Question

1) What expenses do you think the athletic department includes in “operating expenses”?

Revenues and Expenses

Athletically Related Student Aid

	Men's Teams	Women's Teams	Total
Total	$1,713,258	$2,139,826	$3,853,084
Ratio (percent)	44	56	100%

Recruiting Expenses

	Men's Teams	Women's Teams	Total
Total	$111,519	$68,734	$180,253

Operating (Game-Day) Expenses by Team

Varsity Teams	Men's Teams			Women's Teams			TOTAL OPERATING EXPENSES
	Participants	Operating Expenses per Participant	By Team	Participants	Operating Expenses per Participant	By Team
Basketball	23	$20,540	$472,426	18	$16,291	$293,236	$765,662
All Track Combined	76	$1,898	$144,236	70	$1,928	$134,943	$279,179
Golf	11	$8,787	$96,653	8	$9,195	$73,561	$170,214
Soccer	26	$3,469	$90,190	26	$4,319	$112,289	$202,479
Softball	N/A	N/A	N/A	18	$11,074	$199,340	$199,340
Tennis	10	$4,098	$40,978	8	$4,349	$34,793	$75,771
Volleyball				16	$9,674	$154,790	$154,790
Total Operating Expenses Men's and Women's Teams	146	N/A	$844,483	164	N/A	$1,002,952	$1,847,435

Total Expenses by Team

Varsity Teams	Men's Teams	Women's Teams	Total
Basketball	$2,246,404	$1,296,062	$3,542,466
Total Expenses of all Sports, Except Football and Basketball, Combined	$2,182,961	$3,342,263	$5,525,224
Total Expenses Men's and Women's Teams	$4,429,365	$4,638,325	$9,067,690
Not Allocated by Gender/Sport	N/A	N/A	$3,911,128
Grand Total Expenses	N/A	N/A	$12,978,818

Total Revenues by Team

Varsity Teams	Men's Teams	Women's Teams	Total
Basketball	$3,902,606	$1,366,828	$5,269,434
Total Revenues of all Sports, Except Football and Basketball, Combined	$2,491,924	$3,382,503	$5,874,427
Total Revenues Men's and Women's Teams	$6,394,530	$4,749,331	$11,143,861
Not Allocated by Gender/Sport	N/A	N/A	$15,681,997
Grand Total for all Teams (includes by team and not allocated by gender/sport)	N/A	N/A	$26,825,858

Revenues & Expenses Summary

Revenues and Expenses Summary		Men's Teams	Women's Teams	Total
1	Total of Head Coaches' Salaries	$754,155	$651,091	$1,405,246
2	Total of Assistant Coaches' Salaries	$566,136	$539,176	$1,105,312
3	Total Salaries (Lines 1+2)	$1,320,291	$1,190,267	$2,510,558
4	Athletically Related Student Aid	$1,713,258	$2,139,826	$3,853,084
5	Recruiting Expenses	$111,519	$68,734	$180,253
6	Operating (Game-Day) Expenses	$844,483	$1,002,952	$1,847,435
7	Summary of Subset Expenses (Lines 3+4+5+6)	$3,989,551	$4,401,779	$8,391,330
8	Total Expenses for Teams	$4,429,365	$4,638,325	$9,067,690
9	Total Expenses for Teams Minus Subset Expenses (Line 8 – Line 7)	$439,814	$236,546	$676,360
10	Not Allocated Expenses			$3,911,128
11	Grand Total Expenses (Lines 8+10)			$12,978,818
12	Total Revenues for Teams	$6,394,530	$4,749,331	$11,143,861
13	Not Allocated Revenues			$15,681,997
14	Grand Total Revenues (Lines 12+13)			$26,825,858
15	Total Revenues for Teams minus Total Expenses for Teams (Line 12-Line 8)	$1,965,165	$111,006	$2,076,171
16	Grand Total Revenues Minus Grand Total Expenses (Line 14- Line 11)			$13,847,040

Answer 1

(1): The expenses that the athletic department includes in operating expenses are ‘game day expenses’.

The game day expenses are operating expenses that are necessary for a game or a competition and will include amount of expenses incurred towards payments made to game officials, security staff, event staff and other such related expenses. The games/competitions will include all home contests as well as away contests. Costs for lodging, meals, transportation and uniforms will also be a part of operating expenses here.