This is the thirty-fourth post in an ongoing series as we file Missouri Sunshine Law (RSMo 610) requests and investigate the non-renewal of the contract of University of Central Missouri President Aaron Podolefsky. Links to previous coverage are below the fold. BG and MB

Whoever it was who said irony is dead was wrong. Irony is not only alive and well, it is enjoying robust health.

The Department of Lucrative Athletics

By GILBERT M. GAUL

Published: November 27, 2009

….College presidents contend that their hands are tied by confounding economic forces. To pay for non-revenue sports like volleyball and track, they depend on their football and basketball programs. But this Faustian line of logic obscures some important points.

The rise of College Sports Inc. didn’t happen by accident. Administrators at many universities have allowed athletic departments to operate independently, like stand-alone entertainment divisions. They have separate budgets, negotiate their own TV deals and, in some cases, employ hundreds of coaches and staff. And as long as they continue to collect ever-larger sums from ticket sales, boosters and television, who is going to tell them to spend less?….

….If college presidents really wanted to halt the college sports machine, they could try two options. They could insist that athletic departments operate within their university budgets, like the English or biology departments; or they could ask Congress to rescind the tax breaks on the commercial income earned by athletic programs…. [emphasis added]

Of course, anyone who has followed this series knows what can happen to college presidents who tangle with their schools athletics department, especially if the Board of Governors are good-ole-boy athletics supporters for whom the college exists to support athletics rather than the other way around…you know…the way it’s supposed to be.  

A couple of weeks ago, on November 18, some students who value education over athletics organized a campus march in support of President  Podolefsky. One of the student organizers, who happens to be an officer in the Student Government Association, utilized the campus e-mail system (groupwise) to inform the campus community about plans for the march as they were made. This apparently annoyed the athletic director, and he fired off a snippy e-mail expressing that displeasure and attempting to put the unctuous student in his place.

The authenticity of the emails that follow was confirmed by a telephone conversation with the student organizer on December 1, 2009:

[….] Nicholas McDaniels 11/18/2009 1:54 PM [….]

We had approximately thirty people out today marching in support of the President and against the board of govenors.  Those thirty include two old board members.  I appreciate everyone’s help and the event was extremely succesful.  I will keep everyone updated with our calls to the governor and suggest that faculty and staff call the governor as well.  Also, an important note: The next board of governors meeting we plan to invite everyone to attend so we can show them how we feel.  So please plan on attending.  It is currently planned for the week of finals.  I will email more details as the come available.

Thanks for your time,

Nick McDaniels

[….] Jerry Hughes 11/18/09 4:12 PM [….]

Nick, It’s my understanding that you where given access to the groupwise account to provide information to the campus community about your recycling project.  Let’s please keep your comments to information about recycling and not your personal agendas. You should make those comments on social networking web sites as opposed to groupwise.

Jerry Hughes

Director of Athletics

The student was not cowed by Mr. Hughes, and made that clear in his response.

[….] Nicholas McDaniels 11/18/2009 4:36 PM [….]

Jerry, I have been given access for two reasons, first and foremost as a SGA Vice President, who’s duty is to represent the students.  As many polls indicate the students feel strongly about our president and want him to stay, therefore I am doing my job and utilizing a resource provided to our SGA for that reason.  Second reason is for recycling, not to be confused with my above actions.  Recycling has nothing to do with this.  If any of my bosses have any problems with me using this tool, which students paid for, they can let me know.  I would be interested in how this has to do with athletics, but that is neither here, nor there.  I appreciate your sentiments.

Sincerely,

Nicholas McDaniels

Vice President of the House

SGA

[….] Jerry Hughes 11/18/09 5:39 PM [….]

Nick, If your objective is to converse with your  fellow students in your role as SGA Vice President, then I believe you should do that through the student email system, as opposed to groupwise.  You do not represent the faculty, professional staff, support staff or bargaining unit employees in your role as SGA Vice President.  You represent the students and your focus should be conversing with the group you represent.

My comments to you have nothing to do with intercollegiate athletics.  I made my comments to you as a individual who has committed 38 years to education.  I have over 30 years as a Senior Level Administrator at the University of Central Missouri.  I am always interested in helping to educate young people and that’s why I sent you the original email.    It’s my opinion that you misused your groupwise account privilege.

Jerry Hughes

Director of Athletics

[….]Nicholas McDaniels [11/18/09 6:10 PM] [….]

Jerry, I understand your position, I am using groupwise to send out the student position to all faculty and staff and work with faculty and staff.  Unfortunately, we cannot email all students and this is the best means of communication (we are not given access to a mass email to all students).  Either way, have a good night and good luck with finding a President that will be friendly to athletics and move us through a 4-7 million dollar budget crisis.

Nick McDaniels

The Associate Athletic Director also weighed in with an email that is equal parts chest-thumping indignation, patronizing condescension and plain old run-of-the-mill jackassery:

[….]Shawn Jones 11/18/09 4:45 PM [….]

Mr. McDaniels,

GroupWise is not the place for personal opinions and personal causes and opinions on campus leadership, i.e. your harsh comments regarding the Board of Governors.

As a student, I assume you have GroupWise access for your recycling project, which is worthwhile.  However, in my opinion, you have severely abused that privilege with your e-mails today.  

You are welcome to protest the Board’s decision, but I believe you had no right to post your opinions and information via the GroupWise system.  That is not the intent of the system.  Additionally, as a public relations professional, I have some advice for you…..Check your spelling and usage before you send out mass communication.  It is damaging to the credibility of your message when words are not spelled correctly.  Take the advice, or don’t take it….your call.

Nick, I am an alum and I have worked or been on this campus for 15 years.  That includes three different presidents.  You are a young man who clearly has a bright future ahead.  Your passion for this cause is clear.  However, let me assure you that this university will move
forward for years to come with many different presidents after you and I are long gone.  Some will be good, some may not be as good.  Those decisions are made by people appointed by the Governor of the State of Missouri and confirmed by the Missouri Senate.  You can’t call the Governor and just get board members removed because they voted against a president you like, or if they voted for a president you didn’t like.  If board members got removed because they voted against a president, then presidents would have no one to answer to and enjoy dictator-like control of state institutions of higher education.  None of us know the whole story because the board by law cannot comment.  Every business has leaders, owners or boards and they get to make the personal decisions, whether you care for them or not.  That is a reality you will most likely deal with the rest of your working life. The university is bigger than any one person, and will continue on and will continue to be a wonderful place and I hope you keep that in mind.  

Respectfully,

Shawn Jones

Shawn Jones

Associate Athletic Director

I’m sorry – but I have to ask…Does anyone else get the feeling that what he really wanted to say here was “Let’s measure ’em!”?

Fortunately, our student organizer isn’t intimidated by jocks:

[….]Nicholas McDaniels 11/18/2009 5:38 PM [….]

Mr Jones,

For your information, I am the Student Government Vice President of the House and that is why I have groupwise.  I am representing approximately eighty percent of the student body (according to the mule skinner), therefore, I have every right to utilize this tool, provided to me by the administration.  

I believe you have severely overstepped your boundaries as assistant athletic director to get involved with an issue that does not regard you.

Your point on my grammar is correct, I should have proof-read the email better.  I was naive to think that I would be able to send out a campus-wide email, without receiving such scrutiny.  It will not happen in the future.  

I do not expect to be able to call the governor and get my way.  However, I do believe in standing up for the student voice and working hard to keep students interests first.  I apologize that athletics seems to be so against the board, but I feel that it is necessary to stand up for student values.  Every major group does have a board, and it should be reactive to the needs of that group.  The opposition to the movement (yourself included) seems to have forgotten that three members voted against not rehiring the President.  You are also correct on the fact that none of us know everything about the situation, but as students we deserve to know what is happening, and if there is a problem we must act.  If there is something truly wrong with our President, I believe that it would have been a unanimous decision.  I find it truly upsetting that both you and Jerry Hughes have responded to me.  I truly hope that the University will continue to be a great place, but I am concerned that going into a huge budget crisis, it may not be.  I will tell you the same thing I told Jerry Hughes.  If you have a problem with me using the email system please contact Rich Morrell, the advisor for the Student Government Association.  

Sincerely,  

Nicholas R. McDaniels

Vice President of the House

SGA

At this point, the ADs underling goes beyond run-of-the-mill jackassery and sets himself apart as one of the masters of the trade. And please take note that the same person who criticized Nick’s grammar and maturity uses a triple question mark like a 12-year-old girl. All that’s missing is a “ZOMG!!!”

[….]Shawn Jones 11/18/09 6:13 PM [….]

Nick,

Wow.  What I now have is a real problem with your immaturity.  

You see, it does involve me because you sent it to me on GroupWise…remember???  If I “overstepped by boundaries” by questioning your misuse of the GroupWise system, then what are your boundaries?  I guess you can do whatever you want to whoever you want, but as a PR professional on this campus for a decade I can’t give you any advice on how to properly use a system I have used properly for ten years………You make no sense at all and it now frightens me that you are a leader of students at my alma mater.  

So you have every right to use this tool provided to you in any way you see fit, but I have severely overstepped my boundaries as an assistant athletic director by questioning your proper use of it?  I guess as a measly “Associate Athletic Director” I have no right to question a powerful man like yourself.  You mentioned that Jerry Hughes also responded to you.  He’s been working on this campus longer than you have been alive.  Can he question your use of GroupWise incorrectly?

Additionally, athletics is not against the board as you stated.  I am not choosing sides and my e-mail to you did not choose sides.  I tried to be friendly and respectful and you respond by acting as if I have no right to feel you misused a university communications tool….I mean what do I know about public relations, marketing, media relations right???????  You put words in my mouth and it would appear you believe everything you read from those who write blogs who have an anti-intercollegiate athletics agenda. Leadership 101 is listening to all sides and forming your own opinions.  You have never met me, we have never had any conversation on the university, yet you made wild allegations on what I think.  How do you know how I feel?  All you know is that I think you misused the GroupWise system and that I tried to help you understand why you may not know everything you desire to know on the president’s contract renewal.  Because I sent that, according to you, I am against your “movement”.  Again, wow.    

You have proven my point that everyone is not prepared for the power that comes with being able to reach everyone on campus via GroupWise.  Clearly, life has not yet provided you with thick skin or the ability to deal with things that don’t go exactly the way you had planned out in your mind.  

Shawn Jones

Shawn Jones

Associate Athletic Director [….]

An over-the-top screed like that pretty much clears up how you feel. And to turn around your concerns…that a PR professional lacks any judgment or common sense and puts a hyperbolic tirade like that out there in an email that is bound to become public frightens me.

[….]Nicholas McDaniels [11/18/09 6:25 PM] [….]

Ok, I am sorry if you think I am immature.  I felt it was wrong that a associate athletic director felt it was necessary to tell me that I was abusing my right to inform the citizens of this community about the way the students seem to feel.  I am not saying that I can do whatever I want.  I did not feel like your message was advice.  I felt it was an attack (one of the problems with email, as I am sure you are aware, you can not see emotion).  

I never implied nor stated that I thought I was a powerful man.  I do think it is a duty of mine to try and keep the student voice known and to alert the campus of what is happening.  Jerry also questioned my use of GroupWise, but why? Did both of you question every single faculty member who has used GroupWise, or just myself?  I would be very surprised if you questioned every single person.

I hope you saw my email that clarified I meant the president and not the board.  I did not feel like you were being respectful (once again, a problem with email, I can see none of your emotion and had received several hateful emails).  I have read from several sources and always draw my own conclusions.  I think you are against the movement, not mine, because you sent an emai
l correcting my grammar (rightfully so), telling me information on the issue, and trying to get me to stop emailing.  If this is solely because I am emailing, I would hope you also emailed every single other person who have typed on this email system about the issue.  

You know nothing about my life or how thick my skin is.  I hope you realize that I responded the way I did because of your email and the way I interpreted it.  I still do not agree with you.  I believe email is a pertinent system of communication and I could (with some difficulty) prepare the same list as gwusers.  I think you have drawn conclusions about me as I did with you.  My life has been filled with work, never given anything, and I never take things for what they seem.  I am not asking for anything from you other than to let me, like everyone else, email about this issue.  I hope you and Jerry understand why I am emailing and I hope that this is the end of this conversation.  

With respect,

Nick

We hope so too, Nick.

Our previous coverage of the issue:

Three steps behind, and to the right (January 25, 2008)

Three steps behind, and to the right, part 2 – a microcosm of our universe (September 21, 2009)

“A Gentleman’s Agreement”? (October 15, 2009) (transcript of a portion of the live radio broadcast)

It wasn’t just about a tree (October 21, 2009)

“A Gentleman’s Agreement?”: I heard it on the radio (October 21, 2009)

“A Gentleman’s Agreement?”: let’s not get cut out of the will (October 22, 2009)

“A Gentleman’s Agreement?”: $87.75 will get you one sheet of paper (October 23, 2009)



“A Gentleman’s Agreement?”: They’re not playing hardball, they’re playing cat and mouse  (October 23, 2009)

“A Gentleman’s Agreement?”: a cola and some scoreboards (October 24, 2009)

“A Gentleman’s Agreement?”: a few more pieces of the puzzle? (October 28, 2009)

“A Gentleman’s Agreement”?: your silence means consent (October 29, 2009)

“A Gentleman’s Agreement”?: let’s not get cut out of the will, part 2 (October 30, 2009)

Old media irony impairment (October 30, 2009)

“A Gentleman’s Agreement?”: I heard it on the radio, part 2 (October 31, 2009)

“A Gentleman’s Agreement”?: where everybody knows your name (October 31, 2009)

Methinks that someone is paying attention! (November 2, 2009)

“A Gentleman’s Agreement”?: Bond, Stadium Bond (November 4, 2009)

“A Gentleman’s Agreement”?: where everybody knows your name, part 2 (November 4, 2009)

“A Gentleman’s Agreement”?: I heard it on the radio, part 3 (November 5, 2009)

“A Gentleman’s Agreement”?: nothing succeeds like success (November 6, 2009)

“A Gentleman’s Agreement”?: your Friday news dump (November 6, 2009)

“A Gentleman’s Agreement”?: nothing exceeds like excess (November 7, 2009)

“A Gentleman’s Agreement”?: a grade for Accounting 101 (November 7, 2009)

“A Gentleman’s Agreement”?: there ought to be a law (November 8, 2009)

“A Gentleman’s Agreement”?: there’s gotta be a contract around here somewhere (November 9, 2009)

“A Gentleman’s Agreement”?: there ought to be a law, part 2 (November 10, 2009)

“A Gentleman’s Agreement”?: Garbo speaks! (November 12, 2009)

“A Gentleman’s Agreement”?: the Kansas City Jewish Chronicle (November 13, 2009)

“A Gentleman’s Agreement”? Follow the money and it reveals the timeline (November 14, 2009)

“A Gentleman’s Agreement”?: the new president search consulting contract (November 18, 2009)

“A Gentleman’s Agreement”?: a march on a cold and rainy day (November 18, 2009)

“A Gentleman’s Agreement”?: raise their voices (November 19, 2009)

“A Gentleman’s Agreement”?: great moments in radio reporting (November 21, 2009)

This is the twenty-third post in an ongoing series as we file Missouri Sunshine Law (RSMo 610) requests and investigate the non-renewal of the contract of University of Central Missouri President Aaron Podolefsky. Links to previous coverage are below the fold. BG and MB

Uh, that grade would be “epic fail.”

We have made a total of three Missouri Sunshine Law requests to try and ascertain the dates of required payments made as outlined in the contract (pdf) between D&H Media (KOKO Radio) and the University of Central Missouri. Well, we think it’s the university.

The parties to the contract. Just who is “the Central Missouri State University Sports Network”?

As far as we can tell, we haven’t received the information on the actual dates of all of those payments yet.

Paragraphs 12 and 13 of the contract between D&H Media and “the Central Missouri State University Sports Network”.

Paragraph 12 of the contract requires D&H Media to pay $15,000 divided equally among four quarterly payments for a “broadcast right fee”. Okay, so what actual entity gets those payments? Because the [last] annual (2008) NCAA “report on the revenues, expenses and capital expenditures of the institution’s athletics department” doesn’t report any such revenues:

….10. Broadcast, Television, Radio, and Internet Rights. [$] 0

Include institutional revenue received directly for radio and television broadcasts, Internet and e-commerce rights received through institution-negotiated contracts….

[emphasis added]

Okay, so what did we get with out third request?

[….]

date: Wed, Nov 4, 2009 at 3:46 PM

subject: Re: Request for information – RSMo 610

[….]

Pursuant to your request of October 30, 2009, wherein you ask for copies of all documents, including but not limited to – copies of all checks, documents showing all individual payment amounts, and documents showing the date received for all  individual payments in reference to the 2005 contract to broadcast intercollegiate athletic events between  D&H Media and the University and to the document provided to you by the University on October 23, 2009 in response to your October 19, 2009 request titled “KOKO Revenues”, in the category of “Compensation Remitted to UCM”, [and] in the subcategory titled, “UCM Advertising Sales Collections” for the amount of:

1.  $29,000 as  indicated for 2009

2.  $29,380 as indicated for 2008

3.  $27,100 as indicated for 2007

4.  $24,300 as indicated for 2006

5.  $23,100 as indicated for 2005

our search resulted in the documents contained in the attached .pdf file.

Sincerely,

[….]

[emphasis in orginal]

Somebody corrected our grammar with the [and]. That was very thoughtful.

So, we got a number of documents (pdf), but we can’t figure out when payments were made. We guess they can’t either. That’s the “epic fail” part. Note: the first page of this document is one we received after our second request.

A question: If you don’t differentiate between the general fund accounts and ancillary accounts from the university which commission ads and then you mix those in the calculation of the distribution of the gross ad receipts, isn’t that an accounting nightmare? Just asking.

This is good accounting practice? We seriously need a forensic auditor.

Like we said, “epic fail”.

So much for transparency.

Our previous coverage:

Three steps behind, and to the right (January 25, 2008)

Three steps behind, and to the right, part 2 – a microcosm of our universe (September 21, 2009)

“A Gentleman’s Agreement”? (October 15, 2009) (transcript of a portion of the live radio broadcast)

It wasn’t just about a tree (October 21, 2009)

“A Gentleman’s Agreement?”: I heard it on the radio (October 21, 2009)

“A Gentleman’s Agreement?”: let’s not get cut out of the will (October 22, 2009)

“A Gentleman’s Agreement?”: $87.75 will get you one sheet of paper (October 23, 2009)



“A Gentleman’s Agreement?”: They’re not playing hardball, they’re playing cat and mouse  (October 23, 2009)

“A Gentleman’s Agreement?”: a cola and some scoreboards (October 24, 2009)

“A Gentleman’s Agreement?”: a few more pieces of the puzzle? (October 28, 2009)

“A Gentleman’s Agreement”?: your silence means consent (October 29, 2009)

“A Gentleman’s Agreement”?: let’s not get cut out of the will, part 2 (October 30, 2009)

Old media irony impairment (October 30, 2009)

“A Gentleman’s Agreement?”: I heard it on the radio, part 2 (October 31, 2009)

“A Gentleman’s Agreement”?: where everybody knows your name (October 31, 2009)

Methinks that someone is paying attention! (November 2, 2009)

“A Gentleman’s Agreement”?: Bond, Stadium Bond (November 4, 2009)

“A Gentleman’s Agreement”?: where everybody knows your name, part 2 (November 4, 2009)

“A Gentleman’s Agreement”?: I heard it on the radio, part 3 (November 5, 2009)

“A Gentleman’s Agreement”?: nothing succeeds like success (November 6, 2009)

“A Gentleman’s Agre
ement”?: your Friday news dump (November 6, 2009)

“A Gentleman’s Agreement”?: nothing exceeds like excess (November 7, 2009)

This is the twenty-second post in an ongoing series as we file Missouri Sunshine Law (RSMo 610) requests and investigate the non-renewal of the contract of University of Central Missouri President Aaron Podolefsky. Links to previous coverage are below the fold. BG and MB

We’ve been curious about rumors and a perception of hostility toward Aaron Podolefsky on the part of some in athletics and some of their supporters. Knowing of significant expenditures for replacement bleacher seats (pdf) in the Multipurpose Building and the implementation of a new student fee that generated significant income for the athletics budget and the inherent substantive support that indicates, all occurring under Aaron Podolefsky’s direction, we started asking about the specifics of the athletic budget. Previously we received a budget summary (pdf) of athletics expenditures from FY 2006 to FY 2010.

[….]

date: Mon, Nov 2, 2009 at 11:03 PM

subject: Request for Information – RSMo 610

This is a request for the following under RSMo 610:

1. A copy of the latest annual Equity in Athletics report filed with the Department of Education.

2. A copy of the latest annual NCAA Financial Reporting Form (“report on the revenues, expenses and capital expenditures of the institution’s athletics department”) as submitted by the University.

Please provide an estimate of the cost of the charges for providing this information under RSMo 610.026.

Thank you.

[….]

[emphasis added]

We received the following reply:

[….]

date: Thu, Nov 5, 2009 at 12:02 PM

subject: Re: Request for Information – RSMo 610

{….]

The cost of producing the requested information in your November 2, 2009, e-mail is $16.80.  Please advise if you wish to receive this information.  If so, it will be made available to you upon receipt of payment.

Sincerely,

[….]

We paid the $16.80 and this is part of what we got:

Name of Reporting Institution: University of Central Missouri

Information for the Reporting Year: 2008

[….]

Revenue/Expense Summary

1. Ticket Sales  [$] 90,410

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).

2. Student Fees [$] 461,380

Include student fees assessed and restricted for support of intercollegiate athletics.

3. Guarantees [$] 20,500

Include revenue received from participation in away games

4. Contributions [$] 493,613

Include amounts received directly from individuals, corporations, associations, foundations, clubs or other organizations that are designated, restricted or unrestricted by the donor for 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).

5. Compensation and Benefits Provided by a Third party. [$] 0

Include all amounts provided 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, and shoe and apparel income). This should equal Expense Categories 20 and 22 combined.

6. Direct State or Other Government Support. [$] 0

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 shall be reported in Direct Institutional Support (item 7).

7. Direct Institutional Support. [$] 5,397,758

Include value of institutional resources for the current operations of intercollegiate athletics, as well as all unrestricted funds allocated to the athletics department by the university (e.g., state funds, tuition, tuition waivers and transfers). Also include Federal Work Study support for student workers employed by athletics.

8. Indirect Facilities and Administrative Support. [$] 529,940

Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If counted here, include offsetting expenditure equal in value in Expense Category 32 (Indirect Facilities and Administrative Support).

9. NCAA/Conference Distributions including all tournament revenues. [$] 123,148

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).

10. Broadcast, Television, Radio, and Internet Rights. [$] 0

Include institutional revenue received directly for radio and television broadcasts, Internet and e-commerce rights received through institution-negotiated contracts.

11. Program Sales, Concessions, Novelty Sales, and Parking. [$] 9,924

Include revenue of game programs, novelties, food or other concessions, and parking revenues. Revenue from sales of game program advertising is to be included in Revenue Category 12 (Royalties, Licensing, Advertisements and Sponsorships).

12. Royalties, Licensing, Advertisements and Sponsorships. [$] 76,848

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).

13. Sports Camp Revenues. [$] 16,532

Include amounts received by the athletics department for sports-camps and clinics.

14. Endowment and Investment Income. [$] 20,093

Include endowment spending policy distribution and other investment income in support of the athletics department. These categories include only restricted investment and endowment income for the operations of intercollegiate athletics; institutional allocations
of income from unrestricted endowments qualify as “Direct Institutional Support”.

15. Other. [$] 19,198

As a guide, please limit this to no more than 5% of total revenues and attempt to reclassify amounts greater than 5% to the appropriate category(ies) above to bring the category to less than 5% of the total revenue. If the number is greater than 5%, please provide the top three categories and amounts in the comments section below.

16. Subtotal Operation Revenue. [$] 7,259,344

Expenses

17. Athletic Student Aid. [$] 1,947,209

Include the total amount of athletically related student aid awarded, including summer school and tuition discounts and waivers (including aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons). Athletics aid awarded to non-athletes (student-managers, graduate assistants, trainers) should be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars in the Expenses Not Related to Specific Teams row as long as you have reported non-zero entries for Equivalencies, Number of Students, and Dollars (all 3 required) for at least one sport.

18. Guarantees. [$] 0

Include amounts paid to visiting participating institutions.

19. Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities. [$] 1,312,776

Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits). Place any payment made to previous coaches to satisfy a contractual agreement for coaching in Category 23 (Severance Payments).

20. Coaching Other Compensation and Benefits Paid by a Third Party. [$] 0

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).

21. Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. [$] 876,033

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.

22. Support Staff/Administrative Other Compensation and Benefits Paid by a Third Party. [$] 0

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).

23. Severance Payments. [$] 0

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

24. Recruiting. [$] 134,458

Include transportation, lodging and meals for prospective student-athletes and institutional personnel on official and unofficial visits, telephone call charges, postage and such. Include value of use of institution?s own vehicles or airplanes as well as in-kind value of loaned or contributed transportation.

25. Team Travel [$] 491,684

Include air and ground travel, lodging, meals and incidentals for competition related to preseason, regular season and postseason. Amounts incurred for food and lodging for housing the team before a home game also should be included. Include value of use of the institution?s own vehicles or airplanes as well as in-kind value of donor-provided transportation.

26. Equipment, Uniforms and Supplies. [$] 491,601

Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds.

27. Game Expenses. [$] 162,985

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

28. Fund Raising, Marketing and Promotion. [$] 37,966

Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such.

29. Sports Camp Expenses. [$] 0

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.

30. Direct Facilities, Maintenance, and Rental. [$] 333,753

Include direct facilities costs charged to intercollegiate athletics, including building and grounds maintenance, utilities, rental fees, operating leases, equipment repair and maintenance, and debt service.

31. Spirit Groups [$] 42,200

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

32. Indirect Facilities and Administrative Support. [$] 529,940

Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If counted here, include offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support).

33. Medical Expenses and Medical Insurance [$] 330,921

Include medical expenses and medical insurance premiums for student-athletes.

34. Memberships and Dues. [$] 4,400

Include memberships, conference and association dues.

35. Other Operating Expenses. [$] 411,268

Other operating expenses include printing and duplicating, subscriptions, business insurance, telephone, postage, operating and equipment leases, non-team travel and any other operating expense not reported elsewhere. Do not include indirect administration overhead provided by the university (use Category 32) or salaries and benefits (use Categories 19 or 21). Attempt to allocate all expenses to Categories 17 through 34 before using this category. As a guide, please limit this category to 10% of total operating expenses. If the number is greater than 10%, please provide the top three categories and amounts in the comments section below.

36. Total Operating Expenses. [$] 7,107,194

Add Columns 17-35.

[….]

[formatted for presentation]

That’s a signficant amount of institutional support. The student fee alone generated
$461,380. Ticket sales were only $90,410.

We’re curious about this….

….10. Broadcast, Television, Radio, and Internet Rights. [$] 0

Include institutional revenue received directly for radio and television broadcasts, Internet and e-commerce rights received through institution-negotiated contracts….

…given a radio contract (pdf) that states the University is supposed to be paid $15,000 a year for the rights to broadcast intercollegiate athletic events.

As near as we can tell from information provided (pdf) – after 2007 the university was no longer covering overages in the athletic budget from the general fund and was, instead, charging the athletic budget for those overages on their next year’s budget.

That could be called promoting accountability and fiscal restraint.

Our previous coverage:

Three steps behind, and to the right (January 25, 2008)

Three steps behind, and to the right, part 2 – a microcosm of our universe (September 21, 2009)

“A Gentleman’s Agreement”? (October 15, 2009) (transcript of a portion of the live radio broadcast)

It wasn’t just about a tree (October 21, 2009)

“A Gentleman’s Agreement?”: I heard it on the radio (October 21, 2009)

“A Gentleman’s Agreement?”: let’s not get cut out of the will (October 22, 2009)

“A Gentleman’s Agreement?”: $87.75 will get you one sheet of paper (October 23, 2009)



“A Gentleman’s Agreement?”: They’re not playing hardball, they’re playing cat and mouse  (October 23, 2009)

“A Gentleman’s Agreement?”: a cola and some scoreboards (October 24, 2009)

“A Gentleman’s Agreement?”: a few more pieces of the puzzle? (October 28, 2009)

“A Gentleman’s Agreement”?: your silence means consent (October 29, 2009)

“A Gentleman’s Agreement”?: let’s not get cut out of the will, part 2 (October 30, 2009)

Old media irony impairment (October 30, 2009)

“A Gentleman’s Agreement?”: I heard it on the radio, part 2 (October 31, 2009)

“A Gentleman’s Agreement”?: where everybody knows your name (October 31, 2009)

Methinks that someone is paying attention! (November 2, 2009)

“A Gentleman’s Agreement”?: Bond, Stadium Bond (November 4, 2009)

“A Gentleman’s Agreement”?: where everybody knows your name, part 2 (November 4, 2009)

“A Gentleman’s Agreement”?: I heard it on the radio, part 3 (November 5, 2009)

“A Gentleman’s Agreement”?: nothing succeeds like success (November 6, 2009)

“A Gentleman’s Agreement”?: your Friday news dump (November 6, 2009)