2019 Frs Report WKU

Reporting Institution: Western Kentucky University Reporting Year (FY): 2019
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Person: Randy Magill Title: Associate AD for Business

Phone: 2707455025 Email: randall.magill@wku.edu
CEO: Dr. Timothy Caboni CEO Email: president@wku.edu
University CFO: Mrs. Kristi Smith University CFO Email: kristi.smith@wku.edu
Audit Firm: Crowe Horvath, Llc. AUP Report Issuance Date: 01/15/2020
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Conference USA
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
Skiing
NCAA Membership Financial Reporting System Page 1 of 79

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

Soccer x
Softball x
Swimming and Diving
Tennis x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling
Others
Totals 7 9 0

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $2,296,623 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 $3,972,710 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $13,527,153 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 -$3,392,910 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 $901,293 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 $2,894,805 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 $2,095,500 Input revenue received from participation in away games.


8 Contributions $2,979,324 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 $61,865 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 $0 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 $864,735 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 $1,903,090 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, $450,386 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $1,333,620 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 $542,193 Input amounts received by the athletics department for sports camps
and clinics.
17 Athletics Restricted $117,050 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 $222,686 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 $0 Input all amounts received related to participation in a post-season
bowl game, including:
• Expense reimbursements.
• Ticket sales.
Total Operating $30,770,123 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $6,599,227 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 $601,707 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $5,661,571 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, $40,275 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/ $4,123,836 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/ $21,590 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 $275,975 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $605,600 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 $2,417,101 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, $573,786 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 $1,537,223 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, $1,065,843 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $487,511 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 $118,874 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.


34 Athletic Facilities Debt $2,894,805 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 $0 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 $901,293 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 $721,584 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $371,515 Input memberships, conference and association dues.
39 Student-Athlete Meals $390,468 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 $1,360,339 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 $0 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 - $0 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 $30,770,123 Total of Categories 20-41A.
Expenses

Revenue/Expense Details
1 Ticket $2,296,623 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 6,542
Basketball 1,041,026 118,953
Football 1,072,748
Golf 0 0
Soccer 0
Softball 4,848
Tennis 0
Track and Field, X-Country 0 0
Volleyball 7,168
Others
Subtotal All Teams 2,120,316 130,969 0
Revenue Not Related to Specific Teams 45,338
Total Revenue 2,120,316 130,969 45,338

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
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 $3,972,710 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
Tennis
Track and Field, X-Country
Volleyball
Others
Revenue Not Related to Specific Teams 3,972,710
Total Revenue 0 0 3,972,710

4 Direct $13,527,153 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 1,133,462
Basketball 1,761,458 1,335,916
Football 4,995,658
Golf 315,958 294,895
Soccer 698,075
Softball 744,830
Tennis 368,684
Track and Field, X-Country 605,107 487,403
Volleyball 785,707
Others
Subtotal All Teams 8,811,643 4,715,510 0
Revenue Not Related to Specific
Teams
Total Revenue 8,811,643 4,715,510 0

5 Less - -$3,392,910 If the institution allocated funds to athletics as represented in Categories 3-4 and
Transfers to the athletics department provided a transfer of funds back to the institution in the
Institution 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.

Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Baseball
Basketball
Football
Golf
Soccer
Softball
Tennis
Volleyball
Others
Revenue Not Related to -3,392,910
Specific Teams
Total Revenue 0 0 -3,392,910

6 Indirect $901,293 Input value of costs covered and services provided by the institution to athletics
Institutional 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
Tennis
Volleyball
Others
Revenue Not Related to 901,293
Specific Teams
Total Revenue 0 0 901,293

6A Indirect Institutional $2,894,805 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.
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
Tennis
Track and Field,
X-Country
Volleyball
Others
Subtotal All 0 0 0
Teams
Revenue Not 2,894,805
Related to
Specific Teams

7 Guarantees $2,095,500 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Baseball 500
Basketball 95,000
Football 2,000,000
Golf
Soccer
Softball
Tennis
Volleyball
Others
Subtotal All Teams 2,095,500 0 0
Revenue Not Related to Specific Teams
Total Revenue 2,095,500 0 0

8 Contributions $2,979,324 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 23,986
Basketball 484,726 166,194
Football 430,628
Golf 3,962 7,135
Soccer 36,355
Softball 7,260
Tennis 6,315
Track and Field, X-Country 5,820 600
Volleyball 112,017
Others
Subtotal All Teams 949,122 335,876 0
Revenue Not Related to Specific Teams 1,694,326
Total Revenue 949,122 335,876 1,694,326

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
Tennis
Volleyball
Others
Total Revenue 0 0 0

10 Compensation and Benefits $61,865 Input all benefits provided by a third party and contractually
provided by a third party guaranteed 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 7,277
Basketball 7,190 2,968
Football 15,983
Golf 0 0
Soccer 2,049
Softball 1,220
Tennis 0
Track and Field, X- 1,530 1,530
Country
Volleyball 2,259
Others
Revenue Not Related 19,859
to Specific Teams
Total Revenue 31,980 10,026 19,859

11 Media $0 Input all revenue received for radio, television, internet, digital and e-commerce rights,
Rights including the portion of conference distributions related to media rights - if applicable.
Consult with your conference offices if you do not have the media rights distribution amount
available.

Revenues by Source Media Rights Media Rights Media Rights
Baseball
Basketball
Football
Golf
Soccer
Softball
Tennis
Volleyball
Others
Total Revenue 0 0 0

12 NCAA $864,735 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting a
ns 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 26,100
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country 8,765
Volleyball 4,478
Others
Revenue Not Related to Specific Teams 825,392
Total Revenue 34,865 4,478 825,392

13 Conference $1,903,090 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
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 1,903,090
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
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 $450,386 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 450,386
to Specific Teams
Total Revenue 0 0 450,386

15 Royalties, Licensing, $1,333,620 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
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Revenue Not Related 1,333,620
to Specific Teams

16 Sports Camp $542,193 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 48,022
Football 54,840
Golf 0 0
Soccer 92,697
Softball 34,343
Tennis 0
Volleyball 84,270
Others
Revenue Not Related to Specific
Teams
Total Revenue 280,621 261,572 0

17 Athletics Restricted $117,050 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 1,500
Football 37,900
Golf 2,300 900
Soccer
Softball
Tennis 1,000
Track and Field, X- 2,500
Country
Volleyball 3,500
Others
Revenue Not 6,900
Related to Specific
Teams
Total Revenue 73,100 37,050 6,900

18 Other Operating $222,686 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
Basketball
Football 140
Golf 25,860
Soccer 2,292
Softball 1,505
Tennis 4,000
Volleyball 3,270
Others
Revenue Not Related to Specific 175,543
Teams
Total Revenue 5,678 41,465 175,543

19 Bowl $0 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
Golf
Soccer
Softball
Tennis
Volleyball
Others
Total Revenue 0 0 0

Total Operating Revenues $30,770,123 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 1,221,289
Basketball 3,622,159 1,705,943
Football 8,607,897
Golf 322,220 328,790
Soccer 831,468
Softball 794,006
Tennis 379,999
Volleyball 1,002,669
Others
Revenue Not Related to Specific 10,830,352
Teams
Total Revenue 14,402,825 5,536,946 10,830,352

20 Athletic Total Dollar $6,599,227 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 189.53
Equivalencies
Awarded
Total Students 265
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 12.69 0.31 13 28 358,284
Basketball 12.55 0 12.55 13 518,628
Football 82.47 0 82.47 92 2,997,919
Golf 4.24 0 4.24 9 93,839
Track and Field, 9.38 0.66 10.04 21 269,441
X-Country
Expenses Not
Related to
Specific Teams
Totals 121.33 0.97 122.3 163 4,238,111
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 13.08 0.8 13.88 14 497,828
Golf 4.66 0 4.66 7 137,876
Soccer 14.03 0.31 14.34 23 431,406
Softball 12.35 0 12.35 21 317,421
Tennis 6.04 0.53 6.57 9 274,341
Track and Field, 4.91 0 4.91 16 182,289
X-Country
Volleyball 10.52 0 10.52 12 318,081
Expenses Not 201,874
Related to
Specific Teams
Totals 65.59 1.64 67.23 102 2,361,116
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
Related to
Specific Teams
Totals 0 0 0 0 0

21 Guarantees $601,707 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 4,750
Football 300,000
Golf 0 0
Soccer 1,000
Softball 0
Tennis 0
Volleyball 9,816
Others
Expenses Not Related to Specific Teams
Total Expenses 569,750 31,957 0

22 Coaching Salaries, Benefits and $5,661,571 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 $40,275 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 1 210,633 4,509 2 2 177,625 2,767
Basketball 1 1 763,771 4,466 3 3 617,273 2,724
Football 1 1 861,804 4,629 10 10 1,453,619 9,624

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

Golf 1 1 59,559 0 0 0 0 0
Track and 1 0.5 87,918 1,530 3 1.5 56,267 0
Field, X-
Country
Subtotal All 5 4.5 1,983,685 15,134 18 16.5 2,304,784 15,115
Teams
Expenses
Not Related
to Specific
Teams
Total 1,983,685 15,134 2,304,784 15,115
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Basketball 1 1 256,841 1,415 3 3 233,922 1,553
Golf 1 1 61,305 0 0 0 0 0
Soccer 1 1 77,441 2,049 2 2 84,785 0
Softball 1 1 98,504 1,220 2 2 106,214 0
Tennis 1 1 62,705 0 0 0 0 0
Track and 1 0.5 87,918 1,530 3 1.5 56,267 0
Field, X-
Country
Volleyball 1 1 120,785 2,259 2 2 126,415 0
Subtotal All 7 6.5 765,499 8,473 12 10.5 607,603 1,553
Teams

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

Expenses
Not Related
to Specific
Teams
Total 765,499 8,473 607,603 1,553
Expenses

24 Support Staff/ $4,123,836 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/ $21,590 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 44,884 0
Basketball 198,616 0 74,847 0

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 599,690 1,729
Golf 0 0 0 0
Soccer 203 0
Softball 509 0
Tennis 0 0
Track and 0 0 0 0
Field, X-
Country
Volleyball 10,050 0
Others
Subtotal 843,190 1,729 85,609 0 0 0
All Teams
Expenses 3,195,037 19,861
Not
Related to
Specific
Teams
Total 843,190 1,729 85,609 0 3,195,037 19,861
Expenses

26 Severance $275,975 Input severance payments and applicable benefits recognized for past coaching
Payments and 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 0
Basketball 0 0
Football 275,975
Golf 0 0
Soccer 0
Softball 0
Tennis 0
Volleyball 0
Others
Subtotal All Teams 275,975 0 0
Expenses Not Related to Specific
Teams
Total Expenses 275,975 0 0

27 Recruiting $605,600 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 35,354
Football 197,442
Golf 2,224 6,642
Soccer 28,473
Softball 16,193
Tennis 2,060
Volleyball 23,367
Others

28 Team $2,417,101 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 160,862
Basketball 642,388 234,701
Football 730,776
Golf 46,550 45,458
Soccer 73,800
Softball 116,473
Tennis 18,894
Volleyball 94,889
Others
Subtotal All Teams 1,725,697 691,404 0
Total Expenses 1,725,697 691,404 0

29 Sports Equipment, $573,786 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 57,850
Football 264,436
Golf 16,338 16,541
Soccer 22,428
Softball 44,699
Tennis 8,574
Country
Volleyball 21,207
Others
Expenses Not Related to
Specific Teams

30 Game $1,537,223 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 46,373
Football 153,534
Golf 0 21,454
Soccer 10,964
Softball 21,178
Tennis -3,440
Volleyball 18,498
Others
Expenses Not Related to Specific Teams 1,047,745
Total Expenses 319,119 170,359 1,047,745

31 Fund Raising, Marketing $1,065,843 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 40,571
Football 216,132
Golf 90,289 32,246
Soccer 1,386
Softball 6,189
Tennis 0
Track and Field, X- 4,889 0
Country
Volleyball 116,932
Others
Expenses Not Related to 468,989
Specific Teams
Total Expenses 375,289 221,565 468,989

32 Sports $487,511 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 44,092
Football 41,907
Golf 0 0
Soccer 73,170
Softball 44,623
Tennis 0
Volleyball 112,916
Others
Expenses Not Related to Specific
Teams

33 Spirit $118,874 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
Tennis
Volleyball
Others
Expenses Not Related to Specific Teams 118,874
Total Expenses 0 0 118,874

34 Athletic Facilities $2,894,805 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
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not 2,894,805
Related to Specific
Teams
Total Expenses 0 0 2,894,805

35 Direct Overhead and $0 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related
to Specific Teams
Total Expenses 0 0 0

36 Indirect Institutional $901,293 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
Tennis
Volleyball
Others
Specific Teams
Total Expenses 0 0 901,293

37 Medical Expenses and $721,584 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 0
Basketball 640 805
Football 8,645
Golf 0 0
Soccer 0
Softball 150
Tennis 0
Volleyball 0
Others
Subtotal All Teams 9,285 955 0
Specific Teams
Total Expenses 9,285 955 711,344

38 Memberships and Dues $371,515 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 0
Basketball 0 0
Football 174
Golf 595 2,164
Soccer 0
Softball 915
Tennis 0
Track and Field, X-Country 1,088 929
Volleyball 1,370
Others
Expenses Not Related to Specific 364,280
Teams
Total Expenses 1,857 5,378 364,280

39 Student-Athlete Meals (non- $390,468 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 16,894
Football 231,233
Golf 764 779
Soccer 15,886
Softball 1,980
Tennis 432
Country
Volleyball 9,549
Others
Expenses Not Related to
Specific Teams

40 Other Operating $1,360,339 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 15,841
Football 258,629
Golf 12,062 4,325
Soccer 8,477
Softball 17,738
Tennis 16,433
Volleyball 16,535
Others
Expenses Not Related to Specific 906,250
Teams
Total Expenses 346,434 107,655 906,250

41 Bowl $0 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• Team travel, lodging and meal expenses.
• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
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 0
Golf
Soccer
Softball
Tennis
Volleyball
Others

41A Bowl Expenses - Coaching $0 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 0
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related
to Specific Teams

Total Operating Expenses $30,770,123 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 1,221,289
Basketball 3,622,159 1,705,943
Football 8,607,897
Golf 322,220 328,790
Soccer 831,468
Softball 794,006
Tennis 379,999
Volleyball 1,002,669
Others
Expenses Not Related to Specific 0 201,874 10,628,478
Teams
Total Expenses 14,402,825 5,738,820 10,628,478

Athletics Participation
Table 411 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 43
Basketball 16 15
Cross Country 9 11 9 11 9 11
Football 127
Golf 9 7
Soccer 26
Softball 21
Tennis 9
Track, Indoor 30 22 30 22
Track, Outdoor 30 22 30 22
Volleyball 14
Others
Total Participants 264 147 69 55 9 11
Participant Proportion 64.2% 35.8%
Unduplicated Count of 228 118
Participants

Head Coaching Assignments - Men's Teams

Table 2A 5 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
Track and 1 1
Field, X-
Country
Others
Coaching 4 1 5 0 0 0 0 0
Position
Totals

Head Coaching Assignments - Women's Teams

Table 2B 7 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
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 5 1 6 0 1 0 1 0
Position
Totals

Assistant Coaching Assignments - Men's Teams

Table 3A 18 Table 3A - - - Assistant Coaches Assignments Men's Teams
Assistant Coaches of Men's Teams

Volunteer Volunteer
Baseball 2 2
Basketball 3 3
Football 10 10
Golf 0 0 0 0 0 0 0 0
Track and 3 2 1
Field, X-
Country
Others
Coaching 15 3 17 1 0 0 0 0
Position
Totals

Assistant Coaching Assignments - Women's Teams

Table 3B 12 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 3 3
Golf 0 0 0 0 0 0 0 0
Soccer 2 2
Softball 2 2
Tennis 0 0 0 0 0 0 0 0
Track and 3 2 1
Field, X-
Country
Volleyball 1 1 1 1
Others
Coaching 3 3 5 1 6 0 6 0
Position
Totals

Other Reporting Items
AUP Data Categories:
50 - Excess Transfers to Institution: $0

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $33,924,712
53 - Total Institutional Debt: $163,100,377
54 - Athletics Dedicated Endowments: $6,363,712
55 - Institutional Endowments: $187,355,959
56 - Athletics Related Capital Expenditures: $303,866
Other Data Categories:
Institutional Expenses: $280,009,587

Athletically-Related Facilities Annual Debt Service: $5,296,566
Institution's Annual Debt Service: $20,200,957
Institution's Education and General Expenses: $249,654,929
Average Cost of Full Grant-in-Aid - In-State: $23,692
Average Cost of Full Grant-in-Aid - Out-of-State: $39,586
Average Cost of Attendance - In-State: $26,192
Average Cost of Attendance - Out-of-State: $42,086
Expenses Dedicated to Compliance: $300,070
Name of Compliance Software Used: Jump Forward
Compliance FTEs: 3.5

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 Track, Indoor x Women's Tennis
x Men's Track, Outdoor x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 7 Total Women's Sports Sponsored: 9 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 12.69 0.31 13
Basketball 12.55 0 12.55
Football 82.47 0 82.47
Golf 4.24 0 4.24
Track and Field, X- 9.38 0.66 10.04
Country
Total Men's 121.33 0.97 122.30
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue

Basketball 13.08 0.8 13.88
Golf 4.66 0 4.66
Soccer 14.03 0.31 14.34
Softball 12.35 0 12.35
Tennis 6.04 0.53 6.57
Track and Field, X- 4.91 0 4.91
Country
Volleyball 10.52 0 10.52
Total Women's 65.59 1.64 67.23
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
184.77 189.53 4.76 (2.58%)

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 4 7 -3 18,358
Basketball 4 4 0 22,030
Football 62 37 25 265,053
Golf 1 0 1 6,045
Track and Field, X- 11 7 4 39,281
Country
Men's Total 82 55 27 350,767
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 6 -1 27,625
Golf 0 1 -1 0
Soccer 0 4 -4 0
Softball 2 4 -2 9,590
Tennis 0 0 0 0
Track and Field, X- 6 3 3 33,370
Country
Volleyball 0 0 0 0
Women's Total 13 18 -5 70,585
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 95 73 22 $421,352
Variance explanation: In FY 20 we had recruited more Football Student Athletes (62 total; Increase of 25
people) who were Pell Grant eligible. This is providing an overall increase of 22 people after adjustments. The
other teams with increases are the Men's and Women's Track/CC programs with a net increase of 7 people.

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 $4,238,111
Women's Teams $2,159,242
Total Amount $6,397,353
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 $428,053
Women's Teams $177,547
Total Amount $605,600
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 $440,819 4.5 $396,737 5
Women's Teams $117,769 6.5 $109,357 7
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 $139,684 16.5 $128,044 18
Women's Teams $57,867 10.5 $50,634 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 $1,072,748 $1,041,026 $118,953 $18,558 $45,338 $2,296,623
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $3,972,710 $3,972,710
4 Direct Institutional Support $4,995,658 $1,761,458 $1,335,916 $5,434,121 $0 $13,527,153
5 Less - Transfers to Institution $0 $0 $0 $0 -$3,392,910 -$3,392,910
6 Indirect Institutional Support $0 $0 $0 $0 $901,293 $901,293
6A Indirect Institutional Support $0 $0 $0 $0 $2,894,805 $2,894,805
- Athletic Facilities Debt
Service, Lease and Rental
Fees
7 Guarantees $2,000,000 $95,000 $0 $500 $0 $2,095,500
8 Contributions $430,628 $484,726 $166,194 $203,450 $1,694,326 $2,979,324
9 In-Kind $0 $0 $0 $0 $0 $0
10 Compensation and Benefits $15,983 $7,190 $2,968 $15,865 $19,859 $61,865
provided by a third party
11 Media Rights $0 $0 $0 $0 $0 $0
12 NCAA Distributions $0 $26,100 $0 $13,243 $825,392 $864,735
13 Conference Distributions $0 $0 $0 $0 $1,903,090 $1,903,090
(Non Media and Non Bowl)
13A Conference Distributions of $0 $0 $0 $0 $0 $0
Bowl Generated Revenue
14 Program, Novelty, Parking $0 $0 $0 $0 $450,386 $450,386
and Concession Sales
15 Royalties, Licensing, $0 $0 $0 $0 $1,333,620 $1,333,620
Advertisement and
Sponsorships
16 Sports Camp Revenues $54,840 $177,759 $50,262 $259,332 $0 $542,193
17 Athletics Restricted $37,900 $28,900 $31,650 $11,700 $6,900 $117,050
Endowment and Investments
Income
18 Other Operating Revenue $140 $0 $0 $47,003 $175,543 $222,686
19 Bowl Revenues $0 $0 $0 $0 $0 $0


Total Operating Revenues $8,607,897 $3,622,159 $1,705,943 $6,003,772 $10,830,352 $30,770,123
Expenses
20 Athletic Student Aid $2,997,919 $518,628 $497,828 $2,382,978 $201,874 $6,599,227
21 Guarantees $300,000 $265,000 $21,141 $15,566 $0 $601,707
22 Coaching Salaries, Benefits $2,315,423 $1,381,044 $490,763 $1,474,341 $0 $5,661,571
and Bonuses paid by the
University and Related
Entities
23 Coaching Salaries, Benefits $14,253 $7,190 $2,968 $15,864 $0 $40,275
and Bonuses paid by a Third
Party
24 Support Staff/Administrative $599,690 $198,616 $74,847 $55,646 $3,195,037 $4,123,836
Compensation, Benefits and
Bonuses paid by the
University and Related
Entities
25 Support Staff/Administrative $1,729 $0 $0 $0 $19,861 $21,590
Compensation, Benefits and
Bonuses paid by Third Party
26 Severance Payments $275,975 $0 $0 $0 $0 $275,975
27 Recruiting $197,442 $174,970 $88,603 $144,585 $0 $605,600
28 Team Travel $730,776 $642,388 $234,701 $809,236 $0 $2,417,101
29 Sports Equipment, Uniforms $264,436 $36,157 $28,174 $245,019 $0 $573,786
and Supplies
30 Game Expenses $153,534 $115,007 $97,500 $123,437 $1,047,745 $1,537,223
31 Fund Raising, Marketing and $216,132 $23,408 $64,812 $292,502 $468,989 $1,065,843
Promotion
32 Sports Camp Expenses $41,907 $128,427 $42,376 $274,801 $0 $487,511
33 Spirit Groups $0 $0 $0 $0 $118,874 $118,874
34 Athletic Facilities Debt $0 $0 $0 $0 $2,894,805 $2,894,805
Service, Leases and Rental
Fee
35 Direct Overhead and $0 $0 $0 $0 $0 $0
Administrative Expenses
36 Indirect Institutional Support $0 $0 $0 $0 $901,293 $901,293
37 Medical Expenses and $8,645 $640 $805 $150 $711,344 $721,584
Insurance


38 Memberships and Dues $174 $0 $0 $7,061 $364,280 $371,515
39 Student-Athlete Meals (non- $231,233 $79,887 $25,660 $53,688 $0 $390,468
travel)
40 Other Operating Expenses $258,629 $50,797 $35,765 $108,898 $906,250 $1,360,339
41 Bowl Expenses $0 $0 $0 $0 $0 $0
41A Bowl Expenses - Coaching $0 $0 $0 $0 $0 $0
Compensation/Bonuses
Total Operating Expenses $8,607,897 $3,622,159 $1,705,943 $6,003,772 $10,830,352 $30,770,123
Excess (Deficiencies) of $0 $0 $0 $0 $0 $0
Revenues Over (Under)
Expenses

2019 Frs Report WKU

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Reporting Institution: Western Kentucky University Reporting Year (FY): 2019

Primary Contact Person: Randy Magill Title: Associate AD for Business

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 $30,770,123 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

Expense Category 23 and 25 should equal Category 10.

NCAA Membership Financial Reporting System Page 10 of 79

ID Item Amount Definition

Note: Expenses related to post-season bowls should be included in