July 2, 2011

NCAA Releases 2004-2010 Division I Intercollegiate Athletics Programs Revenues & Expenses Report

2004-10 NCAA Division I Athletics Programs Revenue & Expenses Report (PDF)

INDIANAPOLIS, Ind. -- The National Collegiate Athletic Association (NCAA) has released the 2004-2010 Division I Intercollegiate Athletics Programs Revenues & Expenses Report as compiled by Transylvania University Program Accounting Director Daniel L. Fulks, Ph.D., CPA.

This edition includes data for the fiscal years 2004 through 2010. The 2011 reporting consists of four separate segments – one for each of the three Divisions I subdivisions and one for all Division I men’s and women’s basketball. Separate reports for Divisions II and III will be issued later this year. Due to the feedback from readers of previous editions of the report, which indicate that the operating environment and financial aspects in each division (Division I, II, III) and subdivision (Division I Football Championship Series, Division I Football Bowl Series) are sufficiently different to warrant separate reports.

The report is limited to the 2004-10 period as most data reported for fiscal years prior to 2004 are not comparable to those of subsequent years.

Dr. Fulks notes, "We believe this report provides valuable insight into the financial state of affairs in intercollegiate athletics and the changing environment in which college and university athletics programs operate. Interest in prior reports has been outstanding, and we expect the same to be true for this edition."

Among institutions that sponsor water polo on the varsity level, salaries and revenues among Football Championship Series (FCS) and Bowl Series (FBS) differ radically.

Football Bowl Series

Among men's water polo programs in the FBS (Stanford, USC, UCLA, Navy, et al.), median values in total generated revenues and expenses result in a net loss of $335,000 ($168,000 generated revenue/$539,000 expenses) per institution.

The loss is less than those incurred by fielding baseball ($-588,000), men's soccer ($-510,000), track & field/cross-country ($-485,000), lacrosse ($-460,000), wrestling ($-373,000) and volleyball ($-350,000) teams, while being statistically equal to ice hockey ($-333,000). 

Overall, only football ($16,210,000), basketball ($4,776,000), ice hockey ($919,000) and lacrosse ($548,000) generate more revenue on an annual basis than men's water polo at FBS institutions. 

In addition, water polo is the least expensive team sport to field and costs less than all Division I sports with the exception of fencing ($175,000), golf ($382,000), rifle ($28,000), skiing ($379,000) and tennis ($448,000).

Among women's FBS programs, water polo generates $35,000 and costs $611,000 for a net loss of $485,000 per institution.  The loss is less than those generated by women's basketball ($-1,168,000), ice hockey ($-1,016,000), crew (-$860,000), equestrian ($-854,000), field hockey ($-714,000), track & field/cross-country ($-596,000), volleyball ($-595,000), softball ($-582,000), gymnastics ($-547,000) and soccer ($-529,000), to make women's water polo the fifth most profitable women's FBS sport behind only lacrosse ($-390,000), golf ($-274,000), skiing ($-173,000) and fencing ($-96,000).

In coaching salaries and benefits, men's water polo head coaches earn an average of $137,000 per year, more than rifle ($28,000), skiing ($49,000), fencing ($50,000), swimming ($65,000), cross-country/track ($76,000), golf ($105,000), gymnastics ($100,000), tennis ($104,000), wrestling ($109,000) and volleyball ($134,000) coaches.

Assistant coaching staffs earn an average total of $68,000, more than the staffs in fencing ($27,000), golf ($32,000), skiing ($43,000) and tennis ($46,000).

The total cost of men's water polo staff at a FBS institution is $203,000, the eighth lowest behind rifle ($28,000), fencing ($73,000), skiing ($95,000), golf ($129,000), swimming ($169,000), cross-country/track ($196,000) and gymnastics ($198,000).

In women's water polo, head coaches earn an average of $93,000 per year at FBS institutions, more than rifle ($30,000), fencing ($43,000), skiing ($47,000), bowling ($49,000), swimming ($75,000), cross-country/track ($79,000), tennis ($83,000) and golf ($89,000) coaches.

Women's assistant coaches earn an average total of $49,000, the seventh lowest behind only bowling ($0), rifle ($0), fencing ($30,000), golf ($32,000), skiing ($35,000) and tennis ($39,000), for a total coaching staff cost of $142,000 per year.

The $142,000 per year cost is the seventh lowest expense for an intercollegiate sport and behind rifle ($30,000), bowling ($49,000), fencing ($66,000), golf ($123,000), skiing ($78,000) and tennis ($121,000), to make water polo the least expensive strictly team sport (no individual results/competition).

Football Championship Series

The numbers presented by the NCAA for the Football Championship Series (FCS) institutions  (Princeton, Brown, Harvard, et al.) present average generated revenue at $81,000 and expenses at $141,000 per institution, for a supposed net revenue of $-60,000 per year in men's water polo. 

However, the NCAA report does not include net revenue totals for ice hockey, volleyball and water polo.  If those totals are factored, including all allocated revenues and third party support, men's water polo produces the second best net revenue total ($-60, 000), beating out football (-$1,520,000), ice hockey ($-523,000), soccer ($-497,000), lacrosse ($-376,000), cross-country/track ($-302,000), wrestling ($-268,000), golf ($-199,000), skiing ($-186,000), swimming ($-177,000), tennis ($-156,000), baseball ($-138,000), gymnastics ($-99,000), volleyball ($-90,000) and fencing ($-78,000).  Only rifle ($-4,000) produces a bettter net revenue total than men's water polo.

Women's water polo also generates one of the best net revenue numbers as a typical FCS team generates $33,000 in revenue with expenses of $225,000 for a total net revenue of $-92,000. Only rifle ($-24,000) and fencing ($-78,000) produce better net revenue totals than women's water polo.

In coaching salaries and benefits, men's water polo head coaches earn an average of $38,000 per year, the fifth lowest amount behind swimming ($37,000), golf ($30,000), tennis ($29,000) and rifle ($6,000). 

Assistant coaching staffs earn an average total of $14,000, more than the staffs in gymnastics ($10,000), fencing ($7,000), volleyball ($4,000), rifle ($0) and tennis ($0),

The total cost of men's water polo staff at a FCS institution is $60,000, the fifth lowest behind volleyball ($51,000), tennis ($36,000), golf ($32,000) and rifle ($6,000).

In women's water polo, head coaches earn an average of $44,000 per year at FCS institutions, more than fencing ($43,000), swimming ($42,000), skiing ($39,000), tennis ($34,000), golf ($32,000), bowling ($16,000) and rifle ($5,000) coaches.

Women's assistant coaches earn an average total of $14,000, the seventh lowest behind skiing ($13,000), fencing ($5,000), bowling ($0), golf ($0), rifle ($0) and tennis ($0), for a total coaching staff cost of $61,000 per year.

The $61,000 per year cost is the fifth lowest coaching expense for an intercollegiate sport behind only golf ($39,000), tennis ($37,000), bowling ($17,000) and rifle ($5,000).


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