Revenues & EXPENSES

Table of Contents
Executive Summary..................................................................................7
Introduction.............................................................................................9
Background and Changes....................................................................9
Objectives...........................................................................................10
Methods..............................................................................................11
Organization of the Report...............................................................11
Suggestions for the Reader................................................................12
Findings and Observations
Football Bowl Subdivision................................................................12
Football Championship Subdivision.................................................13
Division I without Football..............................................................14
Dashboard Observations..................................................................15
2.1 Highlights..........................................................................17
2.2 Activity Data......................................................................18
2.3 Net Operating Results........................................................20
2.4 Total Revenues – Summary................................................20
2.5 Generated Revenues – Summary........................................21
2.6 Total Expenses – Summary.................................................21
2.7 Dashboard Indicators.........................................................22
3.1 through 3.29 – Division I-A
3.1 through 3.6 Division Summary Tables
3.1 Summary of Revenues, Expenses, and Operating
Results............................................................................24
3.2 Summary Data Restated in 2004 Dollars............................25
3.3 Percentage Change from Prior Year.....................................26
3.4 Trends in Program Revenues and Expenses.........................27
3.5 Net Generated Revenues by Gender...................................28
3.6 Net Generated Revenues by Program.................................29
3.7 through 3.13 Revenue and Expense Details
3.7 Sources of Revenues...........................................................30
3.8 Sources of Revenues by Expense Quartile...........................31
3.9 Operating Expenses by Object of Expenditure...................32
3.10 Operating Expenses by Quartile.........................................34
3.11 Generated Revenues and Expenses by Sport.......................37
3.12(a) Salaries and Benefits by Sport (Men’s Programs).............38
3.12(b) Salaries and Benefits by Sport (Women’s Programs)........39
3.13 Total Salaries and Benefits..................................................40
3.14 and 3.15 Revenue and Expense Distribution Percentages
3.14 Revenue Distribution Percentages......................................41
3.15 Operating Expense Distribution Percentages......................42
3.16 through 3.35 Percentile Distributions
3.16 Total Generated Revenues..................................................44
3.17 Men’s Generated Revenues.................................................44
3.18 Women’s Generated Revenues............................................44
3.19 Nongender Generated Revenues.........................................44
3.20 Football Generated Revenues.............................................44
3.21 Men’s Basketball Generated Revenues.................................45
3.22 Women’s Basketball Generated Revenues...........................45
3.23 Total Operating Expenses...................................................45
3.24 Men’s Total Expenses..........................................................45
3.25 Women’s Total Expenses.....................................................45
3.26 Nongender Operating Expenses.........................................46
3.27 Football Operating Expenses..............................................46
3.28 Men’s Basketball Operating Expenses.................................46
3.29 Women’s Basketball Operating Expenses............................46
3.30(a) Total Operating Results (Positive Net Revenue).............47
3.30(b) Total Operating Results (Negative Net Revenue)............47
3.31(a) Men’s Program Operating Results (
Positive Net Revenue)....................................................47
3.31(b) Men’s Program Operating Results
(Negative Net Revenue).................................................47
3.32 Women’s Program Operating Results..................................47
3.33(a) Football Operating Results (Positive Net Revenue).........48
3.33(b) Football Operating Results (Negative Net Revenue).......48
3.34(a) Men’s Basketball Operating Results
(Positive Net Revenue)...................................................48
3.34(b) Men’s Basketball Operating Results
(Negative Net Revenue).................................................48
3.35 Women’s Basketball Operating Results...............................48
4.1 through 4.35 – Football Championship Subdivision (I-AA)
4.1 through 4.6 Division Summary Tables
4.1 Summary of Revenues, Expenses, and Operating Results....49
4.2 Summary Data Restated in 2004 Dollars............................50
4.3 Percentage Change from Prior Year.....................................51
4.4 Trends in Program Revenues and Expenses.........................52
NCAA® Revenues / Expenses Division I Report • 2004 – 2014 4