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Reporting Institution: West Virginia University Reporting Year (FY): 2020

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

Institutional Contacts:

Primary Contact Simon Dover Title: Senior Associate Athletic Director/Business


Person: Operations, CFO
Phone: 3042937361 Email: S.Dover@mail.wvu.edu
CEO: Dr. E. Gordon CEO Email: gordon.gee@mail.wvu.edu
Gee
University CFO: Simon Dover University CFO simon.dover@mail.wvu.edu
Email:
Audit Firm: James Moore AUP Report 01/14/2021
Issuance Date:

Classification & Conference:

NCAA Primary Division: I-FBS


Athletic Conference: Big 12 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
Equestrian
Fencing
Field Hockey
Football x
Golf x
Gymnastics x
Ice Hockey
Lacrosse
Rifle x

NCAA Membership Financial Reporting System Page 1 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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


Rowing x
Rugby
Skiing
Soccer x x
Softball
Swimming and Diving x x
Tennis x
Track, Indoor x
Track, Outdoor x
Triathlon
Volleyball x
Water Polo
Wrestling x
Others
Totals 7 10 1

NCAA Membership Financial Reporting System Page 2 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $17,842,046 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 $0 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 $3,839,995 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $0 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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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 $0 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 $369,812 Input revenue received from participation in away games. This
includes payments received due to game cancellations.

NCAA Membership Financial Reporting System Page 4 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


8 Contributions $10,923,407 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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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 $24,362,667 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 $565,066 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 $11,600,650 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in
Media and Non Bowl) Category 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-
Distributions of Bowl season bowl to conference members. (Football Only)
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 80
Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


14 Program, Novelty, $4,076,042 Input revenues from:
Parking and Concession
Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category 15.


15 Royalties, Licensing, $10,331,890 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 $545,886 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $1,535,647 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 $875,996 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.

NCAA Membership Financial Reporting System Page 7 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


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

• Expense reimbursements.
• Ticket sales.

Total Operating $86,869,104 Total of Categories 1-19.


Revenues
Expenses
20 Athletic Student Aid $10,190,348 Input the total dollar 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 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.

Note: This information can be managed within the NCAA's


Compliance Assistance (CA) software. The equivalencies 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.

NCAA Membership Financial Reporting System Page 8 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


21 Guarantees $1,520,207 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses. This includes payments
made due to game cancellations.
22 Coaching Salaries, $17,994,476 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 as well as non-taxable benefits, inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement/
exemptions 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, as well as any non-taxable
benefits, 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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


24 Support Staff/ $15,914,885 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, as well as any
and Bonuses paid by non-taxable benefits, inclusive of:
the University and • Gross wages and bonuses.
Related Entities
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement/
exemptions 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
Administrative and support staff by a third party and contractually guaranteed by
Compensation, Benefits the institution, but not included on the institutions W-2, as well as
and Bonuses paid by non-taxable benefits, including:
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 $212,215 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $1,358,915 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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


28 Team Travel $6,194,884 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, $2,276,313 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 $4,749,958 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, $881,511 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $930,222 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 $145,762 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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


34 Athletic Facilities Debt $9,260,740 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 $12,725,715 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 $0 Input overhead and administrative expenses NOT paid by or


Support charged 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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

ID Item Amount Definition


37 Medical Expenses and $1,172,686 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $61,302 Input memberships, conference and association dues.
39 Student-Athlete Meals $2,972,304 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 $1,645,771 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 (Football only):

• 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 (Football only).
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $90,208,214 Total of Categories 20-41A.
Expenses

NCAA Membership Financial Reporting System Page 13 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Revenue/Expense Details
1 Ticket $17,842,046 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 16,751
Basketball 4,217,335 61,867
Football 13,261,622
Golf 0
Gymnastics 11,068
Rifle 47
Rowing 0
Soccer 6,242 10,329
Swimming and Diving 0 0
Tennis 0
Track and Field, X-Country 0
Volleyball 9,011
Wrestling 7,159
Others
Subtotal All Teams 17,509,109 92,275 47
Revenue Not Related to Specific Teams 240,615
Total Revenue 17,509,109 92,275 240,662

NCAA Membership Financial Reporting System Page 14 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

2 Direct State or Other $0 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
Basketball
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 15 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

3 Student Fees $3,839,995 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
Basketball
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams 3,839,995
Total Revenue 0 0 3,839,995

NCAA Membership Financial Reporting System Page 16 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

4 Direct $0 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
Basketball
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 17 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

6 Indirect $0 Input value of costs covered and services provided by the institution to athletics but
Institutional 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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 19 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and
Diving
Tennis
Track and Field,
X-Country
Volleyball
Wrestling
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 80
Reporting Institution: West Virginia University Reporting Year (FY): 2020

7 Guarantees $369,812 Input revenue received from participation in away games. This includes payments
received due to game cancellations.

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


Revenues by Source Guarantees Guarantees Guarantees
Baseball 0
Basketball 50,000 25,000
Football 285,812
Golf
Gymnastics
Rifle
Rowing
Soccer 4,000
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 5,000
Wrestling
Others
Subtotal All Teams 339,812 30,000 0
Revenue Not Related to Specific Teams
Total Revenue 339,812 30,000 0

NCAA Membership Financial Reporting System Page 21 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

8 Contributions $10,923,407 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 72,244
Basketball 449,810 87,016
Football 434,420
Golf 167,834
Gymnastics 31,753
Rifle 40,314
Rowing 40,289
Soccer 44,706 20,605
Swimming and Diving 39,749 34,149
Tennis 15,033
Track and Field, X-Country 31,639
Volleyball 19,799
Wrestling 58,031
Others
Subtotal All Teams 1,266,794 280,283 40,314
Revenue Not Related to Specific Teams 9,336,016
Total Revenue 1,266,794 280,283 9,376,330

NCAA Membership Financial Reporting System Page 22 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
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 80
Reporting Institution: West Virginia University Reporting Year (FY): 2020

11 Media $24,362,667 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 4,385,280
Football 19,977,387
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 24,362,667 0 0
Revenue Not Related to Specific Teams 0
Total Revenue 24,362,667 0 0

NCAA Membership Financial Reporting System Page 25 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

12 NCAA $565,066 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
Football
Golf
Gymnastics
Rifle 22,028
Rowing
Soccer 16,200
Swimming and Diving
Tennis
Track and Field, X-Country 1,684
Volleyball
Wrestling
Others
Subtotal All Teams 16,200 1,684 22,028
Revenue Not Related to Specific Teams 525,154
Total Revenue 16,200 1,684 547,182

NCAA Membership Financial Reporting System Page 26 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

13 Conference $11,600,650 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.

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 0
Basketball 2,919,429 27,375
Football 8,537,842
Golf 0
Gymnastics 0
Rifle 0
Rowing 0
Soccer 0 34,164
Swimming and 3,300 3,300
Diving
Tennis 52,925
Track and Field, X- 0
Country
Volleyball 0
Wrestling 22,315
Others
Subtotal All Teams 11,482,886 117,764 0
Revenue Not Related 0
to Specific Teams
Total Revenue 11,482,886 117,764 0

NCAA Membership Financial Reporting System Page 27 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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


Distributions of Bowl conference members. (Football Only)
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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

14 Program, Novelty, Parking and Concession $4,076,042 Input revenues from:


Sales
• 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 2,691
Basketball 664,460 32,909
Football 1,538,871
Golf
Gymnastics 1,541
Rifle
Rowing
Soccer 2,649 4,357
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball 2,332
Wrestling 2,524
Others
Subtotal All Teams 2,211,195 41,139 0
Revenue Not Related 1,823,708
to Specific Teams
Total Revenue 2,211,195 41,139 1,823,708

NCAA Membership Financial Reporting System Page 29 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

15 Royalties, Licensing, $10,331,890 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 3,612,756
Football 5,419,134
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 9,031,890 0 0
Revenue Not Related 1,300,000
to Specific Teams
Total Revenue 9,031,890 0 1,300,000

NCAA Membership Financial Reporting System Page 30 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

16 Sports Camp $545,886 Input amounts received by the athletics department for sports camps and
Revenues 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 110,551
Basketball 121,688 66,166
Football 116,467
Golf 0
Gymnastics 7,810
Rifle 7,198
Rowing 0
Soccer 18,144 31,836
Swimming and Diving 0 0
Tennis 2,706
Track and Field, X-Country 63
Volleyball 19,930
Wrestling 43,327
Others
Subtotal All Teams 410,177 128,511 7,198
Revenue Not Related to Specific
Teams
Total Revenue 410,177 128,511 7,198

NCAA Membership Financial Reporting System Page 31 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

17 Athletics Restricted $1,535,647 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 40,640
Basketball 135,309 53,887
Football 875,459
Golf 64,839
Gymnastics 28,973
Rifle 47,022
Rowing 8,879
Soccer 33,527 75,234
Swimming and 19,633 13,966
Diving
Tennis 17,679
Track and Field, X- 23,572
Country
Volleyball 29,449
Wrestling 67,579
Others
Subtotal All Teams 1,236,986 251,639 47,022
Revenue Not Related
to Specific Teams
Total Revenue 1,236,986 251,639 47,022

NCAA Membership Financial Reporting System Page 32 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

18 Other Operating $875,996 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 -9
Basketball 5,171 1,042
Football -1,287
Golf 0
Gymnastics -13
Rifle 0
Rowing 210
Soccer 1 29,120
Swimming and Diving 0 0
Tennis 700
Track and Field, X-Country 0
Volleyball 192
Wrestling 2,575
Others
Subtotal All Teams 6,451 31,251 0
Revenue Not Related to Specific 838,294
Teams
Total Revenue 6,451 31,251 838,294

NCAA Membership Financial Reporting System Page 33 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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

• 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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Total Operating Revenues $86,869,104 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 242,868
Basketball 16,561,238 355,262
Football 50,445,727
Golf 232,673
Gymnastics 81,132
Rifle 116,609
Rowing 49,378
Soccer 125,469 205,645
Swimming and Diving 62,682 51,415
Tennis 89,043
Track and Field, X-Country 56,958
Volleyball 85,713
Wrestling 203,510
Others
Subtotal All Teams 67,874,167 974,546 116,609
Revenue Not Related to Specific 17,903,782
Teams
Total Revenue 67,874,167 974,546 18,020,391

NCAA Membership Financial Reporting System Page 35 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

20 Athletic Total Dollar $10,190,348 Input the total dollar amount of athletic student-aid for the
Student Amount reporting year 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 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.

Note: This information can be managed within the NCAA's


Compliance Assistance (CA) software. The equivalencies 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 235.35
Equivalencies
Awarded
Total Students 362
Receiving Aid

Male Athlete Scholarships

NCAA Membership Financial Reporting System Page 36 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2019-2020 (A+B) Athletic Aid
Equivalency (B)
Baseball 11.7 1.18 12.88 26 452,623
Basketball 12.59 0 12.59 13 575,836
Football 69.38 2.63 72.01 85 3,270,029
Golf 4.41 0 4.41 9 179,066
Soccer 9.28 0.4 9.68 20 395,890
Swimming and 9.72 0.39 10.11 26 387,247
Diving
Wrestling 9.86 0.13 9.99 21 342,915
Expenses Not
Related to
Specific Teams
Totals 126.94 4.73 131.67 200 5,603,606

Female Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2019-2020 (A+B) Athletic Aid
Equivalency (B)
Basketball 12.35 0.65 13 13 588,967
Gymnastics 10.2 0.04 10.24 12 484,801
Rowing 17.39 0.1 17.49 33 625,035
Soccer 14.23 0.54 14.77 24 600,904
Swimming and 13.56 0 13.56 25 532,297
Diving
Tennis 6.85 0 6.85 7 298,750
Track and Field, 15.18 0 15.18 27 567,700
X-Country
Volleyball 7.65 1 8.65 12 365,287
Expenses Not
Related to
Specific Teams
Totals 97.41 2.33 99.74 153 4,063,741

Not Allocated by Gender Scholarships


NCAA Membership Financial Reporting System Page 37 of 80
Reporting Institution: West Virginia University Reporting Year (FY): 2020

Sport Athletic Aid Exhausted Total Equivalencies Number of Total


Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2019-2020 (A+B) Athletic Aid Amount
Equivalency (B)
Rifle 3.94 0 3.94 9 149,107
Expenses Not 373,894
Related to
Specific Teams
Totals 3.94 0 3.94 9 523,001

NCAA Membership Financial Reporting System Page 38 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

21 Guarantees $1,520,207 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses. This includes payments made due to game cancellations.

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


Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 11,214
Basketball 461,783 151,000
Football 850,000
Golf 0
Gymnastics 0
Rifle 0
Rowing 0
Soccer 12,403 18,159
Swimming and Diving 0 0
Tennis 0
Track and Field, X-Country 0
Volleyball 15,648
Wrestling 0
Others
Subtotal All Teams 1,335,400 184,807 0
Expenses Not Related to Specific Teams
Total Expenses 1,335,400 184,807 0

NCAA Membership Financial Reporting System Page 39 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

22 Coaching Salaries, Benefits $17,994,476 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by the reportable on the university or related entities W-2 and 1099
University and Related forms, as well as non-taxable benefits, inclusive of:
Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement/exemptions 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 $0 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by a Third by a third party and contractually guaranteed by the institution,
Party but not included on the institutions W-2, as well as any non-
taxable benefits, 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 1 486,267 0 2 2 348,092 0
Basketball 1 1 4,152,719 0 3 3 916,431 0

NCAA Membership Financial Reporting System Page 40 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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
Football 1 1 3,193,546 0 10 10 4,261,682 0
Golf 1 1 168,210 0 1 1 70,803 0
Rifle 1 1 57,732 0 1 1 27,477 0
Soccer 1 1 210,678 0 2 2 170,781 0
Swimming 1 1 79,166 0 4 4 114,447 0
and Diving
Wrestling 1 1 184,157 0 2 2 163,088 0
Subtotal All 8 8 8,532,475 0 25 25 6,072,801 0
Teams
Expenses
Not Related
to Specific
Teams
Total 8,532,475 0 6,072,801 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 Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Basketball 1 1 751,551 0 3 3 479,492 0
Gymnastics 1 1 144,232 0 2 2 135,616 0
Rifle 1 1 57,732 0 1 1 27,477 0
Rowing 1 1 104,424 0 2 2 111,291 0
Soccer 1 1 329,499 0 2 2 239,134 0
Swimming 1 1 79,366 0 4 4 114,436 0
and Diving
Tennis 1 1 115,721 0 1 1 65,402 0

NCAA Membership Financial Reporting System Page 41 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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 Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Track and 1 1 161,485 0 2 2 153,242 0
Field, X-
Country
Volleyball 1 1 177,794 0 2 2 141,306 0
Subtotal All 9 9 1,921,804 0 19 19 1,467,396 0
Teams
Expenses Not
Related to
Specific
Teams
Total 1,921,804 0 1,467,396 0
Expenses

NCAA Membership Financial Reporting System Page 42 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

24 Support Staff/ $15,914,885 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, as well as any
and Bonuses paid by the non-taxable benefits, inclusive of:
University and Related • Gross wages and bonuses.
Entities
• Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement/exemptions
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, as well as non-
and Bonuses paid by taxable benefits, including:
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.

NCAA Membership Financial Reporting System Page 43 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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


Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
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 46,831 0
Basketball 431,431 0 258,679 0
Football 2,415,265 0
Golf 0 0
Gymnastics 41,843 0
Rifle 0 0
Rowing 18,139 0
Soccer 0 0 48,076 0
Swimming 12,442 0 12,441 0
and Diving
Tennis 0 0
Track and 34,247 0
Field, X-
Country
Volleyball 43,269 0
Wrestling 18,964 0
Others
Subtotal All 2,924,933 0 456,694 0 0 0
Teams
Expenses 12,533,258
Not Related
to Specific
Teams
Total 2,924,933 0 456,694 0 12,533,258 0
Expenses

NCAA Membership Financial Reporting System Page 44 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

26 Severance $212,215 Input severance payments and applicable benefits recognized for past coaching
Payments and 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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific 212,215
Teams
Total Expenses 0 0 212,215

NCAA Membership Financial Reporting System Page 45 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

27 Recruiting $1,358,915 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 72,709
Basketball 146,109 156,297
Football 663,469
Golf 15,756
Gymnastics 26,526
Rifle 6,699
Rowing 12,374
Soccer 39,839 34,468
Swimming and Diving 24,493 22,642
Tennis 32,869
Track and Field, X-Country 30,438
Volleyball 51,802
Wrestling 22,425
Others
Subtotal All Teams 984,800 367,416 6,699
Expenses Not Related to Specific Teams
Total Expenses 984,800 367,416 6,699

NCAA Membership Financial Reporting System Page 46 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

28 Team $6,194,884 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 210,709
Basketball 1,613,725 1,033,651
Football 1,775,247
Golf 115,945
Gymnastics 116,722
Rifle 52,713
Rowing 68,786
Soccer 118,069 305,595
Swimming and Diving 84,724 84,059
Tennis 37,401
Track and Field, X-Country 128,315
Volleyball 337,201
Wrestling 112,022
Others
Subtotal All Teams 4,030,441 2,111,730 52,713
Expenses Not Related to Specific Teams
Total Expenses 4,030,441 2,111,730 52,713

NCAA Membership Financial Reporting System Page 47 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

29 Sports Equipment, $2,276,313 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 87,784
Basketball 196,129 127,024
Football 1,387,040
Golf 32,045
Gymnastics 47,704
Rifle 37,284
Rowing 67,233
Soccer 40,364 46,898
Swimming and Diving 39,168 39,132
Tennis 18,813
Track and Field, X- 26,669
Country
Volleyball 40,617
Wrestling 42,409
Others
Subtotal All Teams 1,824,939 414,090 37,284
Expenses Not Related to
Specific Teams
Total Expenses 1,824,939 414,090 37,284

NCAA Membership Financial Reporting System Page 48 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

30 Game $4,749,958 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input
s any 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 25,129
Basketball 794,579 322,816
Football 2,163,213
Golf 106,820
Gymnastics 38,493
Rifle 4,084
Rowing 0
Soccer 46,586 71,223
Swimming and Diving 36,058 36,058
Tennis 21,520
Track and Field, X-Country 19,854
Volleyball 34,604
Wrestling 20,626
Others
Subtotal All Teams 3,193,011 544,568 4,084
Expenses Not Related to Specific Teams 1,008,295
Total Expenses 3,193,011 544,568 1,012,379

NCAA Membership Financial Reporting System Page 49 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

31 Fund Raising, Marketing $881,511 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 7,044
Basketball 60,589 11,508
Football 170,722
Golf 4,309
Gymnastics 3,862
Rifle 3,976
Rowing 3,255
Soccer 852 2,568
Swimming and Diving 3,635 2,610
Tennis 294
Track and Field, X- 1,407
Country
Volleyball 5,522
Wrestling 1,890
Others
Subtotal All Teams 249,041 31,026 3,976
Expenses Not Related to 597,468
Specific Teams
Total Expenses 249,041 31,026 601,444

NCAA Membership Financial Reporting System Page 50 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

32 Sports $930,222 Input all expenses paid by the athletics department, including non-athletics
Camp personnel salaries and benefits, from hosting sports camps and clinics. Athletics
Expenses personnel salaries 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 117,535
Basketball 235,822 107,381
Football 170,199
Golf 0
Gymnastics 53,910
Rifle 14,454
Rowing 0
Soccer 35,559 58,916
Swimming and Diving 0 0
Tennis 10,741
Track and Field, X-Country 12,795
Volleyball 39,549
Wrestling 73,361
Others
Subtotal All Teams 632,476 283,292 14,454
Expenses Not Related to Specific
Teams
Total Expenses 632,476 283,292 14,454

NCAA Membership Financial Reporting System Page 51 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

33 Spirit $145,762 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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams 145,762
Total Expenses 0 0 145,762

NCAA Membership Financial Reporting System Page 52 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

34 Athletic Facilities $9,260,740 Input debt service payments (principal and interest, including internal
Debt Service, Leases loan programs), leases and rental fees for athletics facilities for the
and Rental Fee 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.

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 0
Basketball 5,136 20,000
Football 34,590
Golf 74,557
Gymnastics 0
Rifle -5,000
Rowing 28,551
Soccer 0 0
Swimming and 0 0
Diving
Tennis 39,000
Track and Field, X- 0
Country
Volleyball 314
Wrestling 3,410
Others
Subtotal All Teams 117,693 87,865 -5,000
Expenses Not Related 9,060,182
to Specific Teams
Total Expenses 117,693 87,865 9,055,182

NCAA Membership Financial Reporting System Page 53 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

35 Direct Overhead and $12,725,715 Input overhead and administrative expenses paid by or
Administrative Expenses charged 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 103,731
Basketball 345,372 171,207
Football 851,142
Golf 22,632
Gymnastics 16,029
Rifle 32,470
Rowing 14,750
Soccer 29,309 98,088
Swimming and Diving 14,360 9,485
Tennis 12,057
Track and Field, X- 20,086
Country
Volleyball 20,785
Wrestling 50,899
Others
Subtotal All Teams 1,417,445 362,487 32,470
Expenses Not Related 10,913,313
to Specific Teams
Total Expenses 1,417,445 362,487 10,945,783

NCAA Membership Financial Reporting System Page 54 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or charged directly
Support 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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related to
Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 55 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

37 Medical Expenses and $1,172,686 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 0
Basketball 1,361 3,571
Football 45,731
Golf 0
Gymnastics 0
Rifle 10
Rowing 0
Soccer 0 0
Swimming and Diving 0 0
Tennis 0
Track and Field, X-Country 0
Volleyball 321
Wrestling 181
Others
Subtotal All Teams 47,273 3,892 10
Expenses Not Related to 1,121,511
Specific Teams
Total Expenses 47,273 3,892 1,121,521

NCAA Membership Financial Reporting System Page 56 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

38 Memberships and Dues $61,302 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 0
Basketball 2,005 1,267
Football 1,810
Golf 6,521
Gymnastics 560
Rifle 0
Rowing 110
Soccer 8,175 675
Swimming and Diving 225 225
Tennis 550
Track and Field, X-Country 450
Volleyball 615
Wrestling 375
Others
Subtotal All Teams 19,111 4,452 0
Expenses Not Related to Specific 37,739
Teams
Total Expenses 19,111 4,452 37,739

NCAA Membership Financial Reporting System Page 57 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

39 Student-Athlete Meals (non- $2,972,304 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 75,017
Basketball 191,200 47,610
Football 640,448
Golf 8,413
Gymnastics 13,168
Rifle 1,782
Rowing 28,071
Soccer 25,241 39,639
Swimming and Diving 34,061 33,992
Tennis 10,075
Track and Field, X- 11,871
Country
Volleyball 38,558
Wrestling 12,133
Others
Subtotal All Teams 986,513 222,984 1,782
Expenses Not Related to 1,761,025
Specific Teams
Total Expenses 986,513 222,984 1,762,807

NCAA Membership Financial Reporting System Page 58 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

40 Other Operating $1,645,771 Input any operating expenses paid by athletics in the report year which
Expenses 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.

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 19,070
Basketball 224,868 69,522
Football 327,186
Golf 28,991
Gymnastics 12,285
Rifle 12,894
Rowing 16,038
Soccer 32,178 3,391
Swimming and Diving 5,395 3,975
Tennis 5,343
Track and Field, X-Country 6,328
Volleyball 13,944
Wrestling 17,894
Others
Subtotal All Teams 655,582 130,826 12,894
Expenses Not Related to Specific 846,469
Teams
Total Expenses 655,582 130,826 859,363

NCAA Membership Financial Reporting System Page 59 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

41 Bowl $0 Input all expenditures related to participation in a post-season bowl game, including
Expenses (Football only):

• 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
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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

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 of Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Football
Golf
Gymnastics
Rifle
Rowing
Soccer
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
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 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Total Operating Expenses $90,208,214 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 2,063,755
Basketball 10,355,095 4,301,543
Football 22,221,319
Golf 834,068
Gymnastics 1,135,751
Rifle 85,209 85,209 310,473
Rowing 1,098,057
Soccer 1,165,924 1,897,233
Swimming and Diving 835,421 970,718
Tennis 668,536
Track and Field, X-Country 1,174,887
Volleyball 1,327,136
Wrestling 1,066,749
Others
Subtotal All Teams 38,627,540 12,659,070 310,473
Expenses Not Related to Specific 38,611,131
Teams
Total Expenses 38,627,540 12,659,070 38,921,604

NCAA Membership Financial Reporting System Page 62 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Athletics Participation
Table 569 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 42 1 0
Basketball 14 13 0 0 0 0
Cross Country 19 18 18
Football 127 1 0
Golf 9 0 0
Gymnastics 18 0 0
Rifle X 10 0 0 0 0 0
Rowing 66 0 0
Soccer 29 27 0 0 0 0
Swimming and Diving 36 31 0 0 0 0
Tennis 7 0 0
Track, Indoor 34 32 18
Track, Outdoor 32 32 18
Volleyball 18 0 0
Wrestling 37 0 0
Others
Total Participants 304 265 2 82 0 54
Participant Proportion 53.4% 46.6%
NCAA Membership Financial Reporting System Page 63 of 80
Reporting Institution: West Virginia University Reporting Year (FY): 2020

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
Unduplicated Count of 303 215
Participants

NCAA Membership Financial Reporting System Page 64 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Head Coaching Assignments - Men's Teams


Table 2A 8 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 0 1 0 0 0 0 0
Basketball 1 0 1 0 0 0 0 0
Football 1 0 1 0 0 0 0 0
Golf 1 0 1 0 0 0 0 0
Rifle 1 0 1 0 0 0 0 0
Soccer 1 0 1 0 0 0 0 0
Swimming 1 0 1 0 0 0 0 0
and
Diving
Wrestling 1 0 1 0 0 0 0 0
Others
Coaching 8 0 8 0 0 0 0 0
Position
Totals

NCAA Membership Financial Reporting System Page 65 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Head Coaching Assignments - Women's Teams


Table 2B 9 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 0 1 0 0 0 0 0
Gymnastics 1 0 1 0 0 0 0 0
Rifle 1 0 1 0 0 0 0 0
Rowing 1 0 1 0 0 0 0 0
Soccer 0 0 0 0 1 0 1 0
Swimming 1 0 1 0 0 0 0 0
and Diving
Tennis 1 0 1 0 0 0 0 0
Track and 1 0 1 0 0 0 0 0
Field, X-
Country
Volleyball 1 0 1 0 0 0 0 0
Others
Coaching 8 0 8 0 1 0 1 0
Position
Totals

NCAA Membership Financial Reporting System Page 66 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Assistant Coaching Assignments - Men's Teams


Table 3A 35 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 2 2 2 2 0 0 0 0
Basketball 3 0 3 0 0 0 0 0
Football 10 4 10 4 0 0 0 0
Golf 1 0 1 0 0 0 0 0
Rifle 0 1 0 1 0 0 0 0
Soccer 2 1 2 1 0 0 0 0
Swimming 3 2 3 2 1 0 1 0
and
Diving
Wrestling 2 1 2 1 0 0 0 0
Others
Coaching 23 11 23 11 1 0 1 0
Position
Totals

NCAA Membership Financial Reporting System Page 67 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Assistant Coaching Assignments - Women's Teams


Table 3B 27 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 1 0 1 0 2 0 2 0
Gymnastics 1 0 1 0 1 0 1 0
Rifle 1 0 1 0 0 0 0 0
Rowing 0 0 0 0 2 1 2 1
Soccer 0 1 0 1 2 0 2 0
Swimming 3 2 3 2 1 0 1 0
and Diving
Tennis 1 0 1 0 0 0 0 0
Track and 0 2 0 2 2 2 2 2
Field, X-
Country
Volleyball 1 0 1 0 1 0 1 0
Others
Coaching 8 5 8 5 11 3 11 3
Position
Totals

NCAA Membership Financial Reporting System Page 68 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Other Reporting Items

AUP Data Categories:

50 - Excess Transfers to Institution: $0


51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $106,346,379
53 - Total Institutional Debt: $825,992,809
54 - Athletics Dedicated Endowments: $45,593,273
55 - Institutional Endowments: $627,247,199
56 - Athletics Related Capital Expenditures: $2,676,535

Other Data Categories:

Institutional Expenses: $1,136,804,000


Athletically-Related Facilities Annual Debt Service: $8,587,273
Institution's Annual Debt Service: $18,522,000
Institution's Education and General Expenses: $908,981,000
Average Cost of Full Grant-in-Aid - In-State: $23,693
Average Cost of Full Grant-in-Aid - Out-of-State: $40,820
Average Cost of Attendance - In-State: $26,593
Average Cost of Attendance - Out-of-State: $44,220
Expenses Dedicated to Compliance: $534,367
Name of Compliance Software Used: Jump Forward
Compliance FTEs: 5

NCAA Membership Financial Reporting System Page 69 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Revenue Distribution - Sports Sponsored


Distribution Year: 2021
Academic Year of Sport Sponsorship Information: 2019-20

Men's Sports Women's Sports Mixed Sports


x Baseball x Women's Basketball x Mixed Rifle
x Football x Women's Cross Country
x Men's Basketball x Women's Gymnastics
x Men's Golf x Women's Rowing
x Men's Soccer x Women's Soccer
x Men's Swimming and Diving x Women's Swimming and Diving
x Men's Wrestling x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 7 Total Women's Sports Sponsored: 10 Total Mixed Sports
Sponsored: 1
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 18 Sponsored: 18

NCAA Membership Financial Reporting System Page 70 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Revenue Distribution - Grants-in-Aid


Distribution Year: 2021
Academic Year of Grant-in-Aid Information: 2019-20

Men's Team Sports

Men's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Baseball 11.7 1.18 12.88 12.88
Basketball 12.59 0 12.59 12.59
Football 69.38 2.63 72.01 72.01
Golf 4.41 0 4.41 4.41
Soccer 9.28 0.4 9.68 9.68
Swimming and 9.72 0.39 10.11 10.11
Diving
Wrestling 9.86 0.13 9.99 9.99
Total Men's 126.94 4.73 131.67 131.67

Women's Team Sports

Women's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Equivalency Eligibility Awarded (A+B) Distribution
(A) or Medical Equivalencies
Equivalency (B) Awarded
Basketball 12.35 0.65 13 13
Gymnastics 10.2 0.04 10.24 10.24
Rowing 17.39 0.1 17.49 17.49
Soccer 14.23 0.54 14.77 14.54
Swimming and Diving 13.56 0 13.56 13.56
Tennis 6.85 0 6.85 6.85
Track and Field, X- 15.18 0 15.18 15.18
Country
Volleyball 7.65 1 8.65 8.65
Total Women's 97.41 2.33 99.74 99.51

Mixed Team Sports

NCAA Membership Financial Reporting System Page 71 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Mixed Team Athletic Aid Exhausted Total Equivalencies Total Revenue


Sport Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Rifle 3.94 0 3.94 3.6
Total Mixed 3.94 0 3.94 3.6

Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies (Total Reported) Equivalencies (Total Reported) Current Year
253.38 (255.97) 234.78 (235.35) -18.60 (-7.34%)

Required explanation of -7.34% difference:


Increase Decrease
Number of sports
Tuition, fees, required course-related books, room and board (full grant amount)
Athletic grant amount (athletic aid amount)
Student athletes receiving athletic aid
Change in division by sport
Move between FCS/FBS

Variance explanation: Reduction was brought on by COVID-19

NCAA Membership Financial Reporting System Page 72 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Revenue Distribution - Pell Grants


Distribution Year: 2021
Academic Year of Pell Grant Information: 2019-20

Men's Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Baseball 9 14 -5 49,669
Basketball 3 8 -5 12,485
Football 53 53 0 301,523
Golf 2 0 2 8,390
Soccer 4 5 -1 14,607
Swimming and 3 3 0 8,997
Diving
Wrestling 7 8 -1 37,601
Men's Total 81 91 -10 433,272

Women's Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 7 9 -2 38,012
Gymnastics 3 2 1 9,472
Rowing 7 10 -3 31,998
Soccer 4 4 0 21,450
Swimming and Diving 3 4 -1 9,735
Tennis 1 1 0 8,518
Track and Field, X- 3 3 0 15,910
Country
Volleyball 1 1 0 4,932
Women's Total 29 34 -5 140,027

Mixed Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Rifle 1 3 -2 1,545

NCAA Membership Financial Reporting System Page 73 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 1 3 -2 1,545
Total

2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 111 128 -17 $574,844

NCAA Membership Financial Reporting System Page 74 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Comments
Comments:

NCAA Membership Financial Reporting System Page 75 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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

Athletically Input the total dollar 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 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.

Note: This information can be managed within the NCAA's Compliance Assistance (CA)
software. The equivalencies 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 $5,603,606
Women's Teams $4,063,741
Total Amount $9,667,347

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 $984,800
Women's Teams $367,416
NCAA Membership Financial Reporting System Page 76 of 80
Reporting Institution: West Virginia University Reporting Year (FY): 2020

Total Amount $1,352,216

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

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement/exemptions 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 $1,066,559 8 $1,066,559 8
Women's Teams $213,534 9 $213,534 9

Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches related entities W-2 and 1099 forms, as well as non-taxable benefits, inclusive of:
Salaries
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement/exemptions 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 $242,912 25 $242,912 25
Women's Teams $77,231 19 $77,231 19

NCAA Membership Financial Reporting System Page 77 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

Statement of Revenues and Expenses


For the fiscal year ended 2020 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $13,261,622 $4,217,335 $61,867 $60,607 $240,615 $17,842,046
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $3,839,995 $3,839,995
4 Direct Institutional $0 $0 $0 $0 $0 $0
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $285,812 $50,000 $25,000 $9,000 $0 $369,812
8 Contributions $434,420 $449,810 $87,016 $616,145 $9,336,016 $10,923,407
9 In-Kind $0 $0 $0 $0 $0 $0
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $19,977,387 $4,385,280 $0 $0 $0 $24,362,667
12 NCAA Distributions $0 $0 $0 $39,912 $525,154 $565,066
13 Conference $8,537,842 $2,919,429 $27,375 $116,004 $0 $11,600,650
Distributions (Non
Media and Non Bowl)
13A Conference $0 $0 $0 $0 $0 $0
Distributions of Bowl
Generated Revenue
14 Program, Novelty, $1,538,871 $664,460 $32,909 $16,094 $1,823,708 $4,076,042
Parking and Concession
Sales
15 Royalties, Licensing, $5,419,134 $3,612,756 $0 $0 $1,300,000 $10,331,890
Advertisement and
Sponsorships

NCAA Membership Financial Reporting System Page 78 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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


Basketball Basketball Sports Specific
16 Sports Camp Revenues $116,467 $121,688 $66,166 $241,565 $0 $545,886
17 Athletics Restricted $875,459 $135,309 $53,887 $470,992 $0 $1,535,647
Endowment and
Investments Income
18 Other Operating -$1,287 $5,171 $1,042 $32,776 $838,294 $875,996
Revenue
19 Bowl Revenues $0 $0 $0 $0 $0 $0
Total Operating $50,445,727 $16,561,238 $355,262 $1,603,095 $17,903,782 $86,869,104
Revenues
Expenses
20 Athletic Student Aid $3,270,029 $575,836 $588,967 $5,381,622 $373,894 $10,190,348
21 Guarantees $850,000 $461,783 $151,000 $57,424 $0 $1,520,207
22 Coaching Salaries, $7,455,228 $5,069,150 $1,231,043 $4,239,055 $0 $17,994,476
Benefits and Bonuses
paid by the University
and Related Entities
23 Coaching Salaries, $0 $0 $0 $0 $0 $0
Benefits and Bonuses
paid by a Third Party
24 Support Staff/ $2,415,265 $431,431 $258,679 $276,252 $12,533,258 $15,914,885
Administrative
Compensation, Benefits
and Bonuses paid by the
University and Related
Entities
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation, Benefits
and Bonuses paid by
Third Party
26 Severance Payments $0 $0 $0 $0 $212,215 $212,215
27 Recruiting $663,469 $146,109 $156,297 $393,040 $0 $1,358,915
28 Team Travel $1,775,247 $1,613,725 $1,033,651 $1,772,261 $0 $6,194,884
29 Sports Equipment, $1,387,040 $196,129 $127,024 $566,120 $0 $2,276,313
Uniforms and Supplies
30 Game Expenses $2,163,213 $794,579 $322,816 $461,055 $1,008,295 $4,749,958

NCAA Membership Financial Reporting System Page 79 of 80


Reporting Institution: West Virginia University Reporting Year (FY): 2020

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


Basketball Basketball Sports Specific
31 Fund Raising, $170,722 $60,589 $11,508 $41,224 $597,468 $881,511
Marketing and
Promotion
32 Sports Camp Expenses $170,199 $235,822 $107,381 $416,820 $0 $930,222
33 Spirit Groups $0 $0 $0 $0 $145,762 $145,762
34 Athletic Facilities Debt $34,590 $5,136 $20,000 $140,832 $9,060,182 $9,260,740
Service, Leases and
Rental Fee
35 Direct Overhead and $851,142 $345,372 $171,207 $444,681 $10,913,313 $12,725,715
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
37 Medical Expenses and $45,731 $1,361 $3,571 $512 $1,121,511 $1,172,686
Insurance
38 Memberships and Dues $1,810 $2,005 $1,267 $18,481 $37,739 $61,302
39 Student-Athlete Meals $640,448 $191,200 $47,610 $332,021 $1,761,025 $2,972,304
(non-travel)
40 Other Operating $327,186 $224,868 $69,522 $177,726 $846,469 $1,645,771
Expenses
41 Bowl Expenses $0 $0 $0 $0 $0 $0
41A Bowl Expenses - $0 $0 $0 $0 $0 $0
Coaching
Compensation/Bonuses
Total Operating $22,221,319 $10,355,095 $4,301,543 $14,719,126 $38,611,131 $90,208,214
Expenses
Excess (Deficiencies) $28,224,408 $6,206,143 -$3,946,281 -$13,116,031 -$20,707,349 -$3,339,110
of Revenues Over
(Under) Expenses

NCAA Membership Financial Reporting System Page 80 of 80

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