golf 1 1 195,284 1 1 83,804

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

Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Track and 1 0.5 188,300 5 2.5 197,679
Field, X-
Country
Wrestling 1 1 337,732 2 2 333,813
Subtotal All 5 4.5 7,368,915 0 21 18.5 6,021,950 0
Teams
Expenses
Not Related
to Specific
Teams
Total 7,368,915 0 6,021,950 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Positio and Bonuses Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Basketball 1 1 835,500 3 3 531,408
Golf 1 1 195,284 1 1 83,804
Gymnastics 1 1 168,568 2 2 140,597
Soccer 1 1 154,675 2 2 163,014
Softball 1 1 141,225 2 2 154,863
Swimming 1 1 113,229 2 2 149,107
and Diving
Tennis 1 1 134,500 1 1 64,741
Track and 1 0.5 161,400 5 2.5 217,854
Field, X-
Country
Volleyball 1 1 329,525 2 2 209,820

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

Positio and Bonuses Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Subtotal All 9 8.5 2,233,906 0 20 17.5 1,715,208 0
Teams
Expenses Not
Related to
Specific
Teams
Total 2,233,906 0 1,715,208 0
Expenses

24 Support Staff/ $13,808,662 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by the
University and Related • Gross wages and bonuses.
Entities • Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement
and earned deferred compensation, including those funded by the
state.
Staff members responsible for the gender-specific athletics

department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff
members who assist both men's and women's teams (sports
information director, academic advisor) will be reported as Not
Allocated by Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative
Administrative and support staff by a third party and contractually guaranteed by
Compensation, Benefits the institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Speaking fees.
• Media income.

Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Basketball 705,999 466,156


Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Football 3,045,742
Golf 9,695 9,121
Gymnastics 95,771
Soccer 148,575
Softball 154,935
Swimming 49,624
and Diving
Tennis 9,121
Track and 105,741 105,741
Field, X-
Country
Volleyball 190,907
Wrestling 162,073
Others
Subtotal All 4,029,250 0 1,229,951 0 0 0
Teams
Expenses 8,549,461
Not Related
to Specific
Teams
Total 4,029,250 0 1,229,951 0 8,549,461 0
Expenses

26 Severance $0 Input severance payments and applicable benefits recognized for past coaching and
Payments administrative personnel.
Men's Teams Only Women's Teams OnlyNot Allocated by Gender

Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

27 Recruiting $1,883,866 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
Basketball 276,945 138,647
Football 935,487
Golf 13,251 16,359
Gymnastics 71,784
Soccer 45,608
Softball 71,368
Tennis 53,284
Volleyball 52,556
Wrestling 67,120
Others
Total Expenses 1,364,224 519,642 0

28 Team $5,766,682 Input air and ground travel, lodging, meals and incidentals (including housing costs
Trave incurred during school break period) for competition related to preseason, regular season
l and non-bowl postseason. Amounts incurred for food and lodging for housing the team
before a home game also should be included. Use of the institution's own vehicles or
airplanes as well as in-kind value of donor-provided transportation.
Note: Expenses related to post-season bowls should be included in Category 41.

Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Basketball 1,132,077 718,388
Football 939,547
Golf 144,483 130,554
Gymnastics 211,260
Soccer 169,796
Softball 437,279
Tennis 83,869
Volleyball 564,321
Wrestling 264,909
Others
Total Expenses 2,913,806 2,852,876 0

29 Sports Equipment, $3,403,550 Input items that are provided to the teams only. Equipment amounts are
Uniforms and Supplies those expended from current or operating funds. Include value of in-
kind equipment provided.

Category 41.

Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Basketball 223,153 151,557
Football 2,070,269
Golf 29,938 44,829
Gymnastics 75,595
Soccer 62,234
Softball 91,592
Tennis 34,835
Country
Volleyball 46,517
Wrestling 63,125
Others
Expenses Not Related to 308,606
Specific Teams
Total Expenses 2,459,273 635,671 308,606

30 Game $3,073,649 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input
s any payments back to the NCAA for hosting a tournament.

Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Basketball 441,002 417,916
Football 1,858,583
Golf
Gymnastics 37,511
Soccer 43,087
Softball 55,745
Tennis 20,193
Volleyball 129,086
Wrestling 58,030
Others
Expenses Not Related to Specific Teams 4,350
Total Expenses 2,358,334 710,965 4,350

31 Fund Raising, Marketing $2,918,557 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Basketball 165,670 176,886
Football 230,731
Golf
Gymnastics 24,198
Soccer 12,764
Softball 25,198
Swimming and Diving 368
Tennis 322
Track and Field, X-
Country
Volleyball 55,355
Wrestling 46,656
Others
Expenses Not Related to 2,180,409
Specific Teams
Total Expenses 443,057 295,091 2,180,409

32 Sports $0 Input all expenses paid by the athletics department, including non-athletics personnel
Camp salaries and benefits, from hosting sports camps and clinics. Athletics personnel salaries
Expenses and benefits should be reported in Categories 22-25.

Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific
Teams

33 Spirit $561,485 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific Teams 561,485
Total Expenses 0 0 561,485

34 Athletic Facilities $6,519,374 Input debt service payments (principal and interest, including internal
Debt Service, Leases loan programs), leases and rental fees for athletics facilities for the
and Rental Fee reporting year regardless of entity paying (athletics, institution or other).
Note: If the institution is paying for all debt service, leases, or rental fees
for athletic facilities but not charging to athletics, this category should
equal Category 6A. If athletics or other entities are paying these expenses
or the institution is charging directly to athletics, this category will not
equal Category 6A.

Expenses by Object Athletic Facilities Debt Athletic Facilities Debt Athletic Facilities Debt
of Expenditure Service, Leases and Rental Service, Leases and Rental Service, Leases and Rental
Fee Fee Fee
Basketball
Football
Golf
Gymnastics
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not Related 6,519,374
to Specific Teams
Total Expenses 0 0 6,519,374

35 Direct Overhead and $14,455,845 Input overhead and administrative expenses paid by or
Administrative Expenses charged directly to athletics including:
• Administrative/Overhead fees charged by the institution to

athletics.
• Security.
• Utilities.
• Telephone.

Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Football 461,861
Golf 349,449 350,022
Gymnastics 61,330
Soccer 13,223
Softball 18,083
Tennis 3,820
Country
Volleyball 1,228
Wrestling 13,786
Others
Expenses Not Related 13,007,285
to Specific Teams
Total Expenses 908,792 539,768 13,007,285

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

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

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

37 Medical Expenses and $943,486 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Basketball 6,888 888
Football 34,488
Golf 888 888
Gymnastics 888
Soccer 1,192
Softball 888
Tennis 888
Volleyball 889
Wrestling 889
Others
Specific Teams
Total Expenses 44,041 8,297 891,148

38 Memberships and Dues $3,248,427 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Football 19,056
Golf 2,347 1,485
Gymnastics 901
Soccer 3,785
Softball 7,962
Tennis 550
Volleyball 6,649
Wrestling 3,161
Others
Expenses Not Related to Specific 3,141,387
Teams
Total Expenses 54,191 52,849 3,141,387

39 Student-Athlete Meals (non- $2,679,203 Include meal allowance and food/snacks provided to student-
travel) athletes.
Note: Meals provided during team travel should be reported in

Category 28.

Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Football 2,303,341
Golf 5,570 3,419
Gymnastics 20,979
Soccer 10,008
Softball 10,869
Tennis 6,970
Country
Volleyball 20,167
Wrestling 63,715
Others
Specific Teams
Total Expenses 2,493,100 176,453 9,650

40 Other Operating $5,629,881 Input any operating expenses paid by athletics in the report year which
Expenses cannot be classified into one of the stated categories, including:
• Non-team travel (conferences, etc.).

• Team banquets and awards.
If the figure is greater than 10% of total expenses, please report the top three
activities included in this category in the comments section.

Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Football 497,681
Golf 57,442 42,944
Gymnastics 47,557
Soccer 38,927
Softball 20,944
Tennis 23,324
Volleyball 62,554
Wrestling 32,658
Others
Expenses Not Related to Specific 4,543,921
Teams
Total Expenses 748,641 337,319 4,543,921

41 Bowl $2,026,733 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• Team travel, lodging and meal expenses.
• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
Note: All post-season bowl related coaching compensation/bonuses should be

reported in Category 41A, Bowl Expenses – Coaching Compensation/Bonuses.

Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Basketball
Football 2,026,733
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Expenses 2,026,733 0 0

41A Bowl Expenses - Coaching $282,075 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.
Note: All other post-season bowl related expenses should be

reported in Category 41, Bowl Expenses.

Expenses by Object of Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Basketball
Football 282,075
Golf
Gymnastics
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 282,075 0 0
Expenses Not Related
to Specific Teams
Total Expenses 282,075 0 0

Total Operating Expenses $95,315,376 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Basketball 7,715,509 4,358,983
Football 27,246,224
Golf 1,073,171 1,138,056
Gymnastics 1,501,132
Soccer 1,399,543
Softball 1,628,304
Swimming and Diving 1,117,878
Tennis 793,762
Track and Field, X-Country 1,754,604 1,831,929
Volleyball 2,095,429
Wrestling 1,758,898
Others
Expenses Not Related to Specific 0 0 39,901,954
Teams
Total Expenses 39,548,406 15,865,016 39,901,954

Athletics Participation
Table 531 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity
1 team's first scheduled contest in the traditional season: (a) is listed as a team member; (b) practices
with the varsity team and receives coaching from one or more varsity coaches; or (c) receives
athletically-related student aid.
Any student who satisfies one or more of the criteria above is a participant, including a student on a
team the institution designates or defines as junior varsity, freshman, or novice, or a student who
does not play in a scheduled contest, whether for medical reasons or to preserve eligibility (i.e., a
redshirt).
Student-athletes who participate in more than one sport should be counted in each sport. The Coed
Teams column is marked based on the content of the sports sponsored table (Mixed Sports) in the
School Info page. Male practice players are NOT to be included as participants in this table.
Number of Participants Number of Participants Number of Participants

Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Basketball 15 14
Cross Country 15 19 14 19 14 19
Football 139
Golf 9 8
Gymnastics 21
Soccer 31
Softball 24
Tennis 11
Track, Indoor 34 32 34 32 14 19
Track, Outdoor 37 35 34 32 14 19
Volleyball 14
Wrestling 42
Others
Total Participants 291 240 82 83 42 57
Participant Proportion 54.8% 45.2%
Unduplicated Count of 243 189
Participants

Head Coaching Assignments - Men's Teams

Table 2A 5 Table 2A - - - Head Coaches Assignments Men's Teams
Head Coaches of Men's Teams

Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 1 1
Football 1 1
Golf 1 1
Track and 1 1
Field, X-
Country
Wrestling 1 1
Others
Coaching 4 1 5 0 0 0 0 0
Position
Totals

Head Coaching Assignments - Women's Teams

Table 2B 9 Table 2B - - - Head Coaches Assignments Women's Teams
Head Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1
Golf 1 1
Gymnastics 1 1
Soccer 1 1
Softball 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 6 1 7 0 2 0 2 0
Position
Totals

Assistant Coaching Assignments - Men's Teams

Table 3A 22 Table 3A - - - Assistant Coaches Assignments Men's Teams
Assistant Coaches of Men's Teams

Volunteer Volunteer
Basketball 3 3
Football 10 10
Golf 1 1 1 1
Track and 1 2 3 1 1
Field, X-
Country
Wrestling 2 1 2 1
Others
Coaching 17 4 19 2 0 1 0 1
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 23 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1 2 2
Golf 1 1
Gymnastics 1 1 1 1
Soccer 1 1 1 1 1 1
Softball 1 1 2 2
Swimming 1 1 1 1 1 1
and Diving
Tennis 1 1
Track and 2 2 1 1 1 1
Field, X-
Country
Volleyball 1 1 2 2
Others
Coaching 4 4 6 2 12 3 12 3
Position
Totals

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

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $75,272,301
53 - Total Institutional Debt: $515,346,935
54 - Athletics Dedicated Endowments: $6,514,048
55 - Institutional Endowments: $114,640,992
56 - Athletics Related Capital Expenditures: $5,492,923
Other Data Categories:
Institutional Expenses: $1,250,519,554

Athletically-Related Facilities Annual Debt Service: $6,563,893
Institution's Annual Debt Service: $48,357,139
Institution's Education and General Expenses: $962,309,140
Average Cost of Full Grant-in-Aid - In-State: $18,756
Average Cost of Full Grant-in-Aid - Out-of-State: $33,146
Average Cost of Attendance - In-State: $21,186
Average Cost of Attendance - Out-of-State: $35,576
Expenses Dedicated to Compliance: $611,472
Name of Compliance Software Used: JUMP FORWARD
Compliance FTEs: 6

Revenue Distribution - Sports Sponsored

Distribution Year: 2020
Academic Year of Sport Sponsorship Information: 2018-19
Men's Sports Women's Sports Mixed Sports

x Football x Softball
x Men's Basketball x Women's Basketball
x Men's Cross Country x Women's Cross Country
x Men's Golf x Women's Golf
x Men's Track, Indoor x Women's Gymnastics
x Men's Track, Outdoor x Women's Soccer
x Men's Wrestling x Women's Swimming and Diving
x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 7 Total Women's Sports Sponsored: 11 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 18 Sponsored: 18

Revenue Distribution - Grants-in-Aid

Academic Year of Grant-in-Aid Information: 2018-19
Men's Team Sports
Men's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Basketball 12.74 0 12.74
Football 82.1 4.06 86.16
Golf 5.04 0.68 5.72
Track and Field, X- 13.59 1.3 14.89
Country
Wrestling 10.54 0 10.54
Total Men's 124.01 6.04 130.05
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Basketball 13.57 0 13.57
Golf 5.62 0.19 5.81
Gymnastics 11.58 1 12.58
Soccer 14.96 0.45 15.41
Softball 12.19 0.44 12.63
Swimming and Diving 14.4 0.85 15.25
Tennis 7.49 1 8.49
Track and Field, X- 18.03 1.53 19.56
Country
Volleyball 10.82 0 10.82
Total Women's 108.66 5.46 114.12
Mixed Team Sports

Mixed Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Total Mixed 0 0 0
Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies Equivalencies Current Year
238.04 244.17 6.13 (2.58%)

Revenue Distribution - Pell Grants

Academic Year of Pell Grant Information: 2018-19
Men's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 5 4 1 23,275
Football 42 44 -2 191,264
Golf 0 0 0 0
Track and Field, X- 9 15 -6 38,574
Country
Wrestling 9 12 -3 46,405
Men's Total 65 75 -10 299,518
Women's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 2 2 0 8,740
Golf 0 0 0 0
Gymnastics 1 1 0 6,095
Soccer 1 2 -1 6,045
Softball 1 3 -2 4,245
Swimming and Diving 2 0 2 8,290
Tennis 0 0 0 0
Track and Field, X- 6 5 1 26,197
Country
Volleyball 1 3 -2 2,723
Women's Total 14 16 -2 62,335
Mixed Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total

2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 79 91 -12 $361,853

Comments
Comments:

Miscellaneous Information
Note: These values are calculated from data entered earlier in the system.
Athletically Input the total amount of athletic student-aid for the reporting year including:
Related • Summer school.
Student Aid
• Tuition discounts and waivers (unless it is a discount or waiver available to the general
student body).
• Aid given to student-athletes who are inactive (medical reasons) or no longer eligible
(exhausted eligibility).
Note: Division I Grants-in-aid equivalencies are calculated by using the revenue distribution
equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue distribution equivalencies.
Only tuition, fees, room, board and course related books are countable for grants-in-aid
revenue distribution per Bylaw 20.02.7.
Athletics aid awarded to non-athletes (student-managers, graduate assistants, trainers) should

be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars
in the Expenses Not Related to Specific Teams row as long as you have reported non- zero
entries for Equivalencies, Number of Students, and Dollars (all 3 required for at least one
sport).
Note: Pell grants are provided by the government, not the institution or athletics
department, and therefore should be excluded from reporting in this category.
This information can be managed within the NCAA's Compliance Assistance (CA) software.
The information entered into compliance assistance will automatically populate to the athletic
student aid section within the NCAA Financial Reporting System when the CA import feature
is selected.
Men's Teams $5,008,692
Women's Teams $4,324,713
Total Amount $9,333,405
Recruiting Input transportation, lodging and meals for prospective student-athletes and institutional
Expenditures personnel on official and unofficial visits, telephone call charges, postage and such. Include
value of use of institution's own vehicles or airplanes as well as in-kind value of loaned or
contributed transportation.
Men's Teams $1,364,224
Women's Teams $519,642
Total Amount $1,883,866
Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms inclusive of:

• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement and earned deferred compensation, including those funded by
the state.
Note: Bonuses related to participation in a post-season bowl game should be included in

Category 41A.
Average Salaries of Head Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $1,637,537 4.5 $1,473,783 5
Women's Teams $262,812 8.5 $248,212 9
Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches Salaries related entities W-2 and 1099 forms inclusive of:

• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement and earned deferred compensation, including those funded
by the state.
Note: Bonuses related to participation in a post-season bowl game should be included in

Category 41A.
Average Salaries of Assistant Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $325,511 18.5 $286,760 21
Women's Teams $98,012 17.5 $85,760 20

Statement of Revenues and Expenses

For the fiscal year ended 2019 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $11,598,693 $4,181,205 $397,791 $297,249 $0 $16,474,938
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $2,054,314 $2,054,314
4 Direct Institutional $0 $0 $0 $0 $0 $0
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $0 $186,540 $0 $6,200 $0 $192,740
8 Contributions $5,349,317 $181,872 $23,498 $38,482 $11,666,351 $17,259,520
9 In-Kind $225,951 $36,250 $6,250 $101,756 $576,922 $947,129
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $17,226,400 $4,941,600 $0 $0 $5,677,682 $27,845,682
12 NCAA Distributions $0 $3,589,477 $10,660 $39,030 $332,241 $3,971,408
13 Conference $0 $1,334,575 $26,850 $249,640 $1,506,680 $3,117,745
Distributions (Non
Media and Non Bowl)
13A Conference $12,519,000 $0 $0 $0 $0 $12,519,000
Distributions of Bowl
Generated Revenue
14 Program, Novelty, $1,508,164 $202,506 $39,043 $40,262 $108,492 $1,898,467
Parking and Concession
Sales
15 Royalties, Licensing, $1,346,500 $16,500 $15,000 $10,000 $1,276,188 $2,664,188
Advertisement and
Sponsorships


16 Sports Camp Revenues $0 $0 $0 $0 $0 $0
17 Athletics Restricted $0 $0 $0 $0 $348,073 $348,073
Endowment and
Investments Income
18 Other Operating $0 $0 $111,696 $1,321,304 $2,528,194 $3,961,194
Revenue
19 Bowl Revenues $2,157,486 $0 $0 $0 $0 $2,157,486
Total Operating $51,931,511 $14,670,525 $630,788 $2,103,923 $26,075,137 $95,411,884
Revenues
Expenses
20 Athletic Student Aid $3,425,460 $518,957 $548,792 $4,840,196 $184,878 $9,518,283
21 Guarantees $425,000 $593,625 $194,462 $42,552 $0 $1,255,639
22 Coaching Salaries, $8,690,170 $3,364,083 $1,366,908 $3,918,818 $0 $17,339,979
Benefits and Bonuses
paid by the University
and Related Entities
23 Coaching Salaries, $0 $0 $0 $0 $0 $0
Benefits and Bonuses
paid by a Third Party
24 Support Staff/ $3,045,742 $705,999 $466,156 $1,041,304 $8,549,461 $13,808,662
Administrative
Compensation, Benefits
and Bonuses paid by the
University and Related
Entities
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation, Benefits
and Bonuses paid by
Third Party
26 Severance Payments $0 $0 $0 $0 $0 $0
27 Recruiting $935,487 $276,945 $138,647 $532,787 $0 $1,883,866
28 Team Travel $939,547 $1,132,077 $718,388 $2,976,670 $0 $5,766,682
29 Sports Equipment, $2,070,269 $223,153 $151,557 $649,965 $308,606 $3,403,550
Uniforms and Supplies
30 Game Expenses $1,858,583 $441,002 $417,916 $351,798 $4,350 $3,073,649


31 Fund Raising, $230,731 $165,670 $176,886 $164,861 $2,180,409 $2,918,557
Marketing and
Promotion
32 Sports Camp Expenses $0 $0 $0 $0 $0 $0
33 Spirit Groups $0 $0 $0 $0 $561,485 $561,485
34 Athletic Facilities Debt $0 $0 $0 $0 $6,519,374 $6,519,374
Service, Leases and
Rental Fee
35 Direct Overhead and $461,861 $52,302 $52,302 $882,095 $13,007,285 $14,455,845
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
37 Medical Expenses and $34,488 $6,888 $888 $10,074 $891,148 $943,486
Insurance
38 Memberships and Dues $19,056 $28,906 $28,585 $30,493 $3,141,387 $3,248,427
39 Student-Athlete Meals $2,303,341 $83,541 $50,451 $232,220 $9,650 $2,679,203
(non-travel)
40 Other Operating $497,681 $122,361 $47,045 $418,873 $4,543,921 $5,629,881
Expenses
41 Bowl Expenses $2,026,733 $0 $0 $0 $0 $2,026,733
41A Bowl Expenses - $282,075 $0 $0 $0 $0 $282,075
Coaching
Compensation/Bonuses
Total Operating $27,246,224 $7,715,509 $4,358,983 $16,092,706 $39,901,954 $95,315,376
Expenses
Excess (Deficiencies) $24,685,287 $6,955,016 -$3,728,195 -$13,988,783 -$13,826,817 $96,508
of Revenues Over
(Under) Expenses

FY19 Revenue & Expense

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FY19 Revenue & Expense

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

Primary Contact ANDREW Title: DIRECTOR OF ATHLETICS

Classification & Conference:

NCAA Primary Division: I-FBS

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

NCAA Membership Financial Reporting System Page 1 of 79

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

NCAA Membership Financial Reporting System Page 2 of 79

• Public and faculty sales.

Please report amounts paid in excess of ticket's face value to obtain

This amount includes funding specifically earmarked for the

This amount also includes state funded employee benefits.

Any state or other government support appropriated to the

• Unrestricted funds allocated to the athletics department by the

NCAA Membership Financial Reporting System Page 3 of 79

ID Item Amount Definition

• Administrative services provided by the university to athletics but

Do not include depreciation.

Note: This category should equal Category 36. If the institution is

Do not report depreciation.

Note: If the institution is paying for all athletic facilities debt

NCAA Membership Financial Reporting System Page 4 of 79

ID Item Amount Definition

• Amounts received from individuals, corporations, associations,

Contributions shall include cash and marketable securities.

• Pledges until funds are provided to athletics for use.

• Dealer provided automobiles.

All in-kind contributions that are made as a result of a licensing or

Please offset in-kind values in the appropriate expense category.

NCAA Membership Financial Reporting System Page 5 of 79

ID Item Amount Definition

The total of this category should equal expense Categories 23 and

In some cases, NCAA distributions may be provided by the

Note: Conference distributions of revenue generated by a post-

ID Item Amount Definition

Advertising should be included in Category 15.

An allocation may be necessary to distinguish revenues generated

This category includes only restricted investment and endowment

NCAA Membership Financial Reporting System Page 7 of 79

ID Item Amount Definition

Total Operating $95,411,884 Total of Categories 1-19.

Note: Division I Grants-in-aid equivalencies are calculated by using

Athletics aid awarded to non-athletes (student-managers, graduate

Note: Pell grants are provided by the government, not the

This information can be managed within the NCAA's Compliance

NCAA Membership Financial Reporting System Page 8 of 79

ID Item Amount Definition

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game

Expense Category 23 and 25 should equal Category 10.

Note: Bonuses related to participation in a post-season bowl game

NCAA Membership Financial Reporting System Page 9 of 79

ID Item Amount Definition

Staff members responsible for the gender-specific athletics

Expense Category 23 and 25 should equal Category 10.

NCAA Membership Financial Reporting System Page 10 of 79

ID Item Amount Definition

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

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

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

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

NCAA Membership Financial Reporting System Page 11 of 79

ID Item Amount Definition