ID Category Definition (Old) Definition (New) Task Force Comments 1 Ticket Sales Include revenue received for sales of admissions to athletics events. Include ticket sales to the public, faculty and students, and money received for shipping and handling of tickets. Do not include ticket sales for conference and national tournaments that are pass-through transactions. Report amounts in excess of a ticket’s face value paid by ticket purchasers (for example, to obtain preferential seating) in Category 4 (Contributions) Input revenue received for sales of admissions to athletic events. This may include: • Public and faculty sales; • Student and • 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). No specific issues noted. 2 Direct or Other Government Support Include state, municipal, federal and other government appropriations made in support of the operations of intercollegiate athletics. This amount includes funding specifically earmarked to the athletics department by government agencies for which the institution has no discretion to reallocate. Any state or other government support appropriated to the university, for which the university determines the dollar allocation to the athletics department state, municipal, federal and other appropriations made in support of athletics. This amount includes funding specifically earmarked for the athletics department by government agencies for which the institution cannot reallocate. Any state or other government support appropriated to the university, for which the university determines the dollar allocation to the athletics department shall be reported in Direct Institutional Support (Category 4). ot applicable for Virginia public institutions.
8 Contributions Include amounts received directly from individuals, corporations, associations, foundations, clubs or other organizations that are designated, restricted or unrestricted by the donor or the operation of the athletics program. Report amounts paid in excess of a ticket's value. Contributions shall include cash, marketable securities and in-kind contributions. In-kind contributions may include dealer-provided automobiles (market value of the use of a car), apparel and soft-drink products for use by staff and teams. Do not report pledges until funds are allocated. Report gifts and merchandise from corporate sponsorship agreements in Category 12 (Royalties, Licensing, Advertisement and Sponsorship). 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; • contributed by outside contributors for the payment of debt service, lease payments or rental fee expenses for athletic facilities in the reporting year; and • Amounts received face value for tickets. Contributions shall include cash and marketable securities. Do not report: • Pledges until funds are provided to athletics for use. • Capital contributions to be used in other reporting years. Does the term “operations” indicate that capital related should be excluded? Based on email response from Jeff O’Barr, the answer is YES. Does the item “do not report capital contributions to be used in other reporting years” indicate we should pick up capital related contributions used in the current year (See above note on email from Jeff O’Barr). 9 In-Kind Previously in contributions Input market value of contributions in the reporting year including: • Dealer provided automobiles • Equipment • Services • Nutritional product New revenue line, previously in-kind revenue was included with contributions.
12 NCAA Distributions Include revenue received from participation in bowl games, tournaments and all NCAA distributions. This category includes amounts received for direct participation or through a sharing arrangement with an athletics conference, including shares of conference television agreements. If known by sport, report as such. Include any payments received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). 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. 12/13 now on separate lines, they were previously reported together. 13 Conference Distributions (Non Media or Bowl) Same as 12 above Input all revenues received by conference distribution, excluding portions of distribution relating to media rights (reported in category 11) or NCAA distributions (reported in category 13). Note: Conference distributions of revenue generated by a post-season bowl to conference members should be recorded in this category. Distributions for reimbursement of bowl expenses should be included in Category 19. 12/13 now on separate lines, they were previously reported together. Bowl Revenues are in Category 19 starting with Fiscal Year 2016. season
14 Program, Novelty, Parking and Concession Sales Include revenue of game programs, novelties, food or other concessions, and parking revenues. Revenue from sales of game advertising is to be included in Revenue Category 12 (Royalties, Licensing, Advertisements and Sponsorships). Input revenues from: • Game Programs. • Novelties. • Food and Concessions. • Parking. Advertising should be included in Category 15. No specific issues noted. 15 Royalties, Licensing, Advertisement and Sponsorships Include all revenue from corporate sponsorships, licensing, sales of advertisements, trademarks and royalties. An allocation will be necessary to distinguish revenues generated by athletics versus the university if payments are combined. Include the value of in-kind products and services provided as part of the sponsorship (e.g., equipment, apparel, soft drinks, water and isotonic products). revenues from: • Sponsorships. • Licensing Agreements. • Advertisement. • Royalties. • In-kind products and services as part of sponsorship agreement. An allocation may be necessary to distinguish revenues generated by athletics versus the university if payments are combined. No specific issues noted. GMU investigated appropriate revenue category for their third-party vendor that manages Patriot Center. 16 Sports Camp Revenues Include amounts received by the athletics department for sports camps and clinics. amounts received by the athletics department for sports camps and clinics. No specific issues 17 Athletics Restricted Endowment and Investments Income Include endowment spending policy distribution and other investment income in support of the athletics department. These categories include only restricted investment and Please report spending policy distributions from athletics restricted endowments and investment income used for athletics operations in the reporting year. This category includes only Amounts reported as revenue are only recognized to the extent of expenses covered in the applicable year. (Similar to amounts received from related
endowment income for the operations of intercollegiate athletics; institutional allocations of income from unrestricted endowments qualify as “Direct Institutional Support.” restricted investment and endowment income for the operations of intercollegiate athletics; institutional allocations of income from unrestricted endowments qualify as “Direct Institutional Support” and should be reported in line 4. Please make sure amounts reported are only up to the amount of expenses covered by the endowment for the reporting year. Foundations in support of Athletics’ operation – Revenue category 8). 18 Operating Revenue Less than five percent of total revenues may appear on this line. If the number is greater than five percent, please reclassify adequate revenue to the appropriate category(ies) above to bring the category to less than five percent of the total revenue. Input any operating revenues received by athletics in the report year which cannot be classified into one of the stated categories. If the figure is greater than ten percent of total revenues, please report top three drivers in the comments section. Footnote disclosure required. 19 Bowl Revenues Input all amounts received related to participation in a post-season bowl game, including: •Expense Reimbursements •Ticket Sales This was a new line for fiscal year 2016. Total Operating Revenues of categories 1-17. Total of categories 1-18.
excluded from reporting in this category. This information should be managed within the NCAA’s compliance assistance 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 Include amounts paid to visiting participating institutions. Input amounts paid to visiting participating institutions, including per diems and/or travel and meal expenses. No specific issues noted. 22 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 compensation, bonuses and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of: • Gross wages and bonuses. • Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. Place any severance payments in Category 26. Only exception is any salaries/benefits related to “severance pay” should be reported on line 26.
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). Note: Bonuses related to participation in a bowl game should be included in Category 41. 23 Coaching Salaries, Benefits and Bonuses 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). Input compensation, bonuses and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: • Car stipend. • Country club membership. • Allowances for clothing, housing, entertainment. • Speaking fees. • Camps compensation. • Media income. • Shoe and apparel income. Expense Category 23 and 25 should Category 10. Note: Bonuses related to participation in a bowl game should be included in Category 41. Not applicable to most schools, most have all compensation reflected on schools W-2. However, VT indicated third-party contract with coaches. Example: NIKE pays directly, not through school. season
24 Support Staff/ Administrative Compensation, 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. Input compensation, bonuses and benefits paid to all administrative and support staff reportable on the university or related entities (e.g. foundations or booster clubs) W-2 and 1099 forms inclusive of: • Gross wages and bonuses. • Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. Staff members responsible for the 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. Only exception is for any salaries/benefits related to spirit groups. ALL expenses related to spirit groups should be included on line 33
25 Support Staff/ Administrative Compensation, Benefits and Bonuses paid by 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 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). compensation, bonuses and benefits paid to administrative and support staff by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: • Car stipend. • Country club membership. • Allowances for clothing, housing, entertainment. • Speaking fees. • Camps compensation. • Media income. • Shoe and apparel income. Expense Category 23 and 25 should equal Category 10. None noted by any school. 26 Severance Payments Include severance payments and applicable benefits recognized for past coaching and administrative personnel. Input severance payments and applicable benefits recognized for past coaching and administrative personnel. 27 Recruiting Include transportation, lodging and meals for prospective and institutional personnel on official and unofficial visits, telephone call charges, postage and such. Include value of use of institution’s own vehicles or airplanes as well as in-kind value of loaned or contributed transportation. Input transportation, lodging and meals for prospective 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.
conference for hosting a tournament. Note: Expenses related to post-season bowls should be included in Category 41. 31 Fund Raising, Marketing and Promotion Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Input costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Noted any salaries and benefits should be on line 24. 32 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. 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 33 Spirit Groups Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Note: Expenses related to post-season should be included in Category 41. Include ALL expenses, including any salaries/benefits and financial aid. 34 Athletic Facilities Debt Service, Leases and Rental Fees Input debt service payments (principal and interest, including internal loan programs), leases and rental fees for athletics facilities for the reporting year regardless of entity paying (athletics, institution or other). Do not report depreciation. Debt service payments will be on a separate line in the Agreed Upon procedures report.
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). • Utilities. • Equipment Repair. • Telephone. • Other Administrative Expenses. Do not report depreciation. Note: This category should equal category 6. 37 Medical Expenses and Insurance Include medical expenses and medical insurance premiums for Input medical expenses and medical insurance premiums for No specific issues noted. 38 Memberships and Dues Include memberships, conference and association dues. Input memberships, conference and association dues. No specific issues noted. 39 Meals (non-travel) Include meal allowance and food/snacks provided to student-athletes. Note: Meals provided during team travel should be reported in Category 28. This was a new category for fiscal year 2016. 40 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 Input any operating expenses paid by athletics in the report year which cannot be classified into one of the stated categories, including: •Non-team travel (conferences, etc.) • Team banquets and awards Some schools previously reported indirect costs paid by Athletics here. As noted, that should be reported on line 35 for the NCAA on-line system and separately on the Agreed Upon Procedures schedule.