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.
Name of Reporting Institution: University of Central Missouri
Information for the Reporting Year: 2008
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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.
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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….
That could be called promoting accountability and fiscal restraint.
