FY19 NCAA Financial Report
FY19 NCAA Financial Report
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Sports Sponsorship:
Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $613,973 Input revenue received for sales of admissions to athletic events.
This may include:
Do not report:
• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.
Consult with your conference offices if you do not have the media
rights distribution amount available.
12 NCAA Distributions $1,365,548 Input revenues received from all NCAA distributions including
NCAA championships reimbursements and payments received from
the NCAA for hosting a championship.
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 $656,894 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.
• Expense reimbursements.
• Ticket sales.
• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.
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 $98,947 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
36 Indirect Institutional $1,520,496 Input overhead and administrative expenses NOT paid by or
Support charged directly to athletics including:
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 $0 Input all expenditures related to participation in a post-season bowl
game, including:
Revenue/Expense Details
1 Ticket $613,973 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).
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.
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 $12,933,600 Input student fees assessed and restricted for support of intercollegiate athletics.
4 Direct $6,097,000 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.
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.
6 Indirect $1,520,496 Input value of costs covered and services provided by the institution to
Institutional athletics but not charged to athletics including:
Support
• Administrative services provided by the university to athletics but not
charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
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 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
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.
8 Contributions $501,232 Input contributions provided and used by athletics in the reporting year including:
Do not report:
9 In-Kind $0 Input market value of in-kind contributions in the reporting year including:
All in-kind contributions that are made as a result of a licensing or sponsorship agreement should
be reported in Category 15.
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.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.
11 Media $0 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.
12 NCAA $1,365,548 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting
ns a championship.
14 Program, Novelty, Parking and Concession Sales $91,060 Input revenues from:
• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
16 Sports Camp $336,763 Input amounts received by the athletics department for sports camps and
Revenues clinics.
17 Athletics Restricted $0 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.
18 Other Operating $656,894 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.
19 Bowl $0 Input all amounts received related to participation in a post-season bowl game,
Revenues including:
• Expense reimbursements.
• Ticket sales.
20 Athletic Total Dollar $8,145,663 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).
• Other expenses related to attendance.
21 Guarantees $823,000 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.
22 Coaching Salaries, Benefits and $5,955,114 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by the University reportable on the university or related entities W-2 and 1099
and Related Entities forms inclusive of:
• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.
24 Support Staff/ $4,137,608 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.
26 Severance $0 Input severance payments and applicable benefits recognized for past coaching and
Payments administrative personnel.
27 Recruiting $419,728 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 $1,780,675 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.
29 Sports Equipment, $1,136,651 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.
30 Game $844,225 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input any
s payments back to the NCAA for hosting a tournament.
31 Fund Raising, Marketing $253,959 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.
32 Sports $118,323 Input all expenses paid by the athletics department, including non-athletics
Camp personnel salaries and benefits, from hosting sports camps and clinics. Athletics
Expenses personnel salaries and benefits should be reported in Categories 22-25.
33 Spirit $56,866 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.
34 Athletic Facilities $0 Input debt service payments (principal and interest, including internal loan
Debt Service, Leases programs), leases and rental fees for athletics facilities for the reporting year
and Rental Fee 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 $98,947 Input overhead and administrative expenses paid by or charged
Administrative Expenses directly to athletics including:
36 Indirect Institutional $1,520,496 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:
37 Medical Expenses and $324,939 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $276,575 Input memberships, conference and association dues.
39 Student-Athlete Meals (non- $228,949 Include meal allowance and food/snacks provided to student-
travel) athletes.
40 Other Operating $1,789,884 Input any operating expenses paid by athletics in the report year which
Expenses cannot be classified into one of the stated categories, including:
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 $0 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.
41A Bowl Expenses - Coaching $0 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.
Athletics Participation
Table 507 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.
Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies Equivalencies Current Year
243.23 238.23 -5.00 (-2.06%)
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Baseball 9 7 2 37,729
Basketball 8 8 0 43,410
Football 38 35 3 180,957
Golf 1 2 -1 4,645
Swimming and 1 2 -1 7,619
Diving
Tennis 1 1 0 4,645
Volleyball 0 0 0 0
Men's Total 58 55 3 279,005
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 5 4 1 30,699
Field Hockey 2 3 -1 8,690
Golf 1 2 -1 7,557
Gymnastics 1 3 -2 4,845
Soccer 3 2 1 10,462
Softball 4 2 2 22,680
Swimming and Diving 0 1 -1 0
Tennis 0 0 0 0
Track and Field, X- 11 12 -1 50,275
Country
Volleyball 0 1 -1 0
Women's Total 27 30 -3 135,208
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 85 85 0 $414,213
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).
• 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.
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 $3,786,007
Women's Teams $3,605,722
Total Amount $7,391,729
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 $260,857
Women's Teams $158,871
NCAA Membership Financial Reporting System Page 76 of 80
Reporting Institution: Ball State University Reporting Year (FY): 2019
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:
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: