Overview

All data in this database were obtained from public reports filed by NCAA Division I institutions.

The athletic financial data are based on revenue and expense reports collected by USA TODAY from more than 230 public schools in NCAA's Division I that have a legal obligation to release the data (the NCAA does not release the data publicly). Division I institutions not included in the database are private or are public institutions covered under a state exemption to open records laws.

Comparisons between institutions are possible, but some institutions interpret the NCAA financial reporting rules slightly differently despite efforts by the NCAA staff working with the National Association of College and University Business Officers to standardize the definitions and reporting. For some institutions, significant changes in spending trends may represent a change in reporting rather than actual spending. NCAA legislation requires that the financial reports be subject to agreed-upon procedures conducted by a "qualified independent accountant who is not a staff member of the institution." Each institution's president or chancellor is required to certify the financial report before it is submitted to the NCAA.

The number of total athletes participating in varsity athletics was obtained from Equity in Athletics Data (EADA) filed with the Office of Postsecondary Education of the U.S. Department of Education. Financial data from Equity in Athletics reports are not used in this database because more complete financial data are reported in the NCAA financial reports.

The Delta Cost Project at American Institutes for Research calculated academic spending using data in the Integrated Postsecondary Education Data System (IPEDS). IPEDS is constructed from publicly available data that institutions are required to report to the U.S. Department of Education through IPEDS surveys.

The spending database is organized by Division I subdivision due to the differing levels of financial commitment required to participate in each subdivision.

This spending database uses the spending per athlete and spending per student metrics to account for the differences in student enrollment as well as the size of an athletics program.

The default screen for all financial data reflects current dollars. Inflationary adjustments can be made by checking the "adjust for cost inflation" box in the user view tool at the top of each display or by using the custom reporting tool.

back to top of page ↑

Data Definitions and Methodology

Definitions are shown in italics and methodology or other special notes are explained below the definition.

Academic spending per FTE student:

The full cost of education per full-time equivalent (FTE) student. It includes the direct and indirect costs related only to educating students; spending related to other university activities or services is excluded.

Academic spending reflects the direct and indirect costs related to educating students. It includes spending for instruction (including departmental research), student services, and a portion of shared overhead costs for academic, institutional and operations support. Spending related to other university activities or services (such as sponsored research, public service, and auxiliary services) is excluded. It is an average cost per full-time equivalent student (12 month FTE calculation). Produced by the Delta Cost Project at the American Institutes for Research using IPEDS data, the measure is also known as Education and Related (E&R) spending.

The survey form used to collect IPEDS finance data changed during the period covered by the database. The new reporting format was optional in FY2008 and FY2009, and required in FY2010. Spending data collected on this new survey was adjusted to account for these reporting changes, improving comparability with data collected in prior year surveys. In addition, some institutions reported finance data with another institution, such as a branch campus, during some or all years in the database. For those institutions, a prorated share of academic spending was estimated using allocation factors reported to IPEDS, staffing distributions, or FTE student distributions. (From IPEDS/Delta Cost Project)

Athletic conference:
Athletic conferences listed on the profile pages show each institution’s NCAA athletic conference affiliation as of the most recent year in the dataset. Subdivision and athletic conference grouping are determined by their football affiliation. If an institution is not yet a FBS member for football but is affiliated with a FBS conference in other sports, that institution’s data will not be calculated with the FBS football conference until its football team is affiliated. Data from institutions that switched conferences during the database reporting period are included with the conference in which they participated during each relevant reporting year. For example, the institutional profile for the University of Nebraska at Lincoln shows it as a member of the Big Ten Conference but prior to the 2012 reporting year (academic year 2011-12), Nebraska was a member of the Big 12 Conference and its data would be considered in the conference median calculation for those years in which it was a member.
Athletic spending per athlete:

Total athletic operating expenses, including scholarship costs, per unduplicated athlete.

Total athletic operating expenses reported to the NCAA (as reported on line 36 of the NCAA financial report form) divided by the total number of athletes on a headcount basis. All athletic spending data represent spending on intercollegiate athletics only; intramural and club sports are not included on institution’s NCAA financial reports. (Spending from USA TODAY per NCAA financial reports; number of athletes from EADA)

Athletic spending without football spending per athlete:

Total athletic operating expenses, including scholarship costs, without total football operating expenses (and without the cost of football scholarships), per unduplicated athlete.

This metric removes all direct football-related expenses from an institution's athletic budget. Total athletic operating expenses reported to the NCAA, less the amount of total football operating expenses (both reported on line 36 by sport on the NCAA financial report form), divided by the total number of athletes on a headcount basis. All athletic spending data represent spending on intercollegiate athletics only; intramural and club sports are not included on institution’s NCAA financial reports. (Spending from USA TODAY per NCAA financial reports; number of athletes from EADA).

Athletics spending without scholarship expenses per athlete:

Total athletic operating expenses excluding scholarship costs, per unduplicated athlete.

Total athletics operating expenses as reported to the NCAA (on line 36 of the NCAA financial report form), less the amount of money spent for athletic scholarships (on line 17 of the NCAA financial report form) divided by the total number of athletes on a headcount basis. (Spending from USA TODAY per NCAA financial reports; number of athletes from EADA)

Athletic spending without scholarship expenses and (without) football spending per athlete:

Total athletic operating expenses excluding all scholarship costs, and without total football operating expenses, per unduplicated athlete.

This metric removes all scholarship expenses as well as all direct football-related expenses from an institution's athletic budget. Total athletic operating expenses reported to the NCAA, less the amount of total football operating expenses (both reported on line 36 by sport on the NCAA financial report form), and less the total amount of money spent for all athletic scholarships (on line 17 of the NCAA financial report form), divided by the total number of athletes on a headcount basis. All athletic spending data represent spending on intercollegiate athletics only; intramural and club sports are not included on institution’s NCAA financial reports. (Spending from USA TODAY per NCAA financial reports; number of athletes from EADA).

Carnegie Classification:

The Carnegie Foundation’s classification system distinguishes institutions according to their degree programs and institutional mission.

This database groups the Carnegie Classifications into four basic categories:

  • Research Universities: These institutions awarded at least 20 doctorates in 2008-09. Professional practice degrees such as M.D., J.D., D.P.T., etc. did not count towards an institution’s total doctorates awarded.
  • Master's Colleges and Universities: These institutions awarded at least 50 master’s degrees in 2008-09, but fewer than 20 doctorates.
  • Baccalaureate Colleges: At these institutions, in 2008-09, bachelor’s degrees accounted for more than half of all undergraduate degrees, and less than 50 master’s degrees were awarded.
  • Baccalaureate/Associate's Colleges (Bac/Assoc): At these institutions, in 2008-09, bachelor’s degrees accounted for at least 10 percent but less than half of all undergraduate degrees awarded and less than 50 master’s degrees were awarded.

The categories have been substantially revised and updated a number of times over the years. The most recent version was released in 2010 and uses the same classification as the 2005 version, though some institutions have moved into new categories. More information about the Carnegie Classification system can be found here. (From IPEDS/College Results Online)

Coaching salaries:

Total compensation expenses reported for all coaches, including salaries, benefits and bonuses paid by the university, and contractually-guaranteed amounts paid by third parties.

This calculation includes the following from the NCAA financial report for total coaching salaries. Line 19: “Includes gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits, and bonuses attributable to coaching that would be reportable on university and related entities (e.g. foundations, booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits).” Line 20: “Includes all compensation paid to the coaching staff by a third party and contractually-guaranteed by the institution, but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income).” Any payments made to previous coaches to satisfy contractual agreements for coaching are placed elsewhere in the financial report form (Category 23-Severance Payments) and are not included in this calculation. Payments made to previous coaches to satisfy contractual agreements for coaching are not included. (Salaries from USA TODAY per NCAA financial reports)

Coaching salaries per athlete:

Total compensation expenses reported for all athletic coaches, including salaries, benefits and bonuses paid by the university, and contractually-guaranteed amounts paid by third parties, calculated on a per athlete basis.

This calculation includes the following from the NCAA financial report for total coaching salaries. Line 19: “Includes gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits, and bonuses attributable to coaching that would be reportable on university and related entities (e.g. foundations, booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits).” Line 20: “Includes all compensation paid to the coaching staff by a third party and contractually-guaranteed by the institution, but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income).” Any payments made to previous coaches to satisfy contractual agreements for coaching are placed elsewhere in the financial report form (Category 23-Severance Payments) and are not included in this calculation.

The compensation total from line 19 and line 20 is divided by the total number of varsity athletic participants (scholarship and non-scholarship). (Compensation from USA TODAY per NCAA financial reports; number of athletes from EADA)

Delta Cost Project:

The Delta Cost Project (www.deltacostproject.org) at the American Institutes for Research provides data and tools to help higher education administrators and policymakers improve college affordability by controlling institutional costs and increasing productivity. See Data Sources for link.

Established in 1946, AIR is a nonpartisan, not-for-profit organization that conducts and applies behavioral and social science research both domestically and internationally in the areas of education, health, and workforce productivity.

Division I – No Football:
Formerly known as Division I-AAA, this group of institutions does not sponsor football, while other requirements are identical to Division I institutions classified in the Football Championships Subdivision in that they must sponsor a minimum of 14 varsity sports teams and meet Division I financial aid requirements, unless granted a temporary waiver from such provisions by the NCAA.
EADA:
EADA is the acronym used to describe the Equity in Athletics Data filed with the Office of Postsecondary Education of the U.S. Department of Education. The data is available via a Web-based database and consists of athletics data that are submitted annually as required by the Equity in Athletics Disclosure Act (EADA) by all co-educational postsecondary institutions that receive Title IV funding (i.e., those that participate in federal student aid programs) and that have an intercollegiate athletics program. See Data Sources for link.
FBS spending quartile:
Football Bowl Subdivision institutions are ranked by total athletic spending in each year of the database and divided into quartiles. Quartile 1 schools have the largest athletics expense budgets in a given year and Quartile 4 schools have the smallest budgets.
Football Bowl Subdivision (FBS):
Formerly known as Division I-A, this group must sponsor a minimum of 16 varsity sports teams, including football. The institutions must play at least 60 percent of their regular-season football games against other FBS institutions and meet home football attendance requirements. Additionally, FBS institutions must meet stricter requirements for financial aid distribution than the institutions that classify in the FCS or Division I without football.
Football Championship Subdivision (FCS):
Formerly known as Division I-AA, these institutions must sponsor 14 varsity sports and meet Division I financial aid requirements. The football teams must play more than 50 percent of their regular-season football games against FBS or FCS institutions.
Football player:

All scholarship or non-scholarship students reported as a varsity football team participant as of the season’s first scheduled contest.

The number of participants on a football team who, as of the day the first scheduled contest: (a) are listed by the institution on the varsity team's roster; (b) receive athletically related student aid; or (c) practice with the varsity team and receive coaching from one or more varsity coaches. A student who satisfies one or more of these criteria is a participant, including a student on a team the institution designates or defines as junior varsity, freshman, or novice, or a student withheld from competition to preserve eligibility (i.e., a redshirt), or for academic, medical, or other reasons. This includes fifth-year team members who have already received a bachelor's degree. (From EADA; From USA TODAY per NCAA Financial Reports for U.S. Military Academy and U.S. Air Force Academy)

Football coaching salaries per football player:

Total compensation reported for all football coaches, including salaries, benefits and bonuses paid by the university, and contractually-guaranteed amounts paid by third parties, calculated on a per football player (scholarship and non-scholarship) basis.

[Note: The football coach compensation figures are from the NCAA reports, which uses a different methodology than the one used by USA TODAY in its annual survey.]

This calculation includes the following from the NCAA financial report for total football coaching salaries. Line 19: “Includes gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits, and bonuses attributable to coaching that would be reportable on university and related entities (e.g. foundations, booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits).” Line 20: “Includes all compensation paid to the coaching staff by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income).” Any payments made to previous coaches to satisfy contractual agreements for coaching are placed elsewhere in the financial report form (Category 23-Severance Payments) and are not included in this calculation.

The compensation total for football from line 19 and line 20 is divided by the total number of varsity athletic participants (scholarship and non-scholarship). (Compensation from USA TODAY’s NCAA financial reports; athlete head count from EADA)

Football coaching salaries per scholarship football player:

Total compensation reported for all football coaches, including salaries, benefits and bonuses paid by the university, and contractually-guaranteed amounts paid by third parties, calculated on a per scholarship football player.

[Note: The football coach compensation figures are from the NCAA reports, which uses a different methodology than the one used by USA TODAY in its annual survey.]

This calculation includes the following from the NCAA financial report for total football coaching salaries. Line 19: “Includes gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits, and bonuses attributable to coaching that would be reportable on university and related entities (e.g. foundations, booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits).” Line 20: “Includes all compensation paid to the coaching staff by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income).” Any payments made to previous coaches to satisfy contractual agreements for coaching are placed elsewhere in the financial report form (Category 23-Severance Payments) and are not included in this calculation.

The compensation total for football from line 19 and line 20 is divided by the total number of scholarship football players (within line 17 by sport, “number of students receiving athletic aid”). (Compensation from USA TODAY per NCAA financial reports; number of scholarship football players from USA TODAY per NCAA financial reports).

In any instance where an athletic department reported football expenses but did not report the total number of football players on scholarship, the number of scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football Scholarship Expenses per Football Player:

Total athletically-related student aid provided to football players, including tuition and fees, room and board, books, summer school, tuition discounts, and waivers and aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons. The total is calculated per football player.

Football Scholarship Expenses per Scholarship Football Player:

Total athletically-related student aid provided to football players, including tuition and fees, room and board, books, summer school, tuition discounts, and waivers and aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons. The total is calculated per scholarship football player.

In any instance where an athletic department reported football expenses but did not report the total number of football players on scholarship, the number of scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football spending per football player:

Total football operating expenses, including the cost of scholarships per football player (scholarship and non-scholarship).

Amount of total football operating expenses (reported on line 36 by sport on the NCAA financial report form) divided by the total number of football players (scholarship and non-scholarship). (Spending from USA TODAY per NCAA financial reports; number of football players from EADA)

Football spending per scholarship football player:

Total football operating expenses, including the cost of scholarships per scholarship football player.

Amount of total football operating expenses (reported on line 36 by sport on the NCAA financial report form) divided by the total number of scholarship football players (on line 17 by sport/football: “number of students receiving athletic aid”). (Spending and number of scholarship players from USA TODAY per NCAA financial reports)

In any instance where an athletic department reported football expenses but did not report the total number of football players on scholarship, the number of scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football spending without scholarship expenses per football player:

Total football operating expenses, without the cost of scholarships, calculated per football player.

Amount of total football operating expenses (reported on line 36 by sport on the NCAA financial report form), less the amount spent on football scholarships (on line 17 by sport, “total dollar amount”). This amount is divided by the total number of football players (scholarship and non-scholarship). (Spending from USA TODAY per NCAA financial reports; number of football players from EADA)

Football spending without scholarship expenses per scholarship football player:

Total football operating expenses, without the cost of scholarships, calculated per scholarship football player.

Amount of total football operating expenses (reported within line 36 by sport on the NCAA financial report form), less the amount spent to support football scholarships (within line 17 by sport, “total dollar amount”). This amount is divided by the total number of scholarship football players (within line 17 by sport/football, “number of students receiving athletic aid”). (Spending and number of scholarship players from USA TODAY per NCAA financial reports)

In any instance where an athletic department reported football expenses but did not report the total number of football players on scholarship, the number of scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

FTE student:

The full-time equivalent (FTE) of full- and part-time undergraduate and graduate (including first professional students). This differs from undergraduate enrollments used as a demographic variable in this database.

The 12-month full-time-equivalent (FTE) enrollments are derived from the 12-month instructional activity portion of the Enrollment component. FTE are calculated using the 12-month instructional activity reported for credit and/or contact hours, with calculation factors. First-professional FTE is estimated by applying an equating ratio to the 12-month unduplicated headcount of first-professional students. (From IPEDS/Delta Cost Project)

Grant-in-aid:
Also known as a scholarship. Athletically-related student aid, including summer school and tuition discounts and waivers (including aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons).
Institutional funding for athletics per athlete:

Funding allocated to athletics from the institution’s general fund, state or other government support, student fees, or indirect facilities and administrative support (also called the “athletic subsidy”). The total is calculated per unduplicated athlete.

The amount of money contributed to the athletic program external to revenue generated by the athletic program, including from the school’s general fund (line 7 of the NCAA financial report form), state or other government support (line 6), and student fees (line 2), and indirect facilities and administrative support (line 8). The sum of these figures is divided by the total number of athletes on a headcount basis.

This calculation includes the following from the NCAA financial report. Line 2: “Includes student fees assessed and restricted for support of intercollegiate athletics.” Line 6: “Includes state, municipal, federal, and other government appropriations made in support of the operations of intercollegiate athletics. This amount includes funding specifically earmarked to the athletic department by government agencies for which the institution has no discretion to reallocate. Any state or other government support appropriated to the university, for which the university determines the dollar allocation to the athletic department shall be reported in line 7.” Line 7: “Includes value of institutional resources for the current operations of intercollegiate athletics, as well as all unrestricted funds allocated to the athletic department by the university (e.g., state funds, tuition waivers, and transfers). Also include federal work study support for student workers employed by athletics.” Line 8: “Includes value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service.” (Institutional funding from USA TODAY per NCAA financial report; number of athletes from EADA)

Instructional spending per FTE student:

Spending on activities directly related to instruction such as faculty salaries and benefits (including the proportion going to departmental research and public service), office supplies, and the administration of academic departments (excluding Dean’s offices). This calculation is provided per full time equivalent student.

This is a functional expense category that includes expenses of the colleges, schools, departments, and other instructional divisions of the institution and expenses for departmental research and public service that are not separately budgeted. It includes general academic instruction, occupational and vocational instruction, community education, preparatory and adult basic education, and regular, special, and extension sessions. It also includes expenses for both credit and non-credit activities. It excludes expenses for academic administration where the primary function is administration (e.g., academic deans). Information technology expenses related to instructional activities if the institution separately budgets and expenses information technology resources are included (otherwise these expenses are included in academic support).

The survey form used to collect IPEDS finance data changed during the period covered by the database. The new reporting format was optional in FY2008 and FY2009, and required in FY2010. Spending data collected on this new survey was adjusted to account for these reporting changes, improving comparability with data collected in prior year surveys. In addition, some institutions reported finance data with another institution(s) (as part of a parent/child reporting relationship) during some or all years in the database. For those institutions, a prorated share of instructional spending was estimated using either: allocation factors reported to IPEDS, staffing distributions, or FTE student distributions (From IPEDS/Delta Cost Project)

IPEDS:
The acronym for the National Center for Education Statistics’ Integrated Postsecondary Education Data System. All higher education institutions that participate in the Title IV financial aid programs are required to report financial and other information to this federal database making it the primary source for data on colleges, universities and technical and vocational postsecondary institutions in the United States. See Data Sources for link.
NCAA Subdivision:

NCAA Division I subdivision based on the football team’s competitive classification or sponsorship as of the last reporting year in the spending database.

The NCAA subdivision reported on profile pages is the most recent level of competition within the NCAA Division I, either: FBS (Football Bowl Subdivision), FCS (Football Championship Subdivision), or Division I - No Football. For institutions that switched subdivisions during the period covered in this database, raw data are included in the subdivision in which an institution participated during each fiscal year. For example, the institutional profile for the University of South Dakota (USD) shows it as a member of FCS. However, data are not reported for the USD prior to the 2009 (academic/fiscal year 2008-09) when USD was a member of NCAA Division II.

FBS and FCS subdivisions have different scholarship, scheduling, and sports sponsorship requirements. An FBS institution must sponsor 16 varsity intercollegiate sports while other Division I institutions must sponsor only 14 sports. FBS institutions must award greater amounts of athletically-related financial aid and meet stricter home football attendance benchmarks than FCS programs.

Number of Sports Teams:

Teams recognized by the institution as varsity intercollegiate sports teams and by the NCAA through its sponsorship of a championship in that sport or as an emerging sport for women.

These data were provided by the NCAA as reported by each institution on the NCAA’s sports sponsorship reporting form.

Region:
One of nine geographic regions in the United States as defined by IPEDS. The regions are: Far West, Great Lakes, Mid East, New England, Plains, Rocky Mountains, Southeast, Southwest, and US Service Schools.
Scholarship:

Athletically-related student aid including tuition and fees, room and board, books, summer school, tuition discounts, and waivers and aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons.

For the total athletic scholarship calculations but not football scholarship calculations, this amount would also include any aid provided to non-athletes such as student managers. (From USA TODAY per NCAA financial reports)

Scholarship football players:

The total number of students on a football team receiving athletically-related student aid.

These data are reported on line 17 on the NCAA financial report form. (From USA TODAY per NCAA financial reports). In any instance where an athletic department reported football expenses but did not report the total number of football players on scholarship, the number of scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Total annual debt service on athletic facilities:

Payment of principal and interest on athletic facilities debt in the reporting year.

The NCAA financial report requires debt service to be included in the total amount of operating expenses to be reported either in Line 30 (Direct Facilities, Maintenance and Rental) or Line 32 (Indirect Facilities and Administrative Support). If the amount is reported in Line 32, the amount may be "an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service" for facility expenses not charged to athletics. These amounts are verified through agreed-upon verification procedures.

The debt service expense displayed separately in this database is captured from line 6 of the NCAA capital expenditure survey, which is submitted with the NCAA financial report form. The reporting of capital expenses is required of NCAA member institutions. As of the 2013-14 reporting cycle, there were no suggested agreed-upon verification procedures for institutions to conduct on capital expense data reported on the survey.

Total debt outstanding on athletic facilities:

Total athletic facilities debt balances owed by the athletic department that have not been previously paid.

This amount is reported on line 7 of the NCAA capital expenditure survey, which is submitted with the NCAA financial report form.  The reporting of capital expenses is required of NCAA member institutions. As of the 2014 reporting cycle, there were no suggested agreed-upon verification procedures for institutions to conduct on capital expense data.   However, institutions use agreed-upon procedures to verify all reported operating expenses and revenues.

Total debt outstanding on university facilities:

Total institutional debt balances owed by the university that have not been previously paid. Depending on the institution's structure, some institutions include athletic facilities debt in this total and some institutions do not. Institutions with branch campuses or that operate hospitals may also include outstanding debt related to those campuses or facilities.

This amount is reported on line 7 of the NCAA capital expenditure survey, which is submitted with the NCAA financial report form. Institutions that have a separate athletics foundation or operating entity for athletics may not include athletics debt in the total institutional debt outstanding. There is no way to make this distinction when assessing the data reported on NCAA financial report forms.  In addition, institutions with  branch campuses or that operate hospitals may also include outstanding debt related to those campuses or facilities. The reporting of capital expenses is required of NCAA member institutions. As of the 2014 reporting cycle, there were no suggested agreed-upon verification procedures for institutions to conduct on capital expense data similar to the procedures required to verify all reported operating expenses and revenues.   Due to the significant reporting differences for this category, conference and subdivision medians are not generated and institutional comparisons are not provided in the custom reporting tool.

Transfers Back to the Institution:

Positive net revenues generated by athletics and transferred to the institution’s general fund. These funds are not included in the calculation of total athletics operating expenses since they are not spent on athletics purposes.

This amount is reported by institutions as having been transferred back to the institution at the end of the fiscal year. This amount is not considered in the Total Operating Expenses and therefore, is not included in the calculation of operating athletic expenses per athlete on this database. This amount is reported on Line 37 of the NCAA financial report. These data were not collected on the NCAA financial report form until the 2011-12 fiscal year. It should be noted that while some institutions report a transfer back to the institution, some of those institutions received an initial allocation from the institution that exceeds the amount transferred back. (From USA TODAY per NCAA Financial Reports).

Total Football Scholarship Expenses:

Total expenses for athletically-related student aid to football players, including tuition and fees, room and board, books, summer school, tuition discounts, and waivers and aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons.

Undergraduate size:
The number of total undergraduate students enrolled in an institution. This differs from FTE students used in calculations in this database. (From IPEDS)
Unduplicated athlete:

All scholarship or non-scholarship students listed as a participant on a varsity athletic team as of the first scheduled contest (with multi-sport athletes counted once).

A head count of students who, as of the day of a varsity team's first scheduled contest: (a) are listed by the institution on the varsity team's roster; (b) receive athletically related student aid; or (c) practice with the varsity team and receive coaching from one or more varsity coaches. A student who satisfies one or more of these criteria is a participant, including a student on a team the institution designates or defines as junior varsity, freshman, or novice, or a student withheld from competition to preserve eligibility (i.e., a redshirt), or for academic, medical, or other reasons. This includes fifth-year team members who have already received a bachelor's degree. Participants who participate in multiple sports during the same academic year are counted only once (e.g., an individual participating in indoor track and cross country). (From EADA; From USA TODAY per NCAA Financial Reports for U.S. Military Academy and U.S. Air Force Academy)

Year:
The year designation represents the end of the academic and fiscal years (e.g., “2011” is the “2010-2011” academic and fiscal year).

back to top of page ↑

Data Sources and Links

Below is a list of hyperlinks to external databases used to help define the variables in this database.

back to top of page ↑