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Revenues & EXPENSES

2015 Division I RE report

2015 Division I RE report

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EXECUTIVE SUMMARY<br />

NCAA <strong>Revenues</strong> and Expenses of Division I<br />

Intercollegiate Athletics Programs Report<br />

Fiscal Years 2004 through 2014<br />

This report provides summary information concerning revenues and<br />

expenses of NCAA Division I athletics programs for the fiscal years 2004<br />

through 2014. It is the result of data compiled during the fall of each<br />

of those years. Although similar studies have been conducted for the<br />

NCAA since 1969, significant changes in data collection and reporting<br />

render those reports non-comparable to those of 2004 and beyond.<br />

Objectives. The primary objective of the 2015 edition of this report is to<br />

update the information provided in previous reports concerning financial<br />

aspects of intercollegiate athletics programs. A second objective is to<br />

provide an analysis of revenue and expense trends over time of athletics<br />

programs within each of the respective NCAA Division I subdivisions. A<br />

third objective is to provide data relevant to gender issues.<br />

Methodology. The survey was distributed to all NCAA Division I<br />

member institutions with a usable response rate of 100 percent. In all<br />

cases, respondents were instructed to limit their responses to intercollegiate<br />

athletics programs only, excluding intramural and club programs. The<br />

data were solicited in conjunction with the annual Equity in Athletics<br />

Disclosure Act (EADA) data collection but with greater detail of<br />

information requested. Since confidentiality was assured for responding<br />

schools, readers are directed to the U.S. Department of Education website<br />

and various media outlets to obtain information on specific institutions.<br />

Changes and Revisions. There were substantial changes incorporated<br />

with the 2004 fiscal year and continued throughout this edition, including:<br />

• The use of audited financial data;<br />

• The designation of generated revenues, including only those<br />

revenues earned by activities of the athletics programs, independent<br />

of institutional support;<br />

• The designation of allocated revenues, which include direct<br />

institutional support, indirect institutional support, student fees and<br />

direct governmental support;<br />

• The reporting of total revenues as distinguished from generated<br />

revenues after excluding allocated revenues;<br />

• The inclusion of additional data concerning expense items, including<br />

indirect institutional support, facilities maintenance and rental,<br />

severance pay and spirit groups;<br />

• The reporting of more detailed information related to salaries and<br />

benefits; and<br />

• The almost exclusive use of median values, with means used in the<br />

percentile and distribution tables.<br />

The last of these reporting revisions is of particular significance. First,<br />

the change from means, as reported prior to the fiscal 2004 year, to<br />

medians renders the data reported in those prior years non-comparable<br />

to those reported in subsequent editions, including this 2015 edition.<br />

Second, the reader should be aware that median values are not<br />

additive. This is of particular importance with tables that report line<br />

items and totals. Moreover, for any reported item, if at least one half<br />

of the respondents report zero values, the median value will be zero.<br />

The use of medians is in keeping with generally accepted statistical<br />

methodology utilized by researchers and mitigates the effect that extreme<br />

responses, either high or low, have on means. Comparisons with median<br />

NCAA® <strong>Revenues</strong> / Expenses Division I Report • 2004 – 2014 7

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