2018-2019 NCAA Financial Audit

Reporting Institution: University of Toledo Reporting Year (FY): 2019
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Jennifer Nehls Title: Associate Athletic Director for

Person: Finance
Phone: 4195302412 Email: jennifer.nehls@utoledo.edu
CEO: Dr. Sharon L. Gaber CEO Email: sharon.gaber@utoledo.edu
University CFO: Matt Schroeder University CFO Email: matt.schroeder@toledo.edu
Audit Firm: Clifton Larson Allen AUP Report Issuance 10/15/2019
LLP Date:
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Mid-American Conference
Sports Sponsorship:
Sport Men's Teams Only Women's Teams Only Mixed Teams

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

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

Skiing
Soccer x
Softball x
Swimming and Diving x
Tennis x x
Track, Indoor x
Track, Outdoor x
Triathlon
Volleyball x
Water Polo
Wrestling
Others
Totals 6 10 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $2,489,312 Input revenue received for sales of admissions to athletic events.
This may include:
• Public and faculty sales.

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

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

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

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

university, for which the university determines the dollar allocation
to the athletics department shall be reported in Direct Institutional
Support (Category 4).
3 Student Fees $10,528,721 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $9,155,632 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:
• Unrestricted funds allocated to the athletics department by the

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


5 Less - Transfers to $0 If the institution allocated funds to athletics as represented in
Institution Categories 3-4 and the athletics department provided a transfer of
funds back to the institution in the reporting year, report the transfer
amount as a negative in this category. The transfer amount may not
exceed the total of Categories 3-4. Transfers back to the institution
in excess of Categories 3-4 should be reported in Category 50 -
excess transfers to institution.
6 Indirect Institutional $2,201,804 Input value of costs covered and services provided by the institution
Support to athletics but not charged to athletics including:
• Administrative services provided by the university to athletics but

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

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

service, lease and rental fees and not charging to athletics, this
category will equal Category 34. If athletics or other entities are
also paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 34.
7 Guarantees $206,000 Input revenue received from participation in away games.


8 Contributions $4,517,735 Input contributions provided and used by athletics in the reporting
year including:
• Amounts received from individuals, corporations, associations,

foundations, clubs or other organizations designated for the
operations of the athletics program.
• Funds contributed by outside contributors for the payment of
debt service, lease payments or rental fee expenses for athletic
facilities in the reporting year.
• Amounts received above face value for tickets.
Contributions shall include cash and marketable securities.
Do not report:
• Pledges until funds are provided to athletics for use.

• Contributions to be used in other reporting years.
9 In-Kind $0 Input market value of in-kind contributions in the reporting year

including:
• Dealer provided automobiles.

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

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


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

25 combined.
11 Media Rights $1,249,204 Input all revenue received for radio, television, internet, digital and
e-commerce rights, including the portion of conference
distributions related to media rights - if applicable.
Consult with your conference offices if you do not have the media
rights distribution amount available.
12 NCAA Distributions $1,402,497 Input revenues received from all NCAA distributions including
NCAA championships reimbursements and payments received from
the NCAA for hosting a championship.
In some cases, NCAA distributions may be provided by the

conference office. Consult with the conference office for the
amount if you do not have it available and include in this category.
13 Conference $1,668,876 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in
Media and Non Bowl) Category 11) or NCAA distributions (reported in Category 12).
Note: Conference distributions of revenue generated by a post-

season bowl to conference members should be recorded in Category
13A. Distributions for reimbursement of post-season bowl expenses
should be included in Category 19.
13A Conference $0 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members.
Generated Revenue
Note: Distributions for reimbursement of post-season bowl
expenses should be included in Category 19. Portions of
distribution relating to media rights are reported in Category 11,
NCAA distributions are reported in Category 12 and all other
conference distributions are reported in Category 13.

14 Program, Novelty, $102,221 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $707,494 Input revenues from:
Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship agreement.
An allocation may be necessary to distinguish revenues generated

by athletics versus the university if payments are combined.
16 Sports Camp Revenues $252,803 Input amounts received by the athletics department for sports camps
and clinics.
17 Athletics Restricted $190,229 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in
Investments Income the reporting year.
This category includes only restricted investment and endowment

income used for the operations of intercollegiate athletics;
institutional allocations of income from unrestricted endowments
qualify as ""Direct Institutional Support"" and should be reported in
Category 4.
Note: Please make sure amounts reported are only up to the amount
of expenses covered by the endowment for the reporting year.
18 Other Operating $534,423 Input any operating revenues received by athletics in the report year
Revenue which cannot be classified into one of the stated categories.
If the figure is greater than 10% of total revenues, please report the
top three activities included in this category in the comments
section.


19 Bowl Revenues $353,604 Input all amounts received related to participation in a post-season
bowl game, including:
• Expense reimbursements.
• Ticket sales.
Total Operating $35,560,555 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $8,929,451 Input the total amount of athletic student-aid for the reporting year
including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.
Note: Division I Grants-in-aid equivalencies are calculated by using

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

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

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

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


21 Guarantees $1,201,500 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $6,611,265 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099 forms
paid by the University inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement and
earned deferred compensation, including those funded by the
state.
Place any severance payments in Category 26.
Note: Bonuses related to participation in a post-season bowl game

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

should be included in Category 41A.


24 Support Staff/ $4,289,401 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by
the University and • Gross wages and bonuses.
Related Entities • Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement and
earned deferred compensation, including those funded by the
state.
Staff members responsible for the gender-specific athletics

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

26 Severance Payments $0 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $603,216 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.


28 Team Travel $1,547,600 Input air and ground travel, lodging, meals and incidentals
(including housing costs incurred during school break period) for
competition related to preseason, regular season and non-bowl
postseason. Amounts incurred for food and lodging for housing the
team before a home game also should be included. Use of the
institution's own vehicles or airplanes as well as in-kind value of
donor-provided transportation.
Note: Expenses related to post-season bowls should be included in

Category 41.
29 Sports Equipment, $1,807,539 Input items that are provided to the teams only. Equipment amounts
Uniforms and Supplies are those expended from current or operating funds. Include value
of in-kind equipment provided.

Category 41.
30 Game Expenses $2,180,094 Input game-day expenses other than travel which are necessary for
intercollegiate athletics competition, including officials, security,
event staff, ambulance, etc. Input any payments back to the NCAA
for hosting a tournament.

Category 41.
31 Fund Raising, $826,750 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $105,966 Input all expenses paid by the athletics department, including non-
athletics personnel salaries and benefits, from hosting sports camps
and clinics. Athletics personnel salaries and benefits should be
reported in Categories 22-25.
33 Spirit Groups $77,095 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $1,216,756 Input debt service payments (principal and interest, including
Service, Leases and internal loan programs), leases and rental fees for athletics facilities
Rental Fee for the reporting year regardless of entity paying (athletics,
institution or other).
Note: If the institution is paying for all debt service, leases, or rental
fees for athletic facilities but not charging to athletics, this category
should equal Category 6A. If athletics or other entities are paying
these expenses or the institution is charging directly to athletics, this
category will not equal Category 6A.
35 Direct Overhead and $575,972 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Security.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
36 Indirect Institutional $2,201,804 Input overhead and administrative expenses NOT paid by or
Support charged directly to athletics including:
• Administrative/Overhead fees not charged by the institution to

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


37 Medical Expenses and $447,409 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $200,861 Input memberships, conference and association dues.
39 Student-Athlete Meals $342,148 Include meal allowance and food/snacks provided to student-
(non-travel) athletes.
Note: Meals provided during team travel should be reported in

Category 28.
40 Other Operating $1,878,505 Input any operating expenses paid by athletics in the report year
Expenses which cannot be classified into one of the stated categories,
including:
• Non-team travel (conferences, etc.).

• Team banquets and awards.
If the figure is greater than 10% of total expenses, please report the
top three activities included in this category in the comments
section.
41 Bowl Expenses $470,223 Input all expenditures related to participation in a post-season bowl
game, including:
• Team travel, lodging and meal expenses.

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

should be reported in Category 41A, Bowl Expenses – Coaching
Compensation/Bonuses.
41A Bowl Expenses - $47,000 Input all coaching bonuses related to participation in a post-season
Coaching bowl game.
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $35,560,555 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $2,489,312 Input revenue received for sales of admissions to athletic events. This may include:
Sales
• Public and faculty sales.
• Student sales
• Shipping and Handling fees.
Please report amounts paid in excess of ticket's face value to obtain preferential
seating or priority in Category 8 (Contributions).
Men's Teams Only Women's Teams Only Not Allocated by Gender

Revenues by Source Ticket Sales Ticket Sales Ticket Sales
Baseball 951
Basketball 421,208 237,708
Football 1,744,741
Golf
Soccer 1,139
Softball 1,318
Swimming and Diving
Tennis
Track and Field, X-Country 2,370
Volleyball 5,379
Others
Subtotal All Teams 2,166,900 247,914 0
Revenue Not Related to Specific Teams 74,498
Total Revenue 2,166,900 247,914 74,498

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

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

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

3 Student Fees $10,528,721 Input student fees assessed and restricted for support of intercollegiate athletics.

Revenues by Source Student Fees Student Fees Student Fees
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Others
Revenue Not Related to Specific Teams 10,528,721
Total Revenue 0 0 10,528,721

4 Direct $9,155,632 Input direct funds provided by the institution to athletics for the operations of
Institutional intercollegiate athletics including:
Support
• Unrestricted funds allocated to the athletics department by the university
(e.g. state funds, tuition, tuition discounts/waivers, transfers)
• Federal work study support for student workers employed by athletics.
• Endowment unrestricted income, spending policy distributions and other
investment income distributed to athletics in the reporting year to support
athletic operations. Athletics restricted endowment income for athletics
should be reported in Category 17.
Men's Teams Only Women's Teams Only Not Allocated by

Gender
Revenues by Source Direct Institutional Direct Institutional Direct Institutional
Support Support Support
Baseball 7,067
Basketball 19,813 22,876
Football 258,712
Golf 3,341 3,266
Soccer 3,648
Softball 7,116
Swimming and Diving 5,911
Tennis 2,836 3,526
Track and Field, X-Country 2,233 6,229
Volleyball 7,197
Others
Subtotal All Teams 294,002 59,769 0
Revenue Not Related to Specific 8,801,861
Teams
Total Revenue 294,002 59,769 8,801,861

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

Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

6 Indirect $2,201,804 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.
• Security.
• Utilities.
Do not include depreciation.
Note: This category should equal Category 36. If the institution is paying for
debt service, leases, or rental fees for athletic facilities, but not charging to
athletics, include those amounts in Category 6A.

Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to 2,201,804
Specific Teams

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

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

7 Guarantees $206,000 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Baseball 4,000
Basketball
Football 200,000
Golf
Soccer 500
Softball 1,500
Swimming and Diving
Tennis
Volleyball
Others
Revenue Not Related to Specific Teams
Total Revenue 204,000 2,000 0

8 Contributions $4,517,735 Input contributions provided and used by athletics in the reporting year
including:
• Amounts received from individuals, corporations, associations, foundations,

clubs or other organizations designated for the operations of the athletics
program.
• Funds contributed by outside contributors for the payment of debt service, lease
payments or rental fee expenses for athletic facilities in the reporting year.
• Amounts received above face value for tickets.
Contributions shall include cash and marketable securities.
Do not report:
• Pledges until funds are provided to athletics for use.

• Contributions to be used in other reporting years.

Revenues by Source Contributions Contributions Contributions
Baseball 62,111
Football 776,041
Golf 75,413 31,915
Soccer 33,713
Softball 1,935
Swimming and Diving 401
Tennis 4,742 9,186
Volleyball 14,447
Others
Total Revenue 1,023,667 122,101 3,371,967

9 In-Kind $0 Input market value of in-kind contributions in the reporting year including:
• Dealer provided automobiles.

• Equipment.
• Services.
• Nutritional product.
All in-kind contributions that are made as a result of a licensing or sponsorship agreement should
be reported in Category 15.
Please offset in-kind values in the appropriate expense category.

Revenues by Source In-Kind In-Kind In-Kind
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Total Revenue 0 0 0

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

combined.

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

11 Media $1,249,204 Input all revenue received for radio, television, internet, digital and e-commerce
Rights rights, including the portion of conference distributions related to media rights - if
applicable.
Consult with your conference offices if you do not have the media rights distribution
amount available.

Revenues by Source Media Rights Media Rights Media Rights
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others

12 NCAA $1,402,497 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting
ns a championship.
In some cases, NCAA distributions may be provided by the conference office.

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

Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others

13 Conference $1,668,876 Input all revenues received by conference distribution, excluding

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

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

Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Baseball
Basketball 950
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 1,667,926
to Specific Teams

13A Conference $0 Input conference distributions of revenue generated by a post-season bowl to

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

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

14 Program, Novelty, Parking and Concession Sales $102,221 Input revenues from:
• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Baseball
Football 53,320
Golf
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 31,774
to Specific Teams
Total Revenue 63,585 6,862 31,774

15 Royalties, Licensing, $707,494 Input revenues from:

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

by athletics versus the university if payments are combined.

Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Baseball
Basketball
Football 4,903
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 4,903 0 0
Revenue Not Related 702,591
to Specific Teams
Total Revenue 4,903 0 702,591

16 Sports Camp $252,803 Input amounts received by the athletics department for sports camps and
Revenues clinics.

Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Baseball 36,292
Football 50,360
Golf
Soccer 41,430
Softball 12,493
Swimming and Diving
Tennis
Volleyball 14,009
Others
Revenue Not Related to Specific
Teams
Total Revenue 156,681 96,122 0

17 Athletics Restricted $190,229 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.
This category includes only restricted investment and endowment income

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

Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not 190,229
Related to Specific
Teams
Total Revenue 0 0 190,229

18 Other Operating $534,423 Input any operating revenues received by athletics in the report year which
Revenue cannot be classified into one of the stated categories.
If the figure is greater than 10% of total revenues, please report the top three
activities included in this category in the comments section.

Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Baseball
Football 146,358
Golf 2,155
Soccer 1,460
Softball
Swimming and Diving
Tennis 1,290
Track and Field, X-Country 6,264
Volleyball
Others
Revenue Not Related to Specific 303,381
Teams
Total Revenue 188,886 42,156 303,381

19 Bowl $353,604 Input all amounts received related to participation in a post-season bowl game,
Revenues including:
• Expense reimbursements.
• Ticket sales.

Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Football 353,604
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Total Revenue 353,604 0 0

Total Operating Revenues $35,560,555 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 110,421
Basketball 668,863 358,417
Football 3,588,039
Golf 78,754 37,336
Soccer 81,890
Softball 24,362
Tennis 8,868 12,712
Volleyball 41,032
Others
Revenue Not Related to Specific 30,526,453
Teams
Total Revenue 4,457,178 576,924 30,526,453

20 Athletic Total Dollar $8,929,451 Input the total amount of athletic student-aid for the reporting year
Student Amount including:
Aid • Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
Note: Division I Grants-in-aid equivalencies are calculated by using

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

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

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

Assistance (CA) software. The information entered into compliance
assistance will automatically populate to the athletic student aid
section within the NCAA Financial Reporting System when the CA
import feature is selected.
Total 230.67
Equivalencies
Awarded
Total Students 323
Receiving Aid
Male Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Baseball 13.39 1.12 14.51 25 402,026
Basketball 13 0 13 13 487,273
Football 84.82 2 86.82 96 3,348,560
Golf 5.01 1 6.01 10 171,354
Tennis 5.14 0 5.14 11 159,879
Track and Field, 3.87 0 3.87 9 112,521
X-Country
Expenses Not
Related to
Specific Teams
Totals 125.23 4.12 129.35 164 4,681,613
Female Athlete Scholarships
Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 14 0 14 14 491,932
Golf 4.5 0 4.5 6 177,874
Soccer 15.17 0 15.17 28 529,099
Softball 12.74 0 12.74 22 408,097
Swimming and 14.68 2.13 16.81 31 597,046
Diving
Tennis 7 0.59 7.59 8 280,208
Track and Field, 17.07 1.44 18.51 38 659,905
X-Country
Volleyball 12 0 12 12 407,514
Expenses Not
Related to
Specific Teams
Totals 97.16 4.16 101.32 159 3,551,675
Not Allocated by Gender Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total

Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Expenses Not 696,163
Related to
Specific Teams
Totals 0 0 0 0 696,163

21 Guarantees $1,201,500 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.

Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball
Football 1,050,000
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Expenses Not Related to Specific Teams
Total Expenses 1,168,500 33,000 0

22 Coaching Salaries, Benefits and $6,611,265 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:

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

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

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

Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Baseball 1 1 109,669 0 3 2.5 144,608 0
Basketball 1 1 711,499 0 3 3 365,329
Football 1 1 1,373,150 0 10 10 1,682,144 0

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

Golf 1 1 88,617 0
Tennis 1 1 70,363 0
Track and 1 0.5 44,313 0 1 1 52,392 0
Field, X-
Country
Subtotal All 6 5.5 2,397,611 0 17 16.5 2,244,473 0
Teams
Expenses
Not Related
to Specific
Teams
Total 2,397,611 0 2,244,473 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Basketball 1 1 526,368 0 3 3 362,555 0
Golf 1 1 89,733 0
Soccer 1 1 109,670 0 2 2 108,282 0
Softball 1 1 99,519 0 2 2 59,110 0
Swimming 1 1 91,557 0 2 2 99,495 0
and Diving
Tennis 1 1 73,619 0
Track and 1 0.5 44,313 0 1 1 53,848 0
Field, X-
Country
Volleyball 1 1 120,845 0 2 2 130,267 0

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

Subtotal All 8 7.5 1,155,624 0 12 12 813,557 0
Teams
Expenses
Not Related
to Specific
Teams
Total 1,155,624 0 813,557 0
Expenses

24 Support Staff/ $4,289,401 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by the
University and Related • Gross wages and bonuses.
Entities • Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement and earned
deferred compensation, including those funded by the state.
Staff members responsible for the gender-specific athletics

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

Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Baseball

Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Football 417,052
Golf
Soccer
Softball
Swimming
and Diving
Tennis
Track and
Field, X-
Country
Volleyball
Others
Subtotal 489,182 0 151,174 0 0 0
All Teams
Expenses 3,649,045
Not
Related to
Specific
Teams
Total 489,182 0 151,174 0 3,649,045 0
Expenses

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

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

27 Recruiting $603,216 Input transportation, lodging and meals for prospective student-athletes and
institutional personnel on official and unofficial visits, telephone call charges, postage
and such. Include value of use of institution's own vehicles or airplanes as well as in-
kind value of loaned or contributed transportation.

Expenses by Object of Expenditure Recruiting Recruiting Recruiting
Baseball 9,750
Football 330,769
Golf 12,396 7,003
Soccer 14,396
Softball 8,229
Tennis 7,836 10,196
Volleyball 18,646
Others
Expenses Not Related to Specific Teams 3,125
Total Expenses 440,437 159,654 3,125

28 Team $1,547,600 Input air and ground travel, lodging, meals and incidentals (including housing costs
Trave incurred during school break period) for competition related to preseason, regular season
l and non-bowl postseason. Amounts incurred for food and lodging for housing the team
before a home game also should be included. Use of the institution's own vehicles or
airplanes as well as in-kind value of donor-provided transportation.
Note: Expenses related to post-season bowls should be included in Category 41.

Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Baseball 161,061
Basketball 189,902 187,446
Football 350,109
Golf 55,916 58,588
Soccer 59,985
Softball 110,433
Tennis 41,862 38,730
Volleyball 42,894
Others
Expenses Not Related to Specific Teams 142,719 10,740
Total Expenses 805,518 731,342 10,740

29 Sports Equipment, $1,807,539 Input items that are provided to the teams only. Equipment amounts are
Uniforms and Supplies those expended from current or operating funds. Include value of in-
kind equipment provided.

Category 41.

Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Baseball 103,366
Football 686,331
Golf 40,962 30,028
Soccer 50,081
Softball 59,310
Tennis 31,483 25,218
Track and Field, X- 13,459 47,214
Country
Volleyball 37,501
Others
Expenses Not Related to 488,361
Specific Teams
Total Expenses 948,532 370,646 488,361

30 Game $2,180,094 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input
s any payments back to the NCAA for hosting a tournament.

Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Baseball 23,351
Basketball 431,566 296,442
Football 1,269,812
Golf 24,956 805
Soccer 20,177
Softball 17,566
Tennis 14,496 20,106
Volleyball 36,403
Others
Total Expenses 1,764,181 394,409 21,504

31 Fund Raising, Marketing $826,750 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Baseball
Basketball 795
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Specific Teams
Total Expenses 0 795 825,955

32 Sports $105,966 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.

Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Baseball 15,231
Football 16,924
Golf 20,022
Soccer
Softball 10,130
Swimming and Diving
Tennis 70
Volleyball 4,473
Others
Expenses Not Related to Specific
Teams
Total Expenses 59,999 45,967 0

33 Spirit $77,095 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Total Expenses 0 0 77,095

34 Athletic Facilities $1,216,756 Input debt service payments (principal and interest, including internal
Debt Service, Leases loan programs), leases and rental fees for athletics facilities for the
and Rental Fee reporting year regardless of entity paying (athletics, institution or other).
Note: If the institution is paying for all debt service, leases, or rental fees
for athletic facilities but not charging to athletics, this category should
equal Category 6A. If athletics or other entities are paying these expenses
or the institution is charging directly to athletics, this category will not
equal Category 6A.

Expenses by Object Athletic Facilities Debt Athletic Facilities Debt Athletic Facilities Debt
of Expenditure Service, Leases and Rental Service, Leases and Rental Service, Leases and Rental
Fee Fee Fee
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not 1,216,756
Related to Specific
Teams
Total Expenses 0 0 1,216,756

35 Direct Overhead and $575,972 Input overhead and administrative expenses paid by or charged
Administrative Expenses directly to athletics including:
• Administrative/Overhead fees charged by the institution to

athletics.
• Security.
• Utilities.
• Telephone.

Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Baseball 3,719
Football 14,407
Golf 81 247
Soccer 1,718
Softball 2,846
Tennis 31 32
Track and Field, X- 176 130
Country
Volleyball 452
Others
Expenses Not Related 547,198
to Specific Teams
Total Expenses 20,358 8,416 547,198

36 Indirect Institutional $2,201,804 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:
• Administrative/Overhead fees not charged by the institution to

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

Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball
Basketball
Football
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Expenses Not Related to 2,201,804
Specific Teams
Total Expenses 0 0 2,201,804

37 Medical Expenses and $447,409 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Baseball
Basketball 336
Football 2,560
Golf 800 700
Soccer
Softball 75
Tennis
Track and Field, X-Country 402 690
Volleyball
Others
Specific Teams
Total Expenses 3,762 2,607 441,040

38 Memberships and Dues $200,861 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 220
Basketball 4,115 907
Football 1,344
Golf 385
Soccer 580
Softball 810
Tennis 550 550
Track and Field, X-Country 318 327
Volleyball 849
Others
Expenses Not Related to Specific 189,350
Teams
Total Expenses 6,932 4,579 189,350

39 Student-Athlete Meals (non- $342,148 Include meal allowance and food/snacks provided to student-
travel) athletes.
Note: Meals provided during team travel should be reported in

Category 28.

Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Baseball
Basketball 31,749
Football 291,822
Golf
Soccer
Softball 18,577
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related to
Specific Teams
Total Expenses 323,571 18,577 0

40 Other Operating $1,878,505 Input any operating expenses paid by athletics in the report year which
Expenses cannot be classified into one of the stated categories, including:
• Non-team travel (conferences, etc.).

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

Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Baseball 33,565
Basketball 102,517 104,577
Football 343,887
Golf 16,043 23,444
Soccer 34,648
Softball 12,414
Tennis 12,850 13,368
Volleyball 11,365
Others
Expenses Not Related to Specific 1,110,858
Teams
Total Expenses 511,302 256,345 1,110,858

41 Bowl $470,223 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• Team travel, lodging and meal expenses.
• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
Note: All post-season bowl related coaching compensation/bonuses should be reported

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

Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Baseball
Basketball
Football 470,223
Golf
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Others
Expenses Not Related to Specific Teams
Total Expenses 470,223 0 0

41A Bowl Expenses - Coaching $47,000 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.
Note: All other post-season bowl related expenses should be

reported in Category 41, Bowl Expenses.

Expenses by Object Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
of Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Football 47,000
Golf
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related
to Specific Teams
Total Expenses 47,000 0 0

Total Operating Expenses $35,560,555 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 1,006,566
Basketball 2,694,919 2,320,743
Football 11,696,094
Golf 411,510 408,444
Soccer 928,636
Softball 807,116
Tennis 339,420 462,027
Volleyball 811,209
Others
Subtotal All Teams 16,383,194 7,555,648 0
Expenses Not Related to Specific 0 142,719 11,478,994
Teams
Total Expenses 16,383,194 7,698,367 11,478,994

Athletics Participation
Table 433 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity
1 team's first scheduled contest in the traditional season: (a) is listed as a team member; (b) practices
with the varsity team and receives coaching from one or more varsity coaches; or (c) receives
athletically-related student aid.
Any student who satisfies one or more of the criteria above is a participant, including a student on a
team the institution designates or defines as junior varsity, freshman, or novice, or a student who
does not play in a scheduled contest, whether for medical reasons or to preserve eligibility (i.e., a
redshirt).
Student-athletes who participate in more than one sport should be counted in each sport. The Coed
Teams column is marked based on the content of the sports sponsored table (Mixed Sports) in the
School Info page. Male practice players are NOT to be included as participants in this table.
Number of Participants Number of Participants Number of Participants

Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Baseball 34
Basketball 15 14
Cross Country 9 23
Football 118
Golf 11 6
Soccer 29
Softball 22
Tennis 11 8
Track, Indoor 44
Track, Outdoor 43
Volleyball 15
Others
Total Participants 198 235 0 0 0 0
Participant Proportion 45.7% 54.3%
Unduplicated Count of 198 235
Participants

Head Coaching Assignments - Men's Teams

Table 2A 6 Table 2A - - - Head Coaches Assignments Men's Teams
Head Coaches of Men's Teams

Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 1 1
Basketball 1 1
Football 1 1
Golf 1 1
Tennis 1 1
Track and 1 1
Field, X-
Country
Others
Coaching 5 1 6 0 0 0 0 0
Position
Totals

Head Coaching Assignments - Women's Teams

Table 2B 8 Table 2B - - - Head Coaches Assignments Women's Teams
Head Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1
Golf 1 1
Soccer 1 1
Softball 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 4 0 4 0 3 1 4 0
Position
Totals

Assistant Coaching Assignments - Men's Teams

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

Volunteer Volunteer
Baseball 2 1 2 1
Basketball 3 3
Football 10 10
Golf 1 1
Tennis 1 1 1 1
Track and 1 1 2 2
Field, X-
Country
Others
Coaching 15 4 15 4 0 3 0 3
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 21 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 3 3
Golf 1 1
Soccer 1 1 1 1
Softball 1 1 1 1 1 1 1 1
Swimming 2 2 2 2
and Diving
Tennis 2 2
Track and 1 1 1 1 1 1
Field, X-
Country
Volleyball 1 1 1 1
Others
Coaching 4 2 4 2 9 6 9 6
Position
Totals

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

51 - Conference Realignment Expenses:
52 - Total Athletics Related Debt: $34,861,217
53 - Total Institutional Debt: $413,964,000
54 - Athletics Dedicated Endowments:
55 - Institutional Endowments:
56 - Athletics Related Capital Expenditures:
Other Data Categories:
Institutional Expenses: $948,663,000

Athletically-Related Facilities Annual Debt Service: $2,406,360
Institution's Annual Debt Service: $23,272,000
Institution's Education and General Expenses: $423,023,000
Average Cost of Full Grant-in-Aid - In-State: $16,533
Average Cost of Full Grant-in-Aid - Out-of-State: $29,890
Average Cost of Attendance - In-State: $18,257
Average Cost of Attendance - Out-of-State: $32,360
Expenses Dedicated to Compliance:
Name of Compliance Software Used:
Compliance FTEs:

Revenue Distribution - Sports Sponsored

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

x Baseball x Softball
x Football x Women's Basketball
x Men's Basketball x Women's Cross Country
x Men's Cross Country x Women's Golf
x Men's Golf x Women's Soccer
x Men's Tennis x Women's Swimming and Diving
x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 6 Total Women's Sports Sponsored: 10 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 16 Sponsored: 16

Revenue Distribution - Grants-in-Aid

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

Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Baseball 13.39 1.12 14.51
Basketball 13 0 13
Football 84.82 2 86.82
Golf 5.01 1 6.01
Tennis 5.14 0 5.14
Track and Field, X- 3.87 0 3.87
Country
Total Men's 125.23 4.12 129.35
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Basketball 14 0 14
Golf 4.5 0 4.5
Soccer 15.17 0 15.17
Softball 12.74 0 12.74
Swimming and Diving 14.68 2.13 16.81
Tennis 7 0.59 7.59
Track and Field, X- 17.07 1.44 18.51
Country
Volleyball 12 0 12
Total Women's 97.16 4.16 101.32
Mixed Team Sports

Mixed Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Total Mixed 0 0 0
Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies Equivalencies Current Year
227.37 230.67 3.30 (1.45%)

Revenue Distribution - Pell Grants

Academic Year of Pell Grant Information: 2018-19
Men's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Baseball 1 1 0 3,591
Basketball 5 3 2 25,147
Football 60 49 11 315,527
Golf 0 0 0 0
Tennis 1 1 0 4,290
Track and Field, X- 1 1 0 1,473
Country
Men's Total 68 55 13 350,028
Women's Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 5 3 2 30,475
Golf 0 0 0 0
Soccer 3 2 1 12,391
Softball 4 5 -1 17,833
Swimming and Diving 4 -4
Tennis 0 0 0 0
Track and Field, X- 11 16 -5 65,417
Country
Volleyball 1 -1
Women's Total 23 31 -8 126,116
Mixed Team Sports
Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total

2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 91 86 5 $476,144

Comments
Comments:

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

be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars
in the Expenses Not Related to Specific Teams row as long as you have reported non- zero
entries for Equivalencies, Number of Students, and Dollars (all 3 required for at least one
sport).
Note: Pell grants are provided by the government, not the institution or athletics
department, and therefore should be excluded from reporting in this category.
This information can be managed within the NCAA's Compliance Assistance (CA) software.
The information entered into compliance assistance will automatically populate to the athletic
student aid section within the NCAA Financial Reporting System when the CA import feature
is selected.
Men's Teams $4,681,613
Women's Teams $3,551,675
Total Amount $8,233,288
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 $440,437
Women's Teams $159,654
Total Amount $600,091
Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms inclusive of:

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

Category 41A.
Average Salaries of Head Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $435,929 5.5 $399,602 6
Women's Teams $154,083 7.5 $144,453 8
Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches Salaries related entities W-2 and 1099 forms inclusive of:

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

Category 41A.
Average Salaries of Assistant Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $136,029 16.5 $132,028 17
Women's Teams $67,796 12 $67,796 12

Statement of Revenues and Expenses

For the fiscal year ended 2019 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $1,744,741 $421,208 $237,708 $11,157 $74,498 $2,489,312
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $10,528,721 $10,528,721
4 Direct Institutional $258,712 $19,813 $22,876 $52,370 $8,801,861 $9,155,632
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $2,201,804 $2,201,804
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $200,000 $0 $0 $6,000 $0 $206,000
8 Contributions $776,041 $105,360 $30,504 $233,863 $3,371,967 $4,517,735
9 In-Kind $0 $0 $0 $0 $0 $0
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $0 $0 $0 $0 $1,249,204 $1,249,204
12 NCAA Distributions $0 $0 $0 $0 $1,402,497 $1,402,497
13 Conference Distributions $0 $950 $0 $0 $1,667,926 $1,668,876
(Non Media and Non
Bowl)
13A Conference Distributions $0 $0 $0 $0 $0 $0
of Bowl Generated
Revenue
14 Program, Novelty, $53,320 $10,265 $6,862 $0 $31,774 $102,221
Parking and Concession
Sales
15 Royalties, Licensing, $4,903 $0 $0 $0 $702,591 $707,494
Advertisement and
Sponsorships


16 Sports Camp Revenues $50,360 $70,029 $28,190 $104,224 $0 $252,803
17 Athletics Restricted $0 $0 $0 $0 $190,229 $190,229
Endowment and
Investments Income
18 Other Operating Revenue $146,358 $41,238 $32,277 $11,169 $303,381 $534,423
19 Bowl Revenues $353,604 $0 $0 $0 $0 $353,604
Total Operating Revenues $3,588,039 $668,863 $358,417 $418,783 $30,526,453 $35,560,555
Expenses
20 Athletic Student Aid $3,348,560 $487,273 $491,932 $3,905,523 $696,163 $8,929,451
21 Guarantees $1,050,000 $118,500 $33,000 $0 $0 $1,201,500
22 Coaching Salaries, $3,055,294 $1,076,828 $888,923 $1,590,220 $0 $6,611,265
Benefits and Bonuses
paid by the University
and Related Entities
23 Coaching Salaries, $0 $0 $0 $0 $0 $0
Benefits and Bonuses
paid by a Third Party
24 Support Staff/ $417,052 $72,130 $151,174 $0 $3,649,045 $4,289,401
Administrative
Compensation, Benefits
and Bonuses paid by the
University and Related
Entities
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation, Benefits
and Bonuses paid by
Third Party
26 Severance Payments $0 $0 $0 $0 $0 $0
27 Recruiting $330,769 $77,690 $79,143 $112,489 $3,125 $603,216
28 Team Travel $350,109 $189,902 $187,446 $666,684 $153,459 $1,547,600
29 Sports Equipment, $686,331 $72,931 $72,099 $487,817 $488,361 $1,807,539
Uniforms and Supplies
30 Game Expenses $1,269,812 $431,566 $296,442 $160,770 $21,504 $2,180,094
31 Fund Raising, Marketing $0 $0 $795 $0 $825,955 $826,750
and Promotion
32 Sports Camp Expenses $16,924 $27,774 $11,342 $49,926 $0 $105,966


33 Spirit Groups $0 $0 $0 $0 $77,095 $77,095
34 Athletic Facilities Debt $0 $0 $0 $0 $1,216,756 $1,216,756
Service, Leases and
Rental Fee
35 Direct Overhead and $14,407 $1,944 $2,627 $9,796 $547,198 $575,972
Administrative Expenses
36 Indirect Institutional $0 $0 $0 $0 $2,201,804 $2,201,804
Support
37 Medical Expenses and $2,560 $0 $336 $3,473 $441,040 $447,409
Insurance
38 Memberships and Dues $1,344 $4,115 $907 $5,145 $189,350 $200,861
39 Student-Athlete Meals $291,822 $31,749 $0 $18,577 $0 $342,148
(non-travel)
40 Other Operating $343,887 $102,517 $104,577 $216,666 $1,110,858 $1,878,505
Expenses
41 Bowl Expenses $470,223 $0 $0 $0 $0 $470,223
41A Bowl Expenses - $47,000 $0 $0 $0 $0 $47,000
Coaching Compensation/
Bonuses
Total Operating Expenses $11,696,094 $2,694,919 $2,320,743 $7,227,086 $11,621,713 $35,560,555
Excess (Deficiencies) of -$8,108,055 -$2,026,056 -$1,962,326 -$6,808,303 $18,904,740 $0
Revenues Over (Under)
Expenses

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What is the total revenue and total expenses reported by the University of Toledo?

What is the total revenue and total expenses reported by the University of Toledo?

What is the largest source of revenue reported?

What is the largest source of revenue reported?

Reporting Institution: University of Toledo Reporting Year (FY): 2019

Primary Contact Jennifer Nehls Title: Associate Athletic Director for

Classification & Conference:

NCAA Primary Division: I-FBS

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

NCAA Membership Financial Reporting System Page 1 of 79

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

NCAA Membership Financial Reporting System Page 2 of 79

• Public and faculty sales.

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

This amount includes funding specifically earmarked for the

This amount also includes state funded employee benefits.

Any state or other government support appropriated to the

• Unrestricted funds allocated to the athletics department by the

NCAA Membership Financial Reporting System Page 3 of 79

ID Item Amount Definition

• Administrative services provided by the university to athletics but

Do not include depreciation.

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

Do not report depreciation.

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

NCAA Membership Financial Reporting System Page 4 of 79

ID Item Amount Definition

• Amounts received from individuals, corporations, associations,

Contributions shall include cash and marketable securities.

• Pledges until funds are provided to athletics for use.

9 In-Kind $0 Input market value of in-kind contributions in the reporting year

• Dealer provided automobiles.

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

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

NCAA Membership Financial Reporting System Page 5 of 79

ID Item Amount Definition

The total of this category should equal expense Categories 23 and

In some cases, NCAA distributions may be provided by the

Note: Conference distributions of revenue generated by a post-

ID Item Amount Definition

Advertising should be included in Category 15.

An allocation may be necessary to distinguish revenues generated

This category includes only restricted investment and endowment

NCAA Membership Financial Reporting System Page 7 of 79

ID Item Amount Definition

Total Operating $35,560,555 Total of Categories 1-19.

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

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

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

This information can be managed within the NCAA's Compliance

NCAA Membership Financial Reporting System Page 8 of 79

ID Item Amount Definition

Place any severance payments in Category 26.

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

Expense Category 23 and 25 should equal Category 10.

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

NCAA Membership Financial Reporting System Page 9 of 79

ID Item Amount Definition

Staff members responsible for the gender-specific athletics