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