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.

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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:

Definition: 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.

Explanation: 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). This per capita academic spending metric is 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. (Data from IPEDS/methodology from Delta Cost Project)

Athletic conference:

Explanation: 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 would 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 Scholarship:

Definition: Athletic student aid that includes tuition and fees, room and board, books, summer school, tuition discounts, and waivers and aid given to student-athletes including those who have exhausted their eligibility or who are inactive due to medical reasons.

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

Athletic scholarship expenses:

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

Athletic Scholarship football players:

Definition: The total number of students on a football team receiving athletic student aid.

Explanation: These data are reported on line 20 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 athletic scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Athletic spending per athlete:

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

Explanation: Total athletic operating expenses reported on the NCAA financial report form (line 40) 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 athletic scholarship expenses and without football spending per non-football athlete:

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

Explanation: This metric removes all athletic scholarship expenses as well as all direct football-related expenses from an institution's athletic budget. Total athletic operating expenses reported to the NCAA, subtracted by the amount of total football operating expenses (both reported on line 40 by sport on the NCAA financial report form), and subtracted by the total amount of money spent for all athletic scholarships (on line 20 of the NCAA financial report form), divided by the total number of non-football 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 athletic scholarship expenses per athlete:

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

Explanation: Total athletics operating expenses as reported to the NCAA (on line 40 of the NCAA financial report form), subtracted by the amount of money spent for athletic scholarships (on line 20 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 football spending per non-football athlete:

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

Explanation: This metric removes all direct football-related expenses from an institution's athletic budget. Total athletic operating expenses reported to the NCAA, subtracted by the amount of total football operating expenses (both reported on line 40 by sport on the NCAA financial report form), divided by the total number of non-football 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:

Definition: The Carnegie Foundation’s classification system distinguishes institutions per their degree programs and institutional mission.

Explanation: This database groups the Carnegie Classifications into four basic categories:

  • Research Universities: These institutions awarded at least 20 doctorates. 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 several 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:

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

Explanation: This calculation includes the following from the NCAA financial report for total coaching salaries. Line 22: "Includes compensation, bonus and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of gross wages, bonuses and benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation." Line 23: "Includes all compensation, bonus and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 including: car stipend, country club membership, allowances for clothing, housing and entertainment, speaking fees, camps compensation, media 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 26-Severance Payments) and are not included in this calculation. (Salaries from USA TODAY per NCAA financial reports)

Coaching salaries per athlete:

Definition: 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.

Explanation: This calculation includes the following from the NCAA financial report for total coaching salaries. Line 22: "Includes compensation, bonus and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of gross wages, bonuses and benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation." Line 23: "Includes all compensation, bonus and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 including: car stipend, country club membership, allowances for clothing, housing and entertainment, speaking fees, camps compensation, media 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 26-Severance Payments) and are not included in this calculation. (Salaries from USA TODAY per NCAA financial reports)

The compensation total from line 22 and line 23 is divided by the total number of varsity athletic headcount participants (headcount includes students with or without athletic scholarships). (Compensation from USA TODAY per NCAA financial reports; number of athletes from EADA).

Delta Cost Project:

Explanation: 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:

Explanation: 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:

Explanation: 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.

Excess Athletic Transfers to the Institution:

Definition: Positive net revenues generated by athletics and transferred to the institution for non-athletics purposes. These funds are in excess of the transfers subtracted from the institutional and governmental funds allocated to athletics.

Explanation: The amount of total athletic transfers to the institution appears on two lines of the NCAA financial report form (Line 5 and the “Excess Transfers line” of the “Other Reporting Items” section). To calculate “Excess Transfers to the Institution” in this database, these two amounts are subtracted from the sum total of institutional and governmental funds allocated to athletics and the balance is reported as “excess transfers.” The amount of excess transfers to the institution is not included in the calculation of total athletics operating expenses since the funding is not spent on athletics purposes. Transfers to the institutions were not collected on the NCAA financial report form until the 2011-12 fiscal year. The 2014-15 NCAA financial report changed the way it collects transfers and excess transfers to the institution. Transfers reported in prior fiscal years have been recalculated in this database to align with the current reporting and calculation standards. Note: The amount of “Excess Transfers to the Institution” reported on this database may differ from the institution’s report since this database includes state and government support as well as indirect institutional support in the calculation of institutional funding for athletics, an amount from which the transfers are subtracted. (From USA TODAY per NCAA Financial Reports).

FBS spending quartile:

Explanation: 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 each year and Quartile 4 schools have the smallest budgets.

Football Athletic Scholarship Expenses:

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

Football Athletic Scholarship Expenses per Athletic Scholarship Football Player:

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

Explanation: Amount of total football athletic scholarship expenses (on line 20 of the NCAA financial report form), divided by the total number of divided by the total number of athletic scholarship football players (within line 20 by sport, "number of students receiving athletic aid"). (Compensation from USA TODAY per NCAA financial reports; number of athletic 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 athletic scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football Athletic Scholarship Expenses per Football Player:

Definition: Total athletic scholarships provided to football players, including tuition and fees, room and board, books, summer school, tuition discounts, and waivers including 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.

Explanation: Amount of total football athletic scholarship expenses (on line 20 of the NCAA financial report form), divided by the total number of football players (athletic scholarship and non-scholarship). (Spending from USA TODAY per NCAA financial reports; number of football players from EADA)

Football Bowl Subdivision (FBS):

Explanation: 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):

Explanation: 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 coaching salaries per athletic scholarship football player:

Definition: 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 athletic 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.]

Explanation: This calculation includes the following from the NCAA financial report for total coaching salaries. Line 22: "Includes compensation, bonus and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of gross wages, bonuses and benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation." Line 23: "Includes all compensation, bonus and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 including: car stipend, country club membership, allowances for clothing, housing and entertainment, speaking fees, camps compensation, media 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 26-Severance Payments) and are not included in this calculation. (Salaries from USA TODAY per NCAA financial reports)

The compensation total from line 22 and line 23 is divided by the total number of athletic scholarship football players (within line 20 by sport, "number of students receiving athletic aid"). (Compensation from USA TODAY per NCAA financial reports; number of athletic 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 athletic student aid, the number of athletic scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football coaching salaries per football player:

Definition: 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 headcount (athletic 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.]

Explanation: This calculation includes the following from the NCAA financial report for total coaching salaries. Line 22: "Includes compensation, bonus and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of gross wages, bonuses and benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation." Line 23: "Includes all compensation, bonus and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 including: car stipend, country club membership, allowances for clothing, housing and entertainment, speaking fees, camps compensation, media 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 26-Severance Payments) and are not included in this calculation. (Salaries from USA TODAY per NCAA financial reports)

The compensation total from line 22 and line 23 is divided by the total number of varsity athletic headcount participants (headcount includes students with or without athletic scholarships). (Compensation from USA TODAY per NCAA financial reports; number of athletes from EADA).

Football player:

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

Explanation: 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 athletic 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 spending per athletic scholarship football player:

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

Explanation: Amount of total football operating expenses (reported on line 42 by sport on the NCAA financial report form) divided by the total number of athletic scholarship football players (on line 20 by sport/football: "number of students receiving athletic aid"). (Spending and number of athletic 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 athletic scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football spending per football player:

Definition: Total football operating expenses, per football player (athletic scholarship and non-scholarship).

Explanation: Amount of total football operating expenses (reported on line 40 by sport on the NCAA financial report form) divided by the total number of football players (athletic scholarship and non-scholarship). (Spending from USA TODAY per NCAA financial reports; number of football players from EADA)

Football spending without athletic scholarship expenses per athletic scholarship football player:

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

Explanation: Amount of total football operating expenses (reported within line 40 by sport on the NCAA financial report form), subtracted by the amount spent to support football scholarships (within line 20 by sport, "total dollar amount"). This amount is divided by the total number of athletic scholarship football players (within line 20 by sport/football, "number of students receiving athletic aid"). (Spending and number of athletic 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 athletic scholarship, the number of athletic scholarship football players reported in a prior year (or the most recent year those numbers were reported) was used.

Football spending without athletic scholarship expenses per football player:

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

Explanation: Amount of total football operating expenses (reported on line 40 by sport on the NCAA financial report form), subtracted by the amount spent on football athletic scholarships (on line 20 by sport, "total dollar amount"). This amount is divided by the total football player headcount (athletic scholarship and non-scholarship). (Spending from USA TODAY per NCAA financial reports; number of football players from EADA)

FTE student:

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

Explanation: 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:
Definition: Grant-in-aid is also known as an athletic scholarship or athletic student aid. Athletic student aid includes 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).
Headcount:
Please see definition for Unduplicated athlete (Headcount).
Institutional funding for athletics per athlete:

Definition: Funding allocated to athletics from the institution’s general fund, state or other government support, student fees, or indirect institutional support (also called the "athletic subsidy") subtracted by the amount of athletic transfers to the institution. The total of institutional funding is calculated per unduplicated headcount athlete.

Explanation: The amount of institutional or government funds allocated to the athletic program external to revenue generated by the athletic program, including from the school’s general fund (line 4 of the NCAA financial report form), state or other government support (line 2), and student fees (line 3), and indirect institutional support (line 6) subtracted by athletic transfers to the institution (lines 5: "Less Transfers to Institution" and Other Reporting Items: "Excess Transfers to Institution). The sum of these figures is divided by the total number of athletes on a headcount basis. Note: The transfer amount may not exceed the sum total of the institutional funding categories including government funds. Any transfers back to the institution in excess of these funding categories are reported as "Excess Transfers to the Institution."

This calculation includes the following from the NCAA financial report. Line 3: "Includes student fees assessed and restricted for support of intercollegiate athletics." Line 2: "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 4." Line 4: "Funds provided by the institution to athletics for the operations of intercollegiate athletics including: unrestricted funds allocated to the athletics department by the university (state funds, tuition, tuition 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." Line 6: "…value of costs covered and services provided by the institution to athletics but not charged to athletics including: facility debt service, rental fees, or lease payments for the reporting year. Administrative services provided by the university to athletics but not charged such as HR, accounting and IT. Other services provided including facilities maintenance, security, risk management and utilities. Does not include depreciation." Note: This calculation differs from the NCAA’s calculation in that the NCAA does not consider "state or government support" or "indirect institutional support" in its calculation of institutional funds allocated to athletics ("athletics subsidies"). (Institutional funding from USA TODAY per NCAA financial report; number of athletes from EADA)

Instructional spending per FTE student:

Definition: 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.

Explanation: 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:

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

Explanation: 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 athletic student aid and meet stricter home football attendance benchmarks than FCS programs.

Number of Sports Teams:

Definition: 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.

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

Region:

Explanation: 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.

Total annual debt service, leases and rental fees on athletic facilities:

Definition: Payment of principal and interest on athletic facilities debt, leases and rental fees in the reporting year. NOTE: NCAA definitional changes increased, for some institutions, the amounts reported in this area beginning in 2014-15.

Explanation: The NCAA financial report requires debt service, leases and rental fees to be included in the total amount of operating expenses to be reported on Line 34 (Athletic facilities debt service, leases, and rental fees). These amounts are verified through agreed-upon procedures. With the 2014-2015 reporting changes, comparisons will not be made to prior year amounts.

Total athletics related debt:

Definition: Total athletic debt balances owed by the athletic department. NOTE: NCAA definitional changes increased, for some institutions, the amounts reported in this area beginning in 2014-15.

Explanation: This amount is reported under "Other Reporting Items" and includes all debt owed by the athletic department regardless of the purpose for which the debt was issued (i.e., facilities, equipment, etc.). With the 2014-2015 reporting changes, comparisons will not be made to prior year amounts.

Total debt outstanding on university facilities:

Definition: Total institutional debt balances owed by the university. 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. NOTE: NCAA definitional changes increased, for some institutions, the amounts reported in this area beginning in 2014-15.

Explanation: This amount is reported under "Other Reporting Items". 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. 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. Finally, with the 2014-2015 reporting changes, comparisons will not be made to prior year amounts.

Undergraduate size:
Definition: 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 (headcount):

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

Explanation: 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 athletic 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:
Definition: The year designation represents the end of the academic and fiscal years (e.g., "2011" is the "2010-2011" academic and fiscal year).

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Data Sources and Links

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

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