VT Frs Fy2020

Reporting Institution: Virginia Polytechnic Institute and State Reporting Year (FY): 2020
University
School Info
We agree to release the institution's data to the conference: Yes
Institutional Contacts:
Primary Contact Dr. Patricia Moran Title: Senior Associate Athletics

Person: Director
Phone: 5402316161 Email: patriciam@vt.edu
CEO: Dr. Timothy Sands CEO Email: president@vt.edu
University CFO: Ken Miller University CFO Email: millerk@vt.edu
Audit Firm: Virginia Auditor of Public AUP Report Issuance 01/15/2021
Accounts Date:
Classification & Conference:
NCAA Primary Division: I-FBS

Athletic Conference: Atlantic Coast 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 x
Rifle
Rowing
Rugby
NCAA Membership Financial Reporting System Page 1 of 80

University
Sport Men's Teams Only Women's Teams Only Mixed Teams
Skiing
Soccer x x
Softball x
Swimming and Diving x x
Tennis x x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling x
Others
Totals 11 11 0

University
Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $19,200,364 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 $10,924,067 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $2,428 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.

University
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 $0 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 $11,700 Input revenue received from participation in away games. This
includes payments received due to game cancellations.

University
8 Contributions $21,806,832 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 $149,460 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.

University
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 $28,867,005 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 $1,536,105 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 $917,407 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 $5,272,407 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members. (Football Only)
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.
University
14 Program, Novelty, $1,696,997 Input revenues from:
Parking and Concession
Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

15 Royalties, Licensing, $2,887,302 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 $3,274 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $3,644,822 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 $1,107,864 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.

University
19 Bowl Revenues $1,165,924 Input all amounts received related to participation in a post-season
bowl game, including (Football Only):
• Expense reimbursements.
• Ticket sales.
Total Operating $99,193,958 Total of Categories 1-19.

Revenues
Expenses
20 Athletic Student Aid $15,656,642 Input the total dollar 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 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.
Note: This information can be managed within the NCAA's

Compliance Assistance (CA) software. The equivalencies 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.

University
21 Guarantees $2,134,066 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses. This includes payments
made due to game cancellations.
22 Coaching Salaries, $19,499,142 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 as well as non-taxable benefits, inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement/
exemptions 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, as well as any non-taxable
benefits, 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.

University
24 Support Staff/ $17,238,418 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, as well as any
and Bonuses paid by non-taxable benefits, inclusive of:
the University and • Gross wages and bonuses.
Related Entities
stipends, memberships, media income, tuition reimbursement/
exemptions 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, as well as
and Bonuses paid by non-taxable benefits, including:
Third Party • Car stipend.
• Speaking fees.
• Media income.

26 Severance Payments $387,705 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $1,876,885 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.

University
28 Team Travel $3,925,707 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, $2,162,402 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 $4,736,429 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, $1,037,715 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $16,499 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 $434,705 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Category 41.

University
34 Athletic Facilities Debt $6,175,507 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 $12,642,504 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 $0 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.

University
37 Medical Expenses and $1,364,327 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $57,585 Input memberships, conference and association dues.
39 Student-Athlete Meals $1,867,043 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 $4,671,946 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 $1,304,343 Input all expenditures related to participation in a post-season bowl
game, including (Football only):
• 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 - $302,650 Input all coaching bonuses related to participation in a post-season
Coaching bowl game (Football only).
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $97,492,220 Total of Categories 20-41A.
Expenses

University
Revenue/Expense Details
1 Ticket $19,200,364 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 325
Basketball 2,852,086 187,525
Football 16,159,618
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling 810
Others
Subtotal All Teams 19,012,839 187,525 0
Revenue Not Related to Specific Teams
Total Revenue 19,012,839 187,525 0

University
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
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

University
3 Student Fees $10,924,067 Input student fees assessed and restricted for support of intercollegiate athletics.

Revenues by Source Student Fees Student Fees Student Fees
Baseball
Basketball
Football
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific Teams 2,546,885 8,377,182
Total Revenue 0 2,546,885 8,377,182

University
4 Direct $2,428 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
Basketball 391
Football 632
Golf
Lacrosse 991
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling 209
Others
Subtotal All Teams 1,232 991 0
Revenue Not Related to Specific 205
Teams
Total Revenue 1,232 991 205

University
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
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Specific Teams
Total Revenue 0 0 0

University
6 Indirect $0 Input value of costs covered and services provided by the institution to athletics but
Institutional 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
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Specific Teams
Total Revenue 0 0 0

University
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
Lacrosse
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field,
X-Country
Volleyball
Wrestling
Others
Subtotal All 0 0 0
Teams
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0

University
7 Guarantees $11,700 Input revenue received from participation in away games. This includes payments
received due to game cancellations.

Revenues by Source Guarantees Guarantees Guarantees
Baseball
Basketball
Football
Golf
Lacrosse
Soccer 10,700
Softball
Swimming and Diving
Tennis
Volleyball 1,000
Wrestling
Others
Subtotal All Teams 10,700 1,000 0
Total Revenue 10,700 1,000 0

University
8 Contributions $21,806,832 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 177,380
Basketball 278,549 227,861
Football 4,958,551
Golf 36,036 50,616
Lacrosse 90,599
Soccer 66,251 15,173
Softball 20,479
Swimming and Diving 12,558 12,178
Tennis 6,068 23,387
Track and Field, X-Country 62,916 27,628
Volleyball 11,508
Wrestling 86,799
Others
Revenue Not Related to Specific Teams 30,000 15,612,295
Total Revenue 5,685,108 509,429 15,612,295

University
9 In-Kind $149,460 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 10,923
Basketball 70,166 72
Football 32,886
Golf
Lacrosse
Soccer 306 14,469
Softball 4,656
Swimming and Diving
Tennis
Volleyball 2,177
Wrestling
Others
Revenue Not Related to Specific Teams 13,805
Total Revenue 114,281 21,374 13,805

University
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
Lacrosse
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

University
11 Media $28,867,005 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 6,735,392 414,310
Football 17,717,303
Golf
Lacrosse
Soccer 27,500 34,500
Softball
Swimming and Diving
Tennis
Volleyball 42,000
Wrestling
Others
Revenue Not Related to Specific Teams 3,896,000
Total Revenue 24,480,195 490,810 3,896,000

University
12 NCAA $1,536,105 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 762,503
Football
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific Teams 773,602
Total Revenue 762,503 0 773,602

University
13 Conference $917,407 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in Category 11)
Media and Non Bowl) 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 292,258
Football 625,149
Golf
Lacrosse
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Revenue Not Related
to Specific Teams

University
13A Conference $5,272,407 Input conference distributions of revenue generated by a post-season
Distributions of bowl to conference members. (Football Only)
Bowl 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 5,272,407
Golf
Lacrosse
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 5,272,407 0 0
Revenue Not Related
to Specific Teams
Total Revenue 5,272,407 0 0

University
14 Program, Novelty, Parking and Concession $1,696,997 Input revenues from:
Sales
• 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 2,995
Basketball 103,203 16,943
Football 1,540,715
Golf
Lacrosse 6
Soccer 2,008 1,805
Softball
Swimming and Diving
Tennis
Track and Field, X- 590 590
Country
Volleyball 2,872
Wrestling 3,193
Others
Revenue Not Related 22,077
to Specific Teams
Total Revenue 1,652,704 22,216 22,077

University
15 Royalties, Licensing, $2,887,302 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 145,735
Football 1,167,606
Golf 12,468 12,232
Lacrosse 29,568
Soccer 29,958 29,622
Softball 23,697
Swimming and 22,263 22,485
Diving
Tennis 12,236 12,193
Track and Field, X- 44,978 44,828
Country
Volleyball 29,584
Wrestling 24,978
Others
Revenue Not Related 1,089,684
to Specific Teams
Total Revenue 1,532,120 265,498 1,089,684

University
16 Sports Camp $3,274 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
Basketball
Football 3,274
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Revenue Not Related to Specific
Teams

University
17 Athletics Restricted $3,644,822 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 73,651
Basketball 158,936 192,310
Football 752,811
Golf 88,475 82,009
Lacrosse 139,334
Soccer 76,256 177,127
Softball 98,975
Swimming and 57,746 71,332
Diving
Tennis 30,905 73,248
Country
Volleyball 156,880
Wrestling 102,974
Others
Subtotal All Teams 1,448,031 1,231,444 0
Revenue Not 965,347
Related to Specific
Teams
Total Revenue 1,448,031 1,231,444 965,347

University
18 Other Operating $1,107,864 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
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis 51,644 51,644
Volleyball
Wrestling 10,000
Others
Revenue Not Related to Specific 964,396
Teams
Total Revenue 76,734 66,734 964,396

University
19 Bowl $1,165,924 Input all amounts received related to participation in a post-season bowl game,
Revenues including (Football Only):
• Expense reimbursements.
• Ticket sales.

Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Football 1,165,924
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Revenue 1,165,924 0 0

University
Total Operating Revenues $99,193,958 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 411,009
Basketball 11,325,382 1,100,310
Football 49,396,876
Golf 136,979 144,857
Lacrosse 260,498
Soccer 212,979 272,696
Softball 147,807
Tennis 100,853 160,472
Volleyball 246,021
Wrestling 228,963
Others
Revenue Not Related to Specific 2,576,885 31,714,593
Teams
Total Revenue 62,135,459 5,343,906 31,714,593

University
20 Athletic Total Dollar $15,656,642 Input the total dollar amount of athletic student-aid for the
Student Amount reporting year 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 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.
Note: This information can be managed within the NCAA's

Compliance Assistance (CA) software. The equivalencies 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 262.51
Equivalencies
Awarded
Total Students 398
Receiving Aid
Male Athlete Scholarships

University
Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar
Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2019-2020 (A+B) Athletic Aid
Equivalency (B)
Baseball 11.7 11.7 27 587,240
Basketball 12 12 12 839,236
Football 80.02 80.02 85 4,565,318
Golf 4.2 4.2 9 163,657
Soccer 9.89 9.89 11 569,174
Swimming and 9.89 9.89 13 536,960
Diving
Tennis 4.48 4.48 8 251,530
Track and Field, 12.6 12.6 23 670,071
X-Country
Wrestling 9.8 9.8 17 567,221
Expenses Not
Related to
Specific Teams
Totals 154.58 0 154.58 205 8,750,407
Female Athlete Scholarships

Equivalency (B)
Basketball 13.5 13.5 14 792,246
Golf 6 6 8 299,799
Lacrosse 11.51 11.51 31 593,810
Soccer 13.98 13.98 31 719,797
Softball 11.94 11.94 21 611,295
Swimming and 14 14 38 641,884
Diving
Tennis 7 7 8 410,983
Track and Field, 18 18 30 878,915
X-Country
Volleyball 12 12 12 776,006

University
Equivalency (B)
Expenses Not
Related to
Specific Teams
Totals 107.93 0 107.93 193 5,724,735
Not Allocated by Gender Scholarships

Equivalency (B)
Expenses Not 1,181,500
Related to
Specific Teams
Totals 0 0 0 0 1,181,500

University
21 Guarantees $2,134,066 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses. This includes payments made due to game cancellations.

Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 11,000
Football 1,295,000
Golf
Lacrosse
Soccer 2,500 1,500
Softball
Swimming and Diving
Tennis
Volleyball 2,035
Wrestling
Others
Expenses Not Related to Specific Teams
Total Expenses 2,054,531 79,535 0

University
22 Coaching Salaries, Benefits $19,499,142 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by the reportable on the university or related entities W-2 and 1099
University and Related forms, as well as non-taxable benefits, inclusive of:
Entities
stipends, memberships, media income, tuition
reimbursement/exemptions 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 $0 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by a Third by a third party and contractually guaranteed by the institution,
Party but not included on the institutions W-2, as well as any non-
taxable benefits, 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 1 566,104 2 2 405,379
Basketball 1 1 2,685,072 3 3 1,051,814

University
Men's Teams Head Coaches Men's Teams Assistant Coaches
Football 1 1 4,250,520 10 10 4,315,682
Golf 1 1 146,640 1 1 130,069
Soccer 1 1 196,411 2 2 235,032
Swimming 1 0.5 130,269 4 2 199,562
and Diving
Tennis 1 1 181,096 1 1 81,456
Track and 1 0.5 132,890 5 2.5 281,400
Field, X-
Country
Wrestling 1 1 201,534 2 2 240,960
Subtotal All 9 8.0 8,490,536 0 30 25.5 6,941,354 0
Teams
Expenses
Not Related
to Specific
Teams
Total 8,490,536 0 6,941,354 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Basketball 1 1 746,857 3 3 514,614
Golf 1 1 143,031 1 1 96,936
Lacrosse 1 1 198,274 2 2 165,721
Soccer 1 1 303,708 2 2 230,752
Softball 1 1 208,997 2 2 183,477

University
Women's Teams Head Coaches Women's Teams Assistant Coaches
Swimming 1 0.5 130,269 4 2 199,562
and Diving
Tennis 1 1 124,643 1 1 72,534
Track and 1 0.5 132,890 5 2.5 281,400
Field, X-
Country
Volleyball 1 1 167,118 2 2 166,469
Subtotal All 9 8.0 2,155,787 0 22 17.5 1,911,465 0
Teams
Expenses
Not Related
to Specific
Teams
Total 2,155,787 0 1,911,465 0
Expenses

University
24 Support Staff/ $17,238,418 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, as well as any
and Bonuses paid by the non-taxable benefits, inclusive of:
University and Related • Gross wages and bonuses.
Entities
• Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement/exemptions
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, as well as non-
and Bonuses paid by taxable benefits, including:
Third Party • Car stipend.
• Speaking fees.
• Media income.

University
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 148,482
Basketball 857,714 501,256
Football 2,291,232
Golf
Lacrosse 19,303
Soccer 45,257 41,021
Softball 87,457
Swimming
and Diving
Tennis 47,151 47,151
Track and 32,737 32,737
Field, X-
Country
Volleyball 40,696
Wrestling 21,403
Others
Subtotal 3,443,976 0 769,621 0 0 0
All Teams
Expenses 13,024,821
Not
Related to
Specific
Teams
Total 3,443,976 0 769,621 0 13,024,821 0
Expenses

University
26 Severance $387,705 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
Basketball 26,906
Football 223,735
Golf
Lacrosse
Soccer
Softball
Tennis 6,008
Volleyball 24,860
Wrestling
Others
Expenses Not Related to Specific 89,978
Teams
Total Expenses 231,844 65,883 89,978

University
27 Recruiting $1,876,885 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 70,340
Basketball 323,806 204,565
Football 847,964
Golf 13,775 23,896
Lacrosse 57,058
Soccer 22,760 29,481
Softball 18,502
Tennis 22,246 17,075
Volleyball 27,119
Wrestling 33,175
Others
Expenses Not Related to Specific Teams 23,716
Total Expenses 1,399,499 453,670 23,716

University
28 Team $3,925,707 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 82,381
Basketball 706,032 667,441
Football 1,109,348
Golf 30,456 64,658
Lacrosse 100,100
Soccer 112,655 73,431
Softball 174,450
Tennis 56,803 61,579
Volleyball 116,519
Wrestling 110,888
Others
Expenses Not Related to Specific Teams 147
Total Expenses 2,443,065 1,482,495 147

University
29 Sports Equipment, $2,162,402 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 241,432
Football 771,108
Golf 20,888 57,386
Lacrosse 111,761
Soccer 79,029 59,471
Softball 63,444
Tennis 21,947 39,111
Country
Volleyball 26,369
Wrestling 39,655
Others
Expenses Not Related to 6,160
Specific Teams
Total Expenses 1,523,610 632,632 6,160

University
30 Game $4,736,429 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 78,989
Basketball 728,003 321,263
Football 2,737,073
Golf 68
Lacrosse 27,734
Soccer 40,909 39,922
Softball 11,091
Tennis 11,223 40,039
Volleyball 33,564
Wrestling 435
Others
Total Expenses 3,654,542 521,309 560,578

University
31 Fund Raising, Marketing $1,037,715 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
Football 490,976
Golf 689 9,397
Lacrosse 8,416
Soccer 8,158 5,947
Softball 7,309
Swimming and Diving 418
Tennis 965 1,122
Country
Volleyball 7,545
Wrestling 5,452
Others
Specific Teams
Total Expenses 600,770 88,007 348,938

University
32 Sports $16,499 Input all expenses paid by the athletics department, including non-athletics personnel
Camp salaries and benefits, from hosting sports camps and clinics. Athletics personnel
Expenses 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
Basketball
Football 16,499
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific
Teams
Total Expenses 16,499 0 0

University
33 Spirit $434,705 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Football 164,035
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Total Expenses 183,488 3,080 248,137

University
34 Athletic Facilities $6,175,507 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 325,849 325,849
Football 4,078,253
Golf
Lacrosse
Soccer
Softball
Swimming and 125,000 125,000
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not 1,195,556
Related to Specific
Teams
Total Expenses 4,529,102 450,849 1,195,556

University
35 Direct Overhead and $12,642,504 Input overhead and administrative expenses paid by or
Administrative Expenses charged 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 114,502
Football 2,291,598
Golf 31,470 5,173
Lacrosse 29,736
Soccer 63,939 37,368
Softball 71,582
Tennis 30,648 30,230
Country
Volleyball 18,245
Wrestling 12,655
Others
Expenses Not Related 9,200,839
to Specific Teams
Total Expenses 3,125,020 316,645 9,200,839

University
36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or charged directly
Support 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
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to
Specific Teams
Total Expenses 0 0 0

University
37 Medical Expenses and $1,364,327 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 23,215
Football 235,147
Golf 8,512 14,814
Lacrosse 21,291
Soccer 60,202 20,414
Softball 37,056
Tennis 21,304 36,882
Volleyball 21,402
Wrestling 44,870
Others
Specific Teams
Total Expenses 530,954 312,118 521,255

University
38 Memberships and Dues $57,585 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 575
Basketball 685 1,225
Football 2,011
Golf 3,250 1,411
Lacrosse 350
Soccer 855 2,065
Softball 95
Tennis 632 857
Track and Field, X-Country 700 700
Volleyball 1,099
Wrestling 2,635
Others
Expenses Not Related to Specific 32,152
Teams
Total Expenses 14,487 10,946 32,152

University
39 Student-Athlete Meals (non- $1,867,043 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 137,687
Football 855,208
Golf 2,838 10,718
Lacrosse 61,058
Soccer 44,891 47,720
Softball 42,051
Tennis 8,036 21,645
Country
Volleyball 36,925
Wrestling 75,805
Others
Specific Teams
Total Expenses 1,400,521 397,513 69,009

University
40 Other Operating $4,671,946 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 68,849
Football 2,117,730
Golf 34,937 35,605
Lacrosse 48,057
Soccer 34,222 33,283
Softball 28,630
Tennis 8,717 27,941
Volleyball 21,327
Wrestling 37,017
Others
Expenses Not Related to Specific 1,587,171
Teams
Total Expenses 2,756,159 328,616 1,587,171

University
41 Bowl $1,304,343 Input all expenditures related to participation in a post-season bowl game, including
Expenses (Football only):
• 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 1,304,343
Golf
Lacrosse
Soccer
Softball
Swimming and Diving
Tennis
Volleyball
Wrestling
Others
Expenses Not Related to Specific Teams
Total Expenses 1,304,343 0 0

University
41A Bowl Expenses - Coaching $302,650 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game (Football only).
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 302,650
Golf
Lacrosse
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Expenses Not Related
to Specific Teams
Total Expenses 302,650 0 0

University
Total Operating Expenses $97,492,220 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 2,536,175
Basketball 9,593,737 4,576,943
Football 34,265,430
Golf 587,181 762,892
Lacrosse 1,442,669
Soccer 1,515,994 1,645,880
Softball 1,545,436
Swimming and Diving 1,306,768 1,426,770
Tennis 743,754 937,800
Track and Field, X-Country 1,754,613 1,879,218
Volleyball 1,487,298
Wrestling 1,393,705
Others
Expenses Not Related to Specific 28,089,957
Teams
Total Expenses 53,697,357 15,704,906 28,089,957

University
Athletics Participation
Table 690 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 36
Basketball 15 17
Cross Country 23 19 21 19 13 18
Football 121 2 2
Golf 9 9
Lacrosse 36
Soccer 29 29
Softball 26
Swimming and Diving 31 41
Tennis 8 14
Track, Indoor 39 45 38 44 15 18
Track, Outdoor 51 45 44 45 15 18
Volleyball 17
Wrestling 30
Others
Total Participants 392 298 105 108 45 54
Participant Proportion 56.8% 43.2%

University
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
Unduplicated Count of 332 235
Participants

University
Head Coaching Assignments - Men's Teams
Table 2A 9 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
Soccer 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Wrestling 1 1
Others
Coaching 7 2 9 0 0 0 0 0
Position
Totals

University
Head Coaching Assignments - Women's Teams
Table 2B 9 Table 2B - - - Head Coaches Assignments Women's Teams
Head Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1
Golf 1 1
Lacrosse 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 2 6 0 3 0 3 0
Position
Totals

University
Assistant Coaching Assignments - Men's Teams
Table 3A 29 Table 3A - - - Assistant Coaches Assignments Men's Teams
Assistant Coaches of Men's Teams

Volunteer Volunteer
Baseball 2 2
Basketball 3 3
Football 9 9
Golf 1 1
Soccer 2 2
Swimming 3 3 1 1
and Diving
Tennis 1 1
Track and 5 5
Field, X-
Country
Wrestling 2 2
Others
Coaching 20 8 28 0 0 1 1 0
Position
Totals

University
Assistant Coaching Assignments - Women's Teams
Table 3B 22 Table 3B - - - Assistant Coaches Assignments Women's Teams
Assistant Coaches of Women's Teams

Volunteer Volunteer
Basketball 1 1 2 2
Golf 1 1
Lacrosse 1 1 1 1
Soccer 2 2
Softball 1 1 1 1
Swimming 3 3 1 1
and Diving
Tennis 1 1
Track and 5 5
Field, X-
Country
Volleyball 2 2
Others
Coaching 8 8 16 0 5 1 6 0
Position
Totals

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

51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $64,186,000
53 - Total Institutional Debt: $424,889,000
54 - Athletics Dedicated Endowments: $60,309,394
55 - Institutional Endowments: $1,248,848,322
56 - Athletics Related Capital Expenditures: $19,777,000
Other Data Categories:
Institutional Expenses: $1,549,751,000

Athletically-Related Facilities Annual Debt Service: $5,923,000
Institution's Annual Debt Service: $52,938,000
Institution's Education and General Expenses: $1,204,425,000
Average Cost of Full Grant-in-Aid - In-State: $27,805
Average Cost of Full Grant-in-Aid - Out-of-State: $47,729
Average Cost of Attendance - In-State: $27,805
Average Cost of Attendance - Out-of-State: $47,729
Expenses Dedicated to Compliance: $447,020
Name of Compliance Software Used: Jump Forward
Compliance FTEs: 5

University
Revenue Distribution - Sports Sponsored
Distribution Year: 2021
Academic Year of Sport Sponsorship Information: 2019-20
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 Lacrosse
x Men's Soccer x Women's Soccer
x Men's Swimming and Diving x Women's Swimming and Diving
x Men's Tennis x Women's Tennis
x Men's Track, Indoor x Women's Track, Indoor
x Men's Track, Outdoor x Women's Track, Outdoor
x Men's Wrestling x Women's Volleyball
Total Men's Sports Sponsored: 11 Total Women's Sports Sponsored: 11 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 22 Sponsored: 22

University
Revenue Distribution - Grants-in-Aid
Academic Year of Grant-in-Aid Information: 2019-20
Men's Team Sports
Men's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Baseball 11.7 0 11.7 11.7
Basketball 12 0 12 12
Football 80.02 0 80.02 80.02
Golf 4.2 0 4.2 4.2
Soccer 9.89 0 9.89 9.89
Swimming and Diving 9.89 0 9.89 9.89
Tennis 4.48 0 4.48 4.48
Track and Field, X- 12.6 0 12.6 12.6
Country
Wrestling 9.8 0 9.8 9.8
Total Men's 154.58 0 154.58 154.58
Women's Team Sports
Women's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Basketball 13.5 0 13.5 13.5
Golf 6 0 6 6
Lacrosse 11.51 0 11.51 11.51
Soccer 13.98 0 13.98 13.98
Softball 11.94 0 11.94 11.94
Swimming and Diving 14 0 14 14
Tennis 7 0 7 7
Track and Field, X- 18 0 18 18
Country
Volleyball 12 0 12 12

University
Women's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Total Women's 107.93 0 107.93 107.93
Mixed Team Sports
Mixed Team Athletic Aid Exhausted Total Equivalencies Total Revenue

Sport Equivalency (A) Eligibility Awarded (A+B) Distribution
Total Mixed 0 0 0 0
Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies (Total Reported) Equivalencies (Total Reported) Current Year
271.86 (271.86) 262.51 (262.51) -9.35 (-3.44%)

University
Revenue Distribution - Pell Grants
Academic Year of Pell Grant Information: 2019-20
Men's Team Sports
Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Baseball 0 3 -3 0
Basketball 6 5 1 33,020
Football 47 44 3 222,958
Golf 0 0 0 0
Soccer 3 4 -1 14,185
Swimming and Diving 3 0 3 9,835
Tennis 0 0 0 0
Track and Field, X- 14 17 -3 76,530
Country
Wrestling 2 5 -3 8,790
Men's Total 75 78 -3 365,318
Women's Team Sports
Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 2 9 -7 9,540
Golf 0 0 0 0
Lacrosse 2 2 0 5,868
Soccer 0 1 -1 0
Softball 5 0 5 22,953
Swimming and Diving 3 2 1 12,335
Tennis 2 1 1 9,143
Track and Field, X- 9 10 -1 41,855
Country
Volleyball 2 2 0 6,290
Women's Total 25 27 -2 107,984
Mixed Team Sports

University
Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total
2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 100 105 -5 $473,302

University
Comments
Comments:

University
Miscellaneous Information
Note: These values are calculated from data entered earlier in the system.
Athletically Input the total dollar 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 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.
Note: This information can be managed within the NCAA's Compliance Assistance (CA)
software. The equivalencies 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 $8,750,407
Women's Teams $5,724,735
Total Amount $14,475,142
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 $1,399,499
Women's Teams $453,670
University
Total Amount $1,853,169
Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms, as well as non-taxable benefits, inclusive of:

• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement/exemptions 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 $1,061,317 8 $943,393 9
Women's Teams $269,473 8 $239,532 9
Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches related entities W-2 and 1099 forms, as well as non-taxable benefits, inclusive of:
Salaries
• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement/exemptions 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 $272,210 25.5 $231,378 30
Women's Teams $109,227 17.5 $86,885 22

University
Statement of Revenues and Expenses
For the fiscal year ended 2020 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $16,159,618 $2,852,086 $187,525 $1,135 $0 $19,200,364
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $10,924,067 $10,924,067
4 Direct Institutional $632 $391 $0 $1,200 $205 $2,428
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $0 $0 $0 $11,700 $0 $11,700
8 Contributions $4,958,551 $278,549 $227,861 $699,576 $15,642,295 $21,806,832
9 In-Kind $32,886 $70,166 $72 $32,531 $13,805 $149,460
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $17,717,303 $6,735,392 $414,310 $104,000 $3,896,000 $28,867,005
12 NCAA Distributions $0 $762,503 $0 $0 $773,602 $1,536,105
13 Conference $625,149 $292,258 $0 $0 $0 $917,407
Distributions (Non
Media and Non Bowl)
13A Conference $5,272,407 $0 $0 $0 $0 $5,272,407
Distributions of Bowl
Generated Revenue
14 Program, Novelty, $1,540,715 $103,203 $16,943 $14,059 $22,077 $1,696,997
Parking and Concession
Sales
15 Royalties, Licensing, $1,167,606 $71,898 $61,289 $496,825 $1,089,684 $2,887,302
Advertisement and
Sponsorships

University
16 Sports Camp Revenues $3,274 $0 $0 $0 $0 $3,274
17 Athletics Restricted $752,811 $158,936 $192,310 $1,575,418 $965,347 $3,644,822
Endowment and
Investments Income
18 Other Operating $0 $0 $0 $143,468 $964,396 $1,107,864
Revenue
19 Bowl Revenues $1,165,924 $0 $0 $0 $0 $1,165,924
Total Operating $49,396,876 $11,325,382 $1,100,310 $3,079,912 $34,291,478 $99,193,958
Revenues
Expenses
20 Athletic Student Aid $4,565,318 $839,236 $792,246 $8,278,342 $1,181,500 $15,656,642
21 Guarantees $1,295,000 $746,031 $76,000 $17,035 $0 $2,134,066
22 Coaching Salaries, $8,566,202 $3,736,886 $1,261,471 $5,934,583 $0 $19,499,142
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/ $2,291,232 $857,714 $501,256 $563,395 $13,024,821 $17,238,418
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 $223,735 $0 $26,906 $47,086 $89,978 $387,705
27 Recruiting $847,964 $323,806 $204,565 $476,834 $23,716 $1,876,885
28 Team Travel $1,109,348 $706,032 $667,441 $1,442,739 $147 $3,925,707
29 Sports Equipment, $771,108 $157,458 $90,384 $1,137,292 $6,160 $2,162,402
Uniforms and Supplies
30 Game Expenses $2,737,073 $728,003 $321,263 $389,512 $560,578 $4,736,429

University
31 Fund Raising, $490,976 $90,027 $44,821 $62,953 $348,938 $1,037,715
Marketing and
Promotion
32 Sports Camp Expenses $16,499 $0 $0 $0 $0 $16,499
33 Spirit Groups $164,035 $19,453 $3,080 $0 $248,137 $434,705
34 Athletic Facilities Debt $4,078,253 $325,849 $325,849 $250,000 $1,195,556 $6,175,507
Service, Leases and
Rental Fee
35 Direct Overhead and $2,291,598 $495,701 $49,695 $604,671 $9,200,839 $12,642,504
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
37 Medical Expenses and $235,147 $45,355 $46,768 $515,802 $521,255 $1,364,327
Insurance
38 Memberships and Dues $2,011 $685 $1,225 $21,512 $32,152 $57,585
39 Student-Athlete Meals $855,208 $164,520 $68,803 $709,503 $69,009 $1,867,043
(non-travel)
40 Other Operating $2,117,730 $356,981 $95,170 $514,894 $1,587,171 $4,671,946
Expenses
41 Bowl Expenses $1,304,343 $0 $0 $0 $0 $1,304,343
41A Bowl Expenses - $302,650 $0 $0 $0 $0 $302,650
Coaching
Compensation/Bonuses
Total Operating $34,265,430 $9,593,737 $4,576,943 $20,966,153 $28,089,957 $97,492,220
Expenses
Excess (Deficiencies) $15,131,446 $1,731,645 -$3,476,633 -$17,886,241 $6,201,521 $1,701,738
of Revenues Over
(Under) Expenses

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Reporting Institution: Virginia Polytechnic Institute and State Reporting Year (FY): 2020

Primary Contact Dr. Patricia Moran Title: Senior Associate Athletics

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 80

NCAA Membership Financial Reporting System Page 2 of 80

• 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 80

• Administrative services provided by the university to athletics

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 80

• Amounts received from individuals, corporations, associations,

Contributions shall include cash and marketable securities.

• Pledges until funds are provided to athletics for use.

• 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 80

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-

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 80

Total Operating $99,193,958 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

Note: This information can be managed within the NCAA's

NCAA Membership Financial Reporting System Page 8 of 80

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 80

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 80

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

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

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

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

NCAA Membership Financial Reporting System Page 11 of 80

Do not report depreciation.

Note: If the institution is paying for all debt service, leases, or

36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or

• Administrative/Overhead fees not charged by the institution to

Do not report depreciation.