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Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

School Info
We agree to release the institution's data to the conference: Yes

Institutional Contacts:

Primary Contact Person: Kanettanee Haynes Title: Athletics Business Manager


Phone: 8645035137 Email: khaynes@uscupstate.edu
CEO: Dr. Brendan Kelly CEO Email: bkelly@uscupstate.edu
University CFO: Mrs. Vintress Brown University CFO Email: vbrown@uscupstate.edu
Audit Firm: Elliott Davis AUP Report Issuance Date: 01/10/2020

Classification & Conference:

NCAA Primary Division: I-No Football


Athletic Conference: Big South Conference

Sports Sponsorship:

Sport Men's Teams Only Women's Teams Only Mixed Teams


Baseball x
Basketball x x
Beach Volleyball
Bowling
Cross Country x x
Equestrian
Fencing
Field Hockey
Football
Golf x x
Gymnastics
Ice Hockey
Lacrosse
Rifle
Rowing
Rugby
Skiing

NCAA Membership Financial Reporting System Page 1 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Sport Men's Teams Only Women's Teams Only Mixed Teams


Soccer x x
Softball x
Swimming and Diving
Tennis x x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling
Others
Totals 8 9 0

NCAA Membership Financial Reporting System Page 2 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $27,586 Input revenue received for sales of admissions to athletic events.
This may include:

• Public and faculty sales.


• Student sales
• Shipping and Handling fees.

Please report amounts paid in excess of ticket's face value to obtain


preferential seating or priority in Category 8 (Contributions).
2 Direct State or Other $17,000 Input state, municipal, federal and other appropriations made in
Government Support support of athletics.

This amount includes funding specifically earmarked for the athletics


department by government agencies for which the institution cannot
reallocate.

This amount also includes state funded employee benefits.


Corresponding expenses should be reported in Categories 22 and 24.

Any state or other government support appropriated to the university,


for which the university determines the dollar allocation to the
athletics department shall be reported in Direct Institutional Support
(Category 4).
3 Student Fees $4,576,250 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $2,627,272 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:

• Unrestricted funds allocated to the athletics department by the


university (e.g. state funds, tuition, tuition discounts/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. Athletics restricted
endowment income for athletics should be reported in Category
17.

NCAA Membership Financial Reporting System Page 3 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


5 Less - Transfers to $0 If the institution allocated funds to athletics as represented in
Institution Categories 3-4 and the athletics department provided a transfer of
funds back to the institution in the reporting year, report the transfer
amount as a negative in this category. The transfer amount may not
exceed the total of Categories 3-4. Transfers back to the institution in
excess of Categories 3-4 should be reported in Category 50 - excess
transfers to institution.
6 Indirect Institutional $426,237 Input value of costs covered and services provided by the institution
Support to athletics but not charged to athletics including:

• Administrative services provided by the university to athletics but


not charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.

Do not include depreciation.

Note: This category should equal Category 36. If the institution is


paying for debt service, leases, or rental fees for athletic facilities,
but not charging to athletics, include those amounts in Category 6A.
6A Indirect Institutional $0 Input debt service payments (principal and interest, including
Support - Athletic internal loan programs), leases and rental fees for athletics facilities
Facilities Debt Service, for the reporting year provided by the institution to athletics but not
Lease and Rental Fees charged to athletics.

Do not report depreciation.

Note: If the institution is paying for all athletic facilities debt service,
lease and rental fees and not charging to athletics, this category will
equal Category 34. If athletics or other entities are also paying these
expenses or the institution is charging directly to athletics, this
category will not equal Category 34.
7 Guarantees $504,650 Input revenue received from participation in away games.

NCAA Membership Financial Reporting System Page 4 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


8 Contributions $153,264 Input contributions provided and used by athletics in the reporting
year including:

• Amounts received from individuals, corporations, associations,


foundations, clubs or other organizations designated for the
operations of the athletics program.
• Funds contributed by outside contributors for the payment of debt
service, lease payments or rental fee expenses for athletic facilities
in the reporting year.
• Amounts received above face value for tickets.

Contributions shall include cash and marketable securities.

Do not report:

• Pledges until funds are provided to athletics for use.


• Contributions to be used in other reporting years.

9 In-Kind $0 Input market value of in-kind contributions in the reporting year


including:

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

All in-kind contributions that are made as a result of a licensing or


sponsorship agreement should be reported in Category 15.

Please offset in-kind values in the appropriate expense category.

NCAA Membership Financial Reporting System Page 5 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


10 Compensation and $0 Input all benefits provided by a third party and contractually
Benefits provided by a guaranteed by the institution, but not included on the institution's
third party W-2. These may include:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

The total of this category should equal expense Categories 23 and 25


combined.
11 Media Rights $0 Input all revenue received for radio, television, internet, digital and
e-commerce rights, including the portion of conference distributions
related to media rights - if applicable.

Consult with your conference offices if you do not have the media
rights distribution amount available.
12 NCAA Distributions $198,836 Input revenues received from all NCAA distributions including
NCAA championships reimbursements and payments received from
the NCAA for hosting a championship.

In some cases, NCAA distributions may be provided by the


conference office. Consult with the conference office for the amount
if you do not have it available and include in this category.
13 Conference $60,942 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in Category
Media and Non Bowl) 11) or NCAA distributions (reported in Category 12).

Note: Conference distributions of revenue generated by a post-


season bowl to conference members should be recorded in Category
13A. Distributions for reimbursement of post-season bowl expenses
should be included in Category 19.
13A Conference $0 Input conference distributions of revenue generated by a post-season
Distributions of Bowl bowl to conference members.
Generated Revenue
Note: Distributions for reimbursement of post-season bowl expenses
should be included in Category 19. Portions of distribution relating
to media rights are reported in Category 11, NCAA distributions are
reported in Category 12 and all other conference distributions are
reported in Category 13.
NCAA Membership Financial Reporting System Page 6 of 79
Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


14 Program, Novelty, $0 Input revenues from:
Parking and Concession
Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category 15.


15 Royalties, Licensing, $89,750 Input revenues from:
Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship agreement.

An allocation may be necessary to distinguish revenues generated by


athletics versus the university if payments are combined.
16 Sports Camp Revenues $0 Input amounts received by the athletics department for sports camps
and clinics.
17 Athletics Restricted $0 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in
Investments Income the reporting year.

This category includes only restricted investment and endowment


income used for the operations of intercollegiate athletics;
institutional allocations of income from unrestricted endowments
qualify as ""Direct Institutional Support"" and should be reported in
Category 4.

Note: Please make sure amounts reported are only up to the amount
of expenses covered by the endowment for the reporting year.
18 Other Operating $94,567 Input any operating revenues received by athletics in the report year
Revenue which cannot be classified into one of the stated categories.

If the figure is greater than 10% of total revenues, please report the
top three activities included in this category in the comments section.
19 Bowl Revenues $0 Input all amounts received related to participation in a post-season
bowl game, including:

• Expense reimbursements.
• Ticket sales.

NCAA Membership Financial Reporting System Page 7 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


Total Operating $8,776,354 Total of Categories 1-19.
Revenues
Expenses
20 Athletic Student Aid $3,346,284 Input the total amount of athletic student-aid for the reporting year
including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.

Note: Division I Grants-in-aid equivalencies are calculated by using


the revenue distribution equivalencies by sport and in aggregate.
(Athletic grant amount divided by the full grant amount). Other
expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue
distribution equivalencies. Only tuition, fees, room, board and course
related books are countable for grants-in-aid revenue distribution per
Bylaw 20.02.7.

Athletics aid awarded to non-athletes (student-managers, graduate


assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).

Note: Pell grants are provided by the government, not the


institution or athletics department, and therefore should be
excluded from reporting in this category.

This information can be managed within the NCAA's Compliance


Assistance (CA) software. The information entered into compliance
assistance will automatically populate to the athletic student aid
section within the NCAA Financial Reporting System when the CA
import feature is selected.
21 Guarantees $28,349 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.

NCAA Membership Financial Reporting System Page 8 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


22 Coaching Salaries, $1,797,004 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099 forms
paid by the University inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement and earned
deferred compensation, including those funded by the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game


should be included in Category 41A.
23 Coaching Salaries, $0 Input compensation, bonuses and benefits paid to all coaches by a
Benefits and Bonuses third party and contractually guaranteed by the institution, but not
paid by a Third Party included on the institutions W-2 including:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.

Note: Bonuses related to participation in a post-season bowl game


should be included in Category 41A.

NCAA Membership Financial Reporting System Page 9 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


24 Support Staff/ $1,025,137 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by
the University and • Gross wages and bonuses.
Related Entities • Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement and earned
deferred compensation, including those funded by the state.

Staff members responsible for the gender-specific athletics


department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff members
who assist both men's and women's teams (sports information
director, academic advisor) will be reported as Not Allocated by
Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative and
Administrative support staff by a third party and contractually guaranteed by the
Compensation, Benefits institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.


26 Severance Payments $0 Input severance payments and applicable benefits recognized for past
coaching and administrative personnel.
27 Recruiting $102,186 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.

NCAA Membership Financial Reporting System Page 10 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


28 Team Travel $628,841 Input air and ground travel, lodging, meals and incidentals
(including housing costs incurred during school break period) for
competition related to preseason, regular season and non-bowl
postseason. Amounts incurred for food and lodging for housing the
team before a home game also should be included. Use of the
institution's own vehicles or airplanes as well as in-kind value of
donor-provided transportation.

Note: Expenses related to post-season bowls should be included in


Category 41.
29 Sports Equipment, $278,136 Input items that are provided to the teams only. Equipment amounts
Uniforms and Supplies are those expended from current or operating funds. Include value of
in-kind equipment provided.

Note: Expenses related to post-season bowls should be included in


Category 41.
30 Game Expenses $203,362 Input game-day expenses other than travel which are necessary for
intercollegiate athletics competition, including officials, security,
event staff, ambulance, etc. Input any payments back to the NCAA
for hosting a tournament.

Note: Expenses related to post-season bowls should be included in


Category 41.
31 Fund Raising, $55,520 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $0 Input all expenses paid by the athletics department, including non-
athletics personnel salaries and benefits, from hosting sports camps
and clinics. Athletics personnel salaries and benefits should be
reported in Categories 22-25.
33 Spirit Groups $19,849 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Note: Expenses related to post-season bowls should be included in


Category 41.

NCAA Membership Financial Reporting System Page 11 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


34 Athletic Facilities Debt $0 Input debt service payments (principal and interest, including
Service, Leases and internal loan programs), leases and rental fees for athletics facilities
Rental Fee for the reporting year regardless of entity paying (athletics,
institution or other).

Do not report depreciation.

Note: If the institution is paying for all debt service, leases, or rental
fees for athletic facilities but not charging to athletics, this category
should equal Category 6A. If athletics or other entities are paying
these expenses or the institution is charging directly to athletics, this
category will not equal Category 6A.
35 Direct Overhead and $0 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

36 Indirect Institutional $426,237 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:

• Administrative/Overhead fees not charged by the institution to


athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

Do not report depreciation.

Note: This category should equal Category 6.

NCAA Membership Financial Reporting System Page 12 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Amount Definition


37 Medical Expenses and $105,356 Input medical expenses and medical insurance premiums for student-
Insurance athletes.
38 Memberships and Dues $43,343 Input memberships, conference and association dues.
39 Student-Athlete Meals $6,272 Include meal allowance and food/snacks provided to student-
(non-travel) athletes.

Note: Meals provided during team travel should be reported in


Category 28.
40 Other Operating $795,251 Input any operating expenses paid by athletics in the report year
Expenses which cannot be classified into one of the stated categories,
including:

• Non-team travel (conferences, etc.).


• Team banquets and awards.

If the figure is greater than 10% of total expenses, please report the
top three activities included in this category in the comments section.
41 Bowl Expenses $0 Input all expenditures related to participation in a post-season bowl
game, including:

• Team travel, lodging and meal expenses.


• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.

Note: All post-season bowl related coaching compensation/bonuses


should be reported in Category 41A, Bowl Expenses – Coaching
Compensation/Bonuses.
41A Bowl Expenses - $0 Input all coaching bonuses related to participation in a post-season
Coaching bowl game.
Compensation/Bonuses
Note: All other post-season bowl related expenses should be reported
in Category 41, Bowl Expenses.
Total Operating $8,861,127 Total of Categories 20-41A.
Expenses

NCAA Membership Financial Reporting System Page 13 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Revenue/Expense Details
1 Ticket $27,586 Input revenue received for sales of admissions to athletic events. This may include:
Sales
• Public and faculty sales.
• Student sales
• Shipping and Handling fees.

Please report amounts paid in excess of ticket's face value to obtain preferential seating
or priority in Category 8 (Contributions).

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Ticket Sales Ticket Sales Ticket Sales
Baseball 3,094
Basketball 19,108 1,092
Golf
Soccer
Softball 4,292
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 22,202 5,384 0
Revenue Not Related to Specific Teams
Total Revenue 22,202 5,384 0

NCAA Membership Financial Reporting System Page 14 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

2 Direct State or Other $17,000 Input state, municipal, federal and other appropriations made in support of
Government Support athletics.

This amount includes funding specifically earmarked for the athletics


department by government agencies for which the institution cannot
reallocate.

This amount also includes state funded employee benefits. Corresponding


expenses should be reported in Categories 22 and 24.

Any state or other government support appropriated to the university, for


which the university determines the dollar allocation to the athletics
department shall be reported in Direct Institutional Support (Category 4).

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Direct State or Other Direct State or Other Direct State or Other
Government Support Government Support Government Support
Baseball 8,000
Basketball
Golf
Soccer
Softball 8,000
Tennis
Track and Field, X- 500 500
Country
Volleyball
Others
Subtotal All Teams 8,500 8,500 0
Revenue Not Related to
Specific Teams
Total Revenue 8,500 8,500 0

NCAA Membership Financial Reporting System Page 15 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

3 Student Fees $4,576,250 Input student fees assessed and restricted for support of intercollegiate athletics.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Student Fees Student Fees Student Fees
Baseball 488,409
Basketball 898,737 704,366
Golf 173,080 166,506
Soccer 289,016 273,690
Softball 534,964
Tennis 146,755 151,786
Track and Field, X-Country 211,982 192,631
Volleyball 344,328
Others
Subtotal All Teams 2,207,979 2,368,271 0
Revenue Not Related to Specific Teams
Total Revenue 2,207,979 2,368,271 0

NCAA Membership Financial Reporting System Page 16 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

4 Direct $2,627,272 Input direct funds provided by the institution to athletics for the operations of
Institutional intercollegiate athletics including:
Support
• Unrestricted funds allocated to the athletics department by the university
(e.g. state funds, tuition, tuition discounts/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. Athletics restricted endowment income for athletics
should be reported in Category 17.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Direct Institutional Direct Institutional Direct Institutional
Support Support Support
Baseball 299,026
Basketball 109,302 145,948
Golf 51,759 34,634
Soccer 214,707 242,822
Softball 194,246
Tennis 93,040 80,642
Track and Field, X-Country 131,277 111,627
Volleyball 63,261
Others
Subtotal All Teams 899,111 873,180 0
Revenue Not Related to Specific 854,981
Teams
Total Revenue 899,111 873,180 854,981

NCAA Membership Financial Reporting System Page 17 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

5 Less - $0 If the institution allocated funds to athletics as represented in Categories 3-4 and the
Transfers to athletics department provided a transfer of funds back to the institution in the reporting
Institution year, report the transfer amount as a negative in this category. The transfer amount may not
exceed the total of Categories 3-4. Transfers back to the institution in excess of Categories
3-4 should be reported in Category 50 - excess transfers to institution.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 18 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

6 Indirect $426,237 Input value of costs covered and services provided by the institution to athletics
Institutional but not charged to athletics including:
Support
• Administrative services provided by the university to athletics but not
charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.

Do not include depreciation.

Note: This category should equal Category 36. If the institution is paying for
debt service, leases, or rental fees for athletic facilities, but not charging to
athletics, include those amounts in Category 6A.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to 426,237
Specific Teams
Total Revenue 0 0 426,237

NCAA Membership Financial Reporting System Page 19 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

6A Indirect Institutional $0 Input debt service payments (principal and interest, including internal loan
Support - Athletic Facilities programs), leases and rental fees for athletics facilities for the reporting
Debt Service, Lease and year provided by the institution to athletics but not charged to athletics.
Rental Fees
Do not report depreciation.

Note: If the institution is paying for all athletic facilities debt service, lease
and rental fees and not charging to athletics, this category will equal
Category 34. If athletics or other entities are also paying these expenses or
the institution is charging directly to athletics, this category will not equal
Category 34.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Indirect Institutional Indirect Institutional Indirect Institutional
Source Support - Athletic Facilities Support - Athletic Facilities Support - Athletic Facilities
Debt Service, Lease and Debt Service, Lease and Debt Service, Lease and
Rental Fees Rental Fees Rental Fees
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field,
X-Country
Volleyball
Others
Subtotal All 0 0 0
Teams
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 20 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

7 Guarantees $504,650 Input revenue received from participation in away games.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Guarantees Guarantees Guarantees
Baseball
Basketball 430,000 62,000
Golf
Soccer 11,150
Softball 1,500
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 441,150 63,500 0
Revenue Not Related to Specific Teams
Total Revenue 441,150 63,500 0

NCAA Membership Financial Reporting System Page 21 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

8 Contributions $153,264 Input contributions provided and used by athletics in the reporting year including:

• Amounts received from individuals, corporations, associations, foundations, clubs


or other organizations designated for the operations of the athletics program.
• Funds contributed by outside contributors for the payment of debt service, lease
payments or rental fee expenses for athletic facilities in the reporting year.
• Amounts received above face value for tickets.

Contributions shall include cash and marketable securities.

Do not report:

• Pledges until funds are provided to athletics for use.


• Contributions to be used in other reporting years.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Contributions Contributions Contributions
Baseball 40,250
Basketball 59,350
Golf
Soccer
Softball 34,000
Tennis
Track and Field, X-Country 2,364
Volleyball 2,000
Others
Subtotal All Teams 101,964 36,000 0
Revenue Not Related to Specific Teams 15,300
Total Revenue 101,964 36,000 15,300

NCAA Membership Financial Reporting System Page 22 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

9 In-Kind $0 Input market value of in-kind contributions in the reporting year including:

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

All in-kind contributions that are made as a result of a licensing or sponsorship agreement should
be reported in Category 15.

Please offset in-kind values in the appropriate expense category.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source In-Kind In-Kind In-Kind
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 23 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

10 Compensation and Benefits $0 Input all benefits provided by a third party and contractually guaranteed
provided by a third party by the institution, but not included on the institution's W-2. These may
include:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

The total of this category should equal expense Categories 23 and 25


combined.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Compensation and Benefits Compensation and Benefits Compensation and Benefits
provided by a third party provided by a third party provided by a third party
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 24 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

11 Media $0 Input all revenue received for radio, television, internet, digital and e-commerce rights,
Rights including the portion of conference distributions related to media rights - if applicable.

Consult with your conference offices if you do not have the media rights distribution amount
available.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Media Rights Media Rights Media Rights
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 25 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

12 NCAA $198,836 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting a
ns championship.

In some cases, NCAA distributions may be provided by the conference office.


Consult with the conference office for the amount if you do not have it available and
include in this category.

Men's Teams Only Women's Teams OnlyNot Allocated by Gender


Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams 198,836
Total Revenue 0 0 198,836

NCAA Membership Financial Reporting System Page 26 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

13 Conference $60,942 Input all revenues received by conference distribution, excluding portions
Distributions (Non of distribution relating to media rights (reported in Category 11) or
Media and Non Bowl) NCAA distributions (reported in Category 12).

Note: Conference distributions of revenue generated by a post-season


bowl to conference members should be recorded in Category 13A.
Distributions for reimbursement of post-season bowl expenses should be
included in Category 19.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related 60,942
to Specific Teams
Total Revenue 0 0 60,942

NCAA Membership Financial Reporting System Page 27 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

13A Conference $0 Input conference distributions of revenue generated by a post-season bowl to


Distributions of Bowl conference members.
Generated Revenue
Note: Distributions for reimbursement of post-season bowl expenses should be
included in Category 19. Portions of distribution relating to media rights are
reported in Category 11, NCAA distributions are reported in Category 12 and
all other conference distributions are reported in Category 13.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Conference Distributions of Conference Distributions of Conference Distributions of
Bowl Generated Revenue Bowl Generated Revenue Bowl Generated Revenue
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 28 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

14 Program, Novelty, Parking and Concession Sales $0 Input revenues from:

• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category 15.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 29 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

15 Royalties, Licensing, $89,750 Input revenues from:


Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship agreement.

An allocation may be necessary to distinguish revenues generated


by athletics versus the university if payments are combined.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related 89,750
to Specific Teams
Total Revenue 0 0 89,750

NCAA Membership Financial Reporting System Page 30 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

16 Sports Camp Revenues $0 Input amounts received by the athletics department for sports camps and clinics.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 31 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

17 Athletics Restricted $0 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.

This category includes only restricted investment and endowment income used
for the operations of intercollegiate athletics; institutional allocations of income
from unrestricted endowments qualify as ""Direct Institutional Support"" and
should be reported in Category 4.

Note: Please make sure amounts reported are only up to the amount of
expenses covered by the endowment for the reporting year.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not
Related to Specific
Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 32 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

18 Other Operating $94,567 Input any operating revenues received by athletics in the report year which
Revenue cannot be classified into one of the stated categories.

If the figure is greater than 10% of total revenues, please report the top three
activities included in this category in the comments section.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific 94,567
Teams
Total Revenue 0 0 94,567

NCAA Membership Financial Reporting System Page 33 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

19 Bowl $0 Input all amounts received related to participation in a post-season bowl game,
Revenues including:

• Expense reimbursements.
• Ticket sales.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 34 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Total Operating Revenues $8,776,354 Total of Categories 1-19.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 838,779
Basketball 1,516,497 913,406
Golf 224,839 201,140
Soccer 514,873 516,512
Softball 777,002
Tennis 239,795 232,428
Track and Field, X-Country 346,123 304,758
Volleyball 409,589
Others
Subtotal All Teams 3,680,906 3,354,835 0
Revenue Not Related to Specific 1,740,613
Teams
Total Revenue 3,680,906 3,354,835 1,740,613

NCAA Membership Financial Reporting System Page 35 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

20 Athletic Total Dollar $3,346,284 Input the total amount of athletic student-aid for the reporting year
Student Amount including:
Aid • Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.

Note: Division I Grants-in-aid equivalencies are calculated by using


the revenue distribution equivalencies by sport and in aggregate.
(Athletic grant amount divided by the full grant amount). Other
expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue
distribution equivalencies. Only tuition, fees, room, board and
course related books are countable for grants-in-aid revenue
distribution per Bylaw 20.02.7.

Athletics aid awarded to non-athletes (student-managers, graduate


assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).

Note: Pell grants are provided by the government, not the


institution or athletics department, and therefore should be
excluded from reporting in this category.

This information can be managed within the NCAA's Compliance


Assistance (CA) software. The information entered into compliance
assistance will automatically populate to the athletic student aid
section within the NCAA Financial Reporting System when the CA
import feature is selected.
Total 91.33
Equivalencies
Awarded
Total Students 220
Receiving Aid

Male Athlete Scholarships

NCAA Membership Financial Reporting System Page 36 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Baseball 10.31 0 10.31 24 426,326
Basketball 12 0.48 12.48 14 382,534
Golf 3.5 0 3.5 9 102,488
Soccer 7.97 0 7.97 28 322,742
Tennis 3.73 0.31 4.04 9 158,873
Track and Field, 5.49 0 5.49 28 201,677
X-Country
Expenses Not
Related to
Specific Teams
Totals 43 0.79 43.79 112 1,594,640

Female Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 11.56 0 11.56 13 400,285
Golf 4.46 0 4.46 7 122,635
Soccer 6.97 0 6.97 23 332,647
Softball 8.7 0 8.7 26 340,601
Tennis 4.96 0 4.96 7 167,185
Track and Field, 4.58 0 4.58 20 188,328
X-Country
Volleyball 6.31 0 6.31 12 199,963
Expenses Not
Related to
Specific Teams
Totals 47.54 0 47.54 108 1,751,644

Not Allocated by Gender Scholarships

NCAA Membership Financial Reporting System Page 37 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Sport Athletic Aid Exhausted Total Equivalencies Number of Total


Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Expenses Not
Related to
Specific Teams
Totals 0 0 0 0 0

NCAA Membership Financial Reporting System Page 38 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

21 Guarantees $28,349 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 17,050
Basketball 7,799 3,500
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 24,849 3,500 0
Expenses Not Related to Specific Teams
Total Expenses 24,849 3,500 0

NCAA Membership Financial Reporting System Page 39 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

22 Coaching Salaries, Benefits and $1,797,004 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by the University reportable on the university or related entities W-2 and 1099
and Related Entities forms inclusive of:

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement and earned deferred compensation, including
those funded by the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl


game should be included in Category 41A.
23 Coaching Salaries, Benefits and $0 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by a Third Party by a third party and contractually guaranteed by the institution,
but not included on the institutions W-2 including:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.

Note: Bonuses related to participation in a post-season bowl


game should be included in Category 41A.

Men's Teams Coaching Expenses

Men's Teams Head Coaches Men's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Baseball 1 1 79,473 0 2 1.5 73,791 0
Basketball 1 1 251,017 0 3 3 262,343 0
Golf 1 0.5 32,948 0 1 0.5 25,621 0

NCAA Membership Financial Reporting System Page 40 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Men's Teams Head Coaches Men's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Soccer 1 1 61,894 0 1 1 36,457 0
Tennis 1 0.5 36,014 0 1 0.5 7,399 0
Track and 1 0.5 40,224 0 2 1.5 34,898 0
Field, X-
Country
Subtotal All 6 4.5 501,570 0 10 8.0 440,509 0
Teams
Expenses 0 0 0 0
Not Related
to Specific
Teams
Total 501,570 0 440,509 0
Expenses

Women's Teams Coaching Expenses

Women's Teams Head Coaches Women's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Basketball 1 1 129,039 0 3 2.5 166,733 0
Golf 1 0.5 27,173 0 1 0.5 1 0
Soccer 1 1 64,843 0 1 0.5 29,269 0
Softball 1 1 118,193 0 2 2 101,831 0
Tennis 1 0.5 24,832 0 1 0.5 7,418 0
Track and 1 0.5 15,698 0 2 1.5 35,560 0
Field, X-
Country
Volleyball 1 1 96,464 0 1 1 37,871 0
Subtotal All 7 5.5 476,242 0 11 8.5 378,683 0
Teams

NCAA Membership Financial Reporting System Page 41 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Women's Teams Head Coaches Women's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Expenses 0 0 0 0
Not Related
to Specific
Teams
Total 476,242 0 378,683 0
Expenses

NCAA Membership Financial Reporting System Page 42 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

24 Support Staff/ $1,025,137 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by the
University and Related • Gross wages and bonuses.
Entities • Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement and earned
deferred compensation, including those funded by the state.

Staff members responsible for the gender-specific athletics


department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff members
who assist both men's and women's teams (sports information
director, academic advisor) will be reported as Not Allocated by
Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative and
Administrative support staff by a third party and contractually guaranteed by the
Compensation, Benefits institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Baseball
Basketball
NCAA Membership Financial Reporting System Page 43 of 79
Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Golf
Soccer
Softball
Tennis
Track and
Field, X-
Country
Volleyball
Others
Subtotal 0 0 0 0 0 0
All Teams
Expenses 1,025,137
Not
Related to
Specific
Teams
Total 0 0 0 0 1,025,137 0
Expenses

NCAA Membership Financial Reporting System Page 44 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

26 Severance $0 Input severance payments and applicable benefits recognized for past coaching and
Payments administrative personnel.

Men's Teams Only Women's Teams OnlyNot Allocated by Gender


Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 45 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

27 Recruiting $102,186 Input transportation, lodging and meals for prospective student-athletes and
institutional personnel on official and unofficial visits, telephone call charges, postage
and such. Include value of use of institution's own vehicles or airplanes as well as in-
kind value of loaned or contributed transportation.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Recruiting Recruiting Recruiting
Baseball 9,210
Basketball 40,204 17,352
Golf 1,022 259
Soccer 8,339 4,203
Softball 12,871
Tennis 339 582
Track and Field, X-Country 839 650
Volleyball 6,316
Others
Subtotal All Teams 59,953 42,233 0
Expenses Not Related to Specific Teams
Total Expenses 59,953 42,233 0

NCAA Membership Financial Reporting System Page 46 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

28 Team $628,841 Input air and ground travel, lodging, meals and incidentals (including housing costs
Trave incurred during school break period) for competition related to preseason, regular season
l and non-bowl postseason. Amounts incurred for food and lodging for housing the team
before a home game also should be included. Use of the institution's own vehicles or
airplanes as well as in-kind value of donor-provided transportation.

Note: Expenses related to post-season bowls should be included in Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Baseball 68,128
Basketball 125,041 67,792
Golf 27,879 18,417
Soccer 25,614 44,739
Softball 80,168
Tennis 16,649 20,692
Track and Field, X-Country 49,834 49,769
Volleyball 34,119
Others
Subtotal All Teams 313,145 315,696 0
Expenses Not Related to Specific Teams
Total Expenses 313,145 315,696 0

NCAA Membership Financial Reporting System Page 47 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

29 Sports Equipment, $278,136 Input items that are provided to the teams only. Equipment amounts are
Uniforms and Supplies those expended from current or operating funds. Include value of in-kind
equipment provided.

Note: Expenses related to post-season bowls should be included in


Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Baseball 51,277
Basketball 18,384 12,160
Golf 10,204 9,088
Soccer 23,290 40,401
Softball 31,108
Tennis 14,385 5,894
Track and Field, X- 25,916 25,826
Country
Volleyball 10,203
Others
Subtotal All Teams 143,456 134,680 0
Expenses Not Related to
Specific Teams
Total Expenses 143,456 134,680 0

NCAA Membership Financial Reporting System Page 48 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

30 Game $203,362 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input any
s payments back to the NCAA for hosting a tournament.

Note: Expenses related to post-season bowls should be included in Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Baseball 36,825
Basketball 52,975 24,945
Golf 16,660 17,008
Soccer 5,734 7,690
Softball 15,475
Tennis 4,038 5,088
Track and Field, X-Country 4,812 4,812
Volleyball 7,300
Others
Subtotal All Teams 121,044 82,318 0
Expenses Not Related to Specific Teams
Total Expenses 121,044 82,318 0

NCAA Membership Financial Reporting System Page 49 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

31 Fund Raising, Marketing $55,520 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to 55,520
Specific Teams
Total Expenses 0 0 55,520

NCAA Membership Financial Reporting System Page 50 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

32 Sports $0 Input all expenses paid by the athletics department, including non-athletics personnel
Camp salaries and benefits, from hosting sports camps and clinics. Athletics personnel salaries
Expenses and benefits should be reported in Categories 22-25.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 51 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

33 Spirit $19,849 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Note: Expenses related to post-season bowls should be included in Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams 19,849
Total Expenses 0 0 19,849

NCAA Membership Financial Reporting System Page 52 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

34 Athletic Facilities $0 Input debt service payments (principal and interest, including internal loan
Debt Service, Leases programs), leases and rental fees for athletics facilities for the reporting year
and Rental Fee regardless of entity paying (athletics, institution or other).

Do not report depreciation.

Note: If the institution is paying for all debt service, leases, or rental fees for
athletic facilities but not charging to athletics, this category should equal
Category 6A. If athletics or other entities are paying these expenses or the
institution is charging directly to athletics, this category will not equal Category
6A.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object Athletic Facilities Debt Athletic Facilities Debt Athletic Facilities Debt
of Expenditure Service, Leases and Rental Service, Leases and Rental Service, Leases and Rental
Fee Fee Fee
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not
Related to Specific
Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 53 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

35 Direct Overhead and $0 Input overhead and administrative expenses paid by or charged
Administrative Expenses directly to athletics including:

• Administrative/Overhead fees charged by the institution to


athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related
to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 54 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

36 Indirect Institutional $426,237 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:

• Administrative/Overhead fees not charged by the institution to


athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

Do not report depreciation.

Note: This category should equal Category 6.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to 426,237
Specific Teams
Total Expenses 0 0 426,237

NCAA Membership Financial Reporting System Page 55 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

37 Medical Expenses and $105,356 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Baseball
Basketball 109 200
Golf 9
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 109 209 0
Expenses Not Related to 105,038
Specific Teams
Total Expenses 109 209 105,038

NCAA Membership Financial Reporting System Page 56 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

38 Memberships and Dues $43,343 Input memberships, conference and association dues.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball
Basketball 1,418 617
Golf 1,463 1,017
Soccer 425
Softball 320
Tennis 550 890
Track and Field, X-Country 24 24
Volleyball 1,039
Others
Subtotal All Teams 3,880 3,907 0
Expenses Not Related to Specific 35,556
Teams
Total Expenses 3,880 3,907 35,556

NCAA Membership Financial Reporting System Page 57 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

39 Student-Athlete Meals (non- $6,272 Include meal allowance and food/snacks provided to student-
travel) athletes.

Note: Meals provided during team travel should be reported in


Category 28.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Baseball 429
Basketball 1,789 2,332
Golf
Soccer 30 1,105
Softball
Tennis
Track and Field, X- 149 276
Country
Volleyball 162
Others
Subtotal All Teams 2,397 3,875 0
Expenses Not Related to
Specific Teams
Total Expenses 2,397 3,875 0

NCAA Membership Financial Reporting System Page 58 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

40 Other Operating $795,251 Input any operating expenses paid by athletics in the report year which cannot
Expenses be classified into one of the stated categories, including:

• Non-team travel (conferences, etc.).


• Team banquets and awards.

If the figure is greater than 10% of total expenses, please report the top three
activities included in this category in the comments section.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific 795,251
Teams
Total Expenses 0 0 795,251

NCAA Membership Financial Reporting System Page 59 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

41 Bowl $0 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• Team travel, lodging and meal expenses.
• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.

Note: All post-season bowl related coaching compensation/bonuses should be reported in


Category 41A, Bowl Expenses – Coaching Compensation/Bonuses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 60 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

41A Bowl Expenses - Coaching $0 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.

Note: All other post-season bowl related expenses should be


reported in Category 41, Bowl Expenses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
of Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related
to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 61 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Total Operating Expenses $8,861,127 Total of Categories 20-41A.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 762,509
Basketball 1,143,613 824,955
Golf 218,285 195,607
Soccer 484,525 524,897
Softball 700,567
Tennis 238,247 232,581
Track and Field, X-Country 358,373 320,943
Volleyball 393,437
Others
Subtotal All Teams 3,205,552 3,192,987 0
Expenses Not Related to Specific 0 0 2,462,588
Teams
Total Expenses 3,205,552 3,192,987 2,462,588

NCAA Membership Financial Reporting System Page 62 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Athletics Participation
Table 331 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity
1 team's first scheduled contest in the traditional season: (a) is listed as a team member; (b) practices
with the varsity team and receives coaching from one or more varsity coaches; or (c) receives
athletically-related student aid.

Any student who satisfies one or more of the criteria above is a participant, including a student on a
team the institution designates or defines as junior varsity, freshman, or novice, or a student who
does not play in a scheduled contest, whether for medical reasons or to preserve eligibility (i.e., a
redshirt).

Student-athletes who participate in more than one sport should be counted in each sport. The Coed
Teams column is marked based on the content of the sports sponsored table (Mixed Sports) in the
School Info page. Male practice players are NOT to be included as participants in this table.

Number of Participants Number of Participants Number of Participants


Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Baseball 35
Basketball 14 13
Cross Country 16 10 16 10 16 10
Golf 8 7
Soccer 31 26
Softball 25
Tennis 8 7
Track, Indoor 36 23 36 23
Track, Outdoor 34 25 34 25
Volleyball 13
Others
Total Participants 182 149 86 58 16 10
Participant Proportion 55.0% 45.0%
Unduplicated Count of 136 118
Participants

NCAA Membership Financial Reporting System Page 63 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Head Coaching Assignments - Men's Teams


Table 2A 6 Table 2A - - - Head Coaches Assignments Men's Teams

Head Coaches of Men's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 1 1
Basketball 1 1
Golf 1 1
Soccer 1 1
Tennis 1 1
Track and 1 1
Field, X-
Country
Others
Coaching 3 3 6 0 0 0 0 0
Position
Totals

NCAA Membership Financial Reporting System Page 64 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Head Coaching Assignments - Women's Teams


Table 2B 7 Table 2B - - - Head Coaches Assignments Women's Teams

Head Coaches of Women's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 1 1
Golf 1 1
Soccer 1 1
Softball 1 1
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 2 3 5 0 2 0 2 0
Position
Totals

NCAA Membership Financial Reporting System Page 65 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Assistant Coaching Assignments - Men's Teams


Table 3A 12 Table 3A - - - Assistant Coaches Assignments Men's Teams

Assistant Coaches of Men's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 1 2 1 2
Basketball 3 1 3 1
Golf 1 1
Soccer 1 1
Tennis 1 1
Track and 2 1 1
Field, X-
Country
Others
Coaching 5 7 6 6 0 0 0 0
Position
Totals

NCAA Membership Financial Reporting System Page 66 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Assistant Coaching Assignments - Women's Teams


Table 3B 12 Table 3B - - - Assistant Coaches Assignments Women's Teams

Assistant Coaches of Women's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 2 1 2 1
Golf 1 1
Soccer 1 1
Softball 1 1 1 1 1 1
Tennis 1 1
Track and 2 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 4 5 5 4 2 1 2 1
Position
Totals

NCAA Membership Financial Reporting System Page 67 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Other Reporting Items

AUP Data Categories:

50 - Excess Transfers to Institution: $0


51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $0
53 - Total Institutional Debt: $46,393,516
54 - Athletics Dedicated Endowments: $0
55 - Institutional Endowments: $0
56 - Athletics Related Capital Expenditures: $0

Other Data Categories:

Institutional Expenses: $88,680,488


Athletically-Related Facilities Annual Debt Service: $0
Institution's Annual Debt Service: $3,554,563
Institution's Education and General Expenses: $82,464,548
Average Cost of Full Grant-in-Aid - In-State: $23,232
Average Cost of Full Grant-in-Aid - Out-of-State: $34,900
Average Cost of Attendance - In-State: $26,828
Average Cost of Attendance - Out-of-State: $38,963
Expenses Dedicated to Compliance: $107,075
Name of Compliance Software Used: ARMS & Compliance
Assistant
Compliance FTEs: 1

NCAA Membership Financial Reporting System Page 68 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Revenue Distribution - Sports Sponsored


Distribution Year: 2020
Academic Year of Sport Sponsorship Information: 2018-19

Men's Sports Women's Sports Mixed Sports


x Baseball x Softball
x Men's Basketball x Women's Basketball
x Men's Cross Country x Women's Cross Country
x Men's Golf x Women's Golf
x Men's Soccer x Women's Soccer
x Men's Tennis x Women's Tennis
x Men's Track, Indoor x Women's Track, Indoor
x Men's Track, Outdoor x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 8 Total Women's Sports Sponsored: 9 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 17 Sponsored: 17

NCAA Membership Financial Reporting System Page 69 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Revenue Distribution - Grants-in-Aid


Distribution Year: 2020
Academic Year of Grant-in-Aid Information: 2018-19

Men's Team Sports

Men's Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Baseball 10.31 0 10.31
Basketball 12 0.48 12.48
Golf 3.5 0 3.5
Soccer 7.97 0 7.97
Tennis 3.73 0.31 4.04
Track and Field, X- 5.49 0 5.49
Country
Total Men's 43.00 0.79 43.79

Women's Team Sports

Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Basketball 11.56 0 11.56
Golf 4.46 0 4.46
Soccer 6.97 0 6.97
Softball 8.7 0 8.7
Tennis 4.96 0 4.96
Track and Field, X- 4.58 0 4.58
Country
Volleyball 6.31 0 6.31
Total Women's 47.54 0 47.54

Mixed Team Sports

Mixed Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Total Mixed 0 0 0

NCAA Membership Financial Reporting System Page 70 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies Equivalencies Current Year
91.95 91.33 -0.62 (-0.67%)

NCAA Membership Financial Reporting System Page 71 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Revenue Distribution - Pell Grants


Distribution Year: 2020
Academic Year of Pell Grant Information: 2018-19

Men's Team Sports

Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Baseball 3 7 -4 18,235
Basketball 5 9 -4 27,822
Golf 0 0
Soccer 5 7 -2 27,261
Tennis 1 1 0 1,945
Track and Field, X- 12 11 1 71,190
Country
Men's Total 26 35 -9 146,453

Women's Team Sports

Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 3 6 -3 18,285
Golf 0 0
Soccer 6 4 2 27,677
Softball 7 4 3 33,470
Tennis 0 0
Track and Field, X- 12 17 -5 68,388
Country
Volleyball 4 2 2 18,591
Women's Total 32 33 -1 166,411

Mixed Team Sports

Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total

NCAA Membership Financial Reporting System Page 72 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 58 68 -10 $312,864

NCAA Membership Financial Reporting System Page 73 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Comments
Comments: USC Upstate Athletics began the FY 18-19 fiscal year with a beginning fund balance of approx.
$86K. At year-end, Athletics had a deficit of approx. $85K for FY 18-19. The FY 18-19 beginning fund balance
was sufficient to cover the year-end deficit.

NCAA Membership Financial Reporting System Page 74 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Miscellaneous Information
Note: These values are calculated from data entered earlier in the system.

Athletically Input the total amount of athletic student-aid for the reporting year including:
Related • Summer school.
Student Aid
• Tuition discounts and waivers (unless it is a discount or waiver available to the general
student body).
• Aid given to student-athletes who are inactive (medical reasons) or no longer eligible
(exhausted eligibility).
• Other expenses related to attendance.

Note: Division I Grants-in-aid equivalencies are calculated by using the revenue distribution
equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue distribution equivalencies.
Only tuition, fees, room, board and course related books are countable for grants-in-aid
revenue distribution per Bylaw 20.02.7.

Athletics aid awarded to non-athletes (student-managers, graduate assistants, trainers) should


be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars
in the Expenses Not Related to Specific Teams row as long as you have reported non- zero
entries for Equivalencies, Number of Students, and Dollars (all 3 required for at least one
sport).

Note: Pell grants are provided by the government, not the institution or athletics
department, and therefore should be excluded from reporting in this category.

This information can be managed within the NCAA's Compliance Assistance (CA) software.
The information entered into compliance assistance will automatically populate to the athletic
student aid section within the NCAA Financial Reporting System when the CA import feature
is selected.
Men's Teams $1,594,640
Women's Teams $1,751,644
Total Amount $3,346,284

Recruiting Input transportation, lodging and meals for prospective student-athletes and institutional
Expenditures personnel on official and unofficial visits, telephone call charges, postage and such. Include
value of use of institution's own vehicles or airplanes as well as in-kind value of loaned or
contributed transportation.
Men's Teams $59,953
Women's Teams $42,233
NCAA Membership Financial Reporting System Page 75 of 79
Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Total Amount $102,186

Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms inclusive of:

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement and earned deferred compensation, including those funded by
the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game should be included in


Category 41A.
Average Salaries of Head Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $111,460 4.5 $83,595 6
Women's Teams $86,589 5.5 $68,035 7

Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches Salaries related entities W-2 and 1099 forms inclusive of:

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement and earned deferred compensation, including those funded
by the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game should be included in


Category 41A.
Average Salaries of Assistant Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $55,064 8 $44,051 10
Women's Teams $44,551 8.5 $34,426 11

NCAA Membership Financial Reporting System Page 76 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

Statement of Revenues and Expenses


For the fiscal year ended 2019 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $0 $19,108 $1,092 $7,386 $0 $27,586
2 Direct State or Other Government $0 $0 $0 $17,000 $0 $17,000
Support
3 Student Fees $0 $898,737 $704,366 $2,973,147 $0 $4,576,250
4 Direct Institutional Support $0 $109,302 $145,948 $1,517,041 $854,981 $2,627,272
5 Less - Transfers to Institution $0 $0 $0 $0 $0 $0
6 Indirect Institutional Support $0 $0 $0 $0 $426,237 $426,237
6A Indirect Institutional Support - $0 $0 $0 $0 $0 $0
Athletic Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $0 $430,000 $62,000 $12,650 $0 $504,650
8 Contributions $0 $59,350 $0 $78,614 $15,300 $153,264
9 In-Kind $0 $0 $0 $0 $0 $0
10 Compensation and Benefits $0 $0 $0 $0 $0 $0
provided by a third party
11 Media Rights $0 $0 $0 $0 $0 $0
12 NCAA Distributions $0 $0 $0 $0 $198,836 $198,836
13 Conference Distributions (Non $0 $0 $0 $0 $60,942 $60,942
Media and Non Bowl)
13A Conference Distributions of Bowl $0 $0 $0 $0 $0 $0
Generated Revenue
14 Program, Novelty, Parking and $0 $0 $0 $0 $0 $0
Concession Sales
15 Royalties, Licensing, $0 $0 $0 $0 $89,750 $89,750
Advertisement and Sponsorships
16 Sports Camp Revenues $0 $0 $0 $0 $0 $0
17 Athletics Restricted Endowment $0 $0 $0 $0 $0 $0
and Investments Income
18 Other Operating Revenue $0 $0 $0 $0 $94,567 $94,567
19 Bowl Revenues $0 $0 $0 $0 $0 $0
Total Operating Revenues $0 $1,516,497 $913,406 $4,605,838 $1,740,613 $8,776,354
Expenses
20 Athletic Student Aid $0 $382,534 $400,285 $2,563,465 $0 $3,346,284
NCAA Membership Financial Reporting System Page 77 of 79
Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Football Men's Women's Other Non-Program Total


Basketball Basketball Sports Specific
21 Guarantees $0 $7,799 $3,500 $17,050 $0 $28,349
22 Coaching Salaries, Benefits and $0 $513,360 $295,772 $987,872 $0 $1,797,004
Bonuses paid by the University
and Related Entities
23 Coaching Salaries, Benefits and $0 $0 $0 $0 $0 $0
Bonuses paid by a Third Party
24 Support Staff/Administrative $0 $0 $0 $0 $1,025,137 $1,025,137
Compensation, Benefits and
Bonuses paid by the University
and Related Entities
25 Support Staff/Administrative $0 $0 $0 $0 $0 $0
Compensation, Benefits and
Bonuses paid by Third Party
26 Severance Payments $0 $0 $0 $0 $0 $0
27 Recruiting $0 $40,204 $17,352 $44,630 $0 $102,186
28 Team Travel $0 $125,041 $67,792 $436,008 $0 $628,841
29 Sports Equipment, Uniforms and $0 $18,384 $12,160 $247,592 $0 $278,136
Supplies
30 Game Expenses $0 $52,975 $24,945 $125,442 $0 $203,362
31 Fund Raising, Marketing and $0 $0 $0 $0 $55,520 $55,520
Promotion
32 Sports Camp Expenses $0 $0 $0 $0 $0 $0
33 Spirit Groups $0 $0 $0 $0 $19,849 $19,849
34 Athletic Facilities Debt Service, $0 $0 $0 $0 $0 $0
Leases and Rental Fee
35 Direct Overhead and $0 $0 $0 $0 $0 $0
Administrative Expenses
36 Indirect Institutional Support $0 $0 $0 $0 $426,237 $426,237
37 Medical Expenses and Insurance $0 $109 $200 $9 $105,038 $105,356
38 Memberships and Dues $0 $1,418 $617 $5,752 $35,556 $43,343
39 Student-Athlete Meals (non-travel) $0 $1,789 $2,332 $2,151 $0 $6,272
40 Other Operating Expenses $0 $0 $0 $0 $795,251 $795,251
41 Bowl Expenses $0 $0 $0 $0 $0 $0
41A Bowl Expenses - Coaching $0 $0 $0 $0 $0 $0
Compensation/Bonuses
Total Operating Expenses $0 $1,143,613 $824,955 $4,429,971 $2,462,588 $8,861,127

NCAA Membership Financial Reporting System Page 78 of 79


Reporting Institution: University of South Carolina Upstate Reporting Year (FY): 2019

ID Item Football Men's Women's Other Non-Program Total


Basketball Basketball Sports Specific
Excess (Deficiencies) of $0 $372,884 $88,451 $175,867 -$721,975 -$84,773
Revenues Over (Under)
Expenses

NCAA Membership Financial Reporting System Page 79 of 79

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