FY 2019 Revenue-Expense Detail

Reporting Institution: Morehead State University Reporting Year (FY): 2019
Revenue/Expense Details
1 Ticket $125,612 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 2,175
Basketball 46,382 43,856
Beach Volleyball 0
Football 26,792
Golf 0 0
Rifle 0
Soccer 1,988
Softball 856
Track and Field, X-Country 0 0
Volleyball 3,563
Others
Subtotal All Teams 75,349 50,263 0
Revenue Not Related to Specific Teams
Total Revenue 75,349 50,263 0
NCAA Membership Financial Reporting System Page 1 of 49

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).

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

3 Student Fees $0 Input student fees assessed and restricted for support of intercollegiate athletics.

Revenues by Source Student Fees Student Fees Student Fees
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Track and Field, X-Country 0
Volleyball 0
Others
Total Revenue 0 0 0

4 Direct $7,304,129 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 683,411
Basketball 885,297 907,284
Beach Volleyball 66,253
Football 757,283
Golf 201,544 205,907
Rifle 150,815
Soccer 535,269
Softball 469,966
Track and Field, X-Country 175,915 219,307
Volleyball 590,374
Others
Subtotal All Teams 2,703,450 2,994,360 150,815
Revenue Not Related to Specific 0 0 1,455,504
Teams
Total Revenue 2,703,450 2,994,360 1,606,319

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.

Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Volleyball 0
Others
Revenue Not Related to 0 0 0
Specific Teams
Total Revenue 0 0 0

6 Indirect $2,476,531 Input value of costs covered and services provided by the institution to
Institutional athletics but not charged to athletics including:
Support
• Administrative services provided by the university to athletics but not
charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
Do not include depreciation.
Note: This category should equal Category 36. If the institution is paying for
debt service, leases, or rental fees for athletic facilities, but not charging to
athletics, include those amounts in Category 6A.

Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball 204,090
Basketball 366,409 277,501
Football 403,924
Golf 47,904 51,201
Rifle 37,823
Soccer 100,994
Softball 102,788
Volleyball 129,497
Others
Subtotal All Teams 1,061,012 734,752 37,823
Revenue Not Related to 642,944
Specific Teams
Total Revenue 1,061,012 734,752 680,767

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.

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
Beach Volleyball
Football
Golf
Rifle
Soccer
Softball
Track and Field,
X-Country
Volleyball
Others
Subtotal All 0 0 0
Teams
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0

7 Guarantees $466,781 Input revenue received from participation in away games.

Revenues by Source Guarantees Guarantees Guarantees
Baseball 11,000
Beach Volleyball 0
Football 110,000
Golf 0 0
Rifle 0
Soccer 7,000
Softball 0
Volleyball 2,000
Others

8 Contributions $335,750 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.

Revenues by Source Contributions Contributions Contributions
Baseball 71,718
Football 42,744
Golf 5,602 6,792
Rifle 750
Soccer 899
Softball 0
Volleyball 6,935
Others
Revenue Not Related to Specific Teams 111,502
Total Revenue 168,247 55,251 112,252

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.

Revenues by Source In-Kind In-Kind In-Kind
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Volleyball 0
Others
Revenue Not Related to Specific Teams 0 0 0
Total Revenue 0 0 0

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.

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 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Country
Volleyball 0
Others
Revenue Not Related 0 0 0
to Specific Teams
Total Revenue 0 0 0

11 Media $0 Input all revenue received for radio, television, internet, digital and e-commerce rights,
Rights including the portion of conference distributions related to media rights - if applicable.
Consult with your conference offices if you do not have the media rights distribution amount
available.

Revenues by Source Media Rights Media Rights Media Rights
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Volleyball 0
Others
Revenue Not Related to Specific Teams 0 0 0
Total Revenue 0 0 0

12 NCAA $251,392 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 22,833
Football 47,782
Golf 5,598 5,694
Rifle 10,203
Soccer 15,189
Softball 13,095
Volleyball 15,191
Others
Subtotal All Teams 121,760 86,631 10,203
Revenue Not Related to Specific Teams 32,798
Total Revenue 121,760 86,631 43,001

13 Conference $226,855 Input all revenues received by conference distribution, excluding

Distributions (Non portions of distribution relating to media rights (reported in Category 11)
Media and Non Bowl) 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.

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 20,936
Football 25,000
Golf 5,497 6,464
Rifle 4,365
Soccer 14,879
Softball 13,547
Track and Field, X- 4,960 6,153
Country
Volleyball 16,490
Others
Revenue Not Related 45,560
to Specific Teams
Total Revenue 90,522 86,408 49,925

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

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

Revenues by Source Conference Distributions of Conference Distributions of Conference Distributions of
Bowl Generated Revenue Bowl Generated Revenue Bowl Generated Revenue
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer
Softball 0
Country
Volleyball 0
Others
Revenue Not Related 0 0 0
to Specific Teams
Total Revenue 0 0 0

14 Program, Novelty, Parking and Concession Sales $89,245 Input revenues from:
• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.
Advertising should be included in Category 15.

Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Baseball 0
Basketball 11,198 190
Beach Volleyball 0
Football 5,090
Golf
Rifle
Soccer
Softball
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 16,288 190 0
Revenue Not Related 72,767
to Specific Teams
Total Revenue 16,288 190 72,767

15 Royalties, Licensing, $148,684 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.

Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Baseball 18,050
Football 48,105
Golf 1,931 1,581
Rifle 1,978
Soccer 6,614
Softball 9,962
Country
Volleyball 9,858
Others
Revenue Not Related 0 0 5,304
to Specific Teams
Total Revenue 88,986 52,416 7,282

16 Sports Camp $57,172 Input amounts received by the athletics department for sports camps and
Revenues clinics.

Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Baseball 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 27,489
Volleyball 0
Others
Revenue Not Related to Specific 0 0 0
Teams

17 Athletics Restricted $0 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.
This category includes only restricted investment and endowment income used
for the operations of intercollegiate athletics; institutional allocations of income
from unrestricted endowments qualify as ""Direct Institutional Support"" and
should be reported in Category 4.
Note: Please make sure amounts reported are only up to the amount of
expenses covered by the endowment for the reporting year.

Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball
Country
Volleyball 0
Others
Revenue Not 0 0 0
Related to Specific
Teams
Total Revenue 0 0 0

18 Other Operating $120,982 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.

Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Baseball 1,182
Beach Volleyball 0
Football 17,665
Golf 0 29,547
Rifle 7,505
Soccer 0
Softball 0
Volleyball 0
Others
Revenue Not Related to Specific 0 0 8,344
Teams
Total Revenue 47,089 58,044 15,849

19 Bowl $0 Input all amounts received related to participation in a post-season bowl game,
Revenues including:
• Expense reimbursements.
• Ticket sales.

Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Beach Volleyball
Football 0
Golf
Rifle
Soccer
Softball
Track and Field, X-Country
Volleyball
Others
Total Revenue 0 0 0

Total Operating Revenues $11,603,133 Total of Categories 1-19.

Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 1,035,395
Basketball 1,744,554 1,434,958
Football 1,484,385
Golf 268,076 307,186
Rifle 213,439
Soccer 682,832
Softball 637,703
Volleyball 773,908
Others
Revenue Not Related to Specific 0 0 2,374,723
Teams
Total Revenue 4,776,580 4,238,391 2,588,162

20 Athletic Total Dollar $2,658,772 Input the total amount of athletic student-aid for the reporting year
Student Amount including:
Aid • Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.
Note: Division I Grants-in-aid equivalencies are calculated by using

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

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

institution or athletics department, and therefore should be
excluded from reporting in this category.
This information can be managed within the NCAA's Compliance

Assistance (CA) software. The information entered into compliance
assistance will automatically populate to the athletic student aid
section within the NCAA Financial Reporting System when the CA
import feature is selected.
Total 96.36
Equivalencies
Awarded
Total Students 173
Receiving Aid
Male Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total

Equivalency Eligibility or Awarded in Students Receiving Dollar
(A) Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Baseball 11.37 0.31 11.68 29 299,897
Basketball 13 0 13 13 421,062
Football 0 0 0 0 0
Golf 4.27 0 4.27 8 95,105
Track and Field, 4.35 0 4.35 15 107,447
X-Country
Expenses Not 0 0 0 0 0
Related to
Specific Teams
Totals 32.99 0.31 33.3 65 923,511
Female Athlete Scholarships
Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar

Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 14.05 0 14.05 15 441,067
Beach Volleyball 0.92 0 0.92 3 22,000
Golf 4.63 0 4.63 6 123,780
Soccer 13.27 0 13.27 25 321,615
Softball 10.53 0.45 10.98 20 274,333
Track and Field, 4.96 0 4.96 21 123,738
X-Country
Volleyball 11.38 0 11.38 12 315,402
Expenses Not 0 0 0 0 0
Related to
Specific Teams
Totals 59.74 0.45 60.19 102 1,621,935
Not Allocated by Gender Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total

Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Rifle 2.87 0 2.87 6 80,822
Expenses Not 0 0 0 0 32,504
Related to
Specific Teams
Totals 2.87 0 2.87 6 113,326

21 Guarantees $40,251 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.

Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 5,491
Beach Volleyball 0
Football 20,000
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Volleyball 4,260
Others
Expenses Not Related to Specific Teams 0 0 0
Total Expenses 30,991 9,260 0

22 Coaching Salaries, Benefits and $2,180,238 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by the University reportable on the university or related entities W-2 and 1099
and Related Entities forms inclusive of:
• Gross wages and bonuses.

• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement and earned deferred compensation, including
those funded by the state.
Place any severance payments in Category 26.
Note: Bonuses related to participation in a post-season bowl

game should be included in Category 41A.
23 Coaching Salaries, Benefits and $0 Input compensation, bonuses and benefits paid to all coaches
Bonuses paid by a Third Party by a third party and contractually guaranteed by the institution,
but not included on the institutions W-2 including:
• Car stipend.
• Speaking fees.
• Media 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 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
Baseball 1 1 115,437 0 2 2 103,353 0
Basketball 1 1 225,287 0 3 3 200,517 0
Football 1 1 155,216 0 11 8 356,236 0

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

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
Golf 1 1 59,274 0 0 0 0 0
Rifle 1 1 47,948 0 0 0 0 0
Track and 1 0.5 28,894 0 1 0.25 6,463 0
Field, X-
Country
Subtotal All 6 5.5 632,056 0 17 13.25 666,569 0
Teams
Expenses
Not Related
to Specific
Teams
Total 632,056 0 666,569 0
Expenses
Women's Teams Coaching Expenses
Women's Teams Head Coaches Women's Teams Assistant Coaches

Positio and Bonuses paid Benefits and Positio and Bonuses paid Benefits and
ns by the University Bonuses paid ns by the University Bonuses paid
and Related by a Third and Related by a Third
Entities Party Entities Party
Basketball 1 1 149,402 0 3 3 158,053 0
Beach 1 0.2 7,990 0 1 0.2 4,496 0
Volleyball
Golf 1 1 68,735 0 0 0 0 0
Rifle 0 0 0 0 0 0 0 0
Soccer 1 1 70,739 0 2 1.5 43,332 0
Softball 1 1 70,535 0 2 1.5 43,175 0
Track and 1 0.5 39,092 0 1 0.25 8,743 0
Field, X-
Country
Volleyball 1 0.8 116,589 0 2 1.8 100,732 0

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

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
Subtotal All 7 5.5 523,082 0 11 8.25 358,531 0
Teams
Expenses
Not Related
to Specific
Teams
Total 523,082 0 358,531 0
Expenses

24 Support Staff/ $1,221,502 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by the
University and Related • Gross wages and bonuses.
Entities • Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement and earned
deferred compensation, including those funded by the state.
Staff members responsible for the gender-specific athletics

department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff members
who assist both men's and women's teams (sports information
director, academic advisor) will be reported as Not Allocated by
Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative and
Administrative support staff by a third party and contractually guaranteed by the
Compensation, Benefits institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Speaking fees.
• Media income.
Expense Category 23 and 25 should equal Category 10.

Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Baseball 1,856 0
Basketball 23,161 0 23,495 0

Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Beach 0 0
Volleyball
Football 11,595 0
Golf 0 0 0 0
Rifle 0 0
Soccer 5,000 0
Softball 0 0
Track and 0 0 0 0
Field, X-
Country
Volleyball 5,000 0
Others
Subtotal 36,612 0 33,495 0 0 0
All Teams
Expenses 1,151,395
Not
Related to
Specific
Teams
Total 36,612 0 33,495 0 1,151,395 0
Expenses

26 Severance $0 Input severance payments and applicable benefits recognized for past coaching and
Payments administrative personnel.
Men's Teams Only Women's Teams OnlyNot Allocated by Gender

Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle
Soccer 0
Softball 0
Volleyball 0
Others
Expenses Not Related to Specific 0 0 0
Teams
Total Expenses 0 0 0

27 Recruiting $201,656 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.

Expenses by Object of Expenditure Recruiting Recruiting Recruiting
Baseball 12,381
Football 45,823
Golf 118 2,739
Rifle 2,790
Soccer 8,496
Softball 6,749
Volleyball 10,366
Others
Expenses Not Related to Specific Teams 0 0
Total Expenses 125,212 73,654 2,790

28 Team $1,117,807 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.

Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Baseball 141,846
Basketball 171,320 129,061
Football 212,946
Golf 42,549 38,936
Rifle 25,797
Soccer 79,289
Softball 65,463
Volleyball 53,238
Others
Expenses Not Related to Specific Teams 0 0 25,136
Total Expenses 610,943 455,931 50,933

29 Sports Equipment, $619,543 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.

Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Baseball 59,385
Football 140,167
Golf 12,626 14,151
Rifle 16,926
Soccer 42,086
Softball 47,512
Country
Volleyball 18,322
Others
Expenses Not Related to 132,237
Specific Teams
Total Expenses 287,989 182,391 149,163

30 Game $205,217 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input any
s payments back to the NCAA for hosting a tournament.

Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Baseball 28,510
Football 24,440
Golf 3,142 3,142
Rifle 0
Soccer 5,300
Softball 16,115
Volleyball 15,597
Others
Expenses Not Related to Specific Teams 0

31 Fund Raising, Marketing $49,805 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Baseball 159
Beach Volleyball 337
Football 4,258
Golf 0 0
Rifle 30
Soccer 1,385
Softball 333
Country
Volleyball 170
Others
Expenses Not Related to 0 0 39,918
Specific Teams
Total Expenses 6,343 3,514 39,948

32 Sports $40,421 Input all expenses paid by the athletics department, including non-athletics personnel
Camp salaries and benefits, from hosting sports camps and clinics. Athletics personnel
Expenses salaries and benefits should be reported in Categories 22-25.

Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Baseball 0
Basketball 11,715 466
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 7,937
Volleyball 0
Others
Expenses Not Related to Specific 0 0 0
Teams

33 Spirit $278,483 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball 0
Basketball 104,431 104,431
Beach Volleyball 0
Football 69,621
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Volleyball 0
Others
Expenses Not Related to Specific Teams 0 0 0

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

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 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Country
Volleyball 0
Others
Expenses Not 0 0 0
Related to Specific
Teams

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

athletics.
• Security.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

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

36 Indirect Institutional $2,476,531 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:
• Administrative/Overhead fees not charged by the institution to

athletics.
• Security.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
Note: This category should equal Category 6.

Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball 204,090
Basketball 366,409 277,501
Football 403,924
Golf 47,904 51,201
Rifle 37,823
Soccer 100,994
Softball 102,788
Volleyball 129,497
Others
Subtotal All Teams 1,061,012 734,752 37,823
Specific Teams
Total Expenses 1,061,012 734,752 680,767

37 Medical Expenses and $162,426 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Baseball 0
Basketball 0 1,550
Beach Volleyball 0
Football 2,656
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Volleyball 775
Others
Specific Teams
Total Expenses 2,656 3,100 156,670

38 Memberships and Dues $64,214 Input memberships, conference and association dues.

Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 0
Basketball 315 0
Beach Volleyball 0
Football 0
Golf 5,250 3,650
Rifle 0
Soccer 550
Softball 0
Volleyball 530
Others
Expenses Not Related to Specific 0 0 53,219
Teams
Total Expenses 5,863 5,132 53,219

39 Student-Athlete Meals (non- $0 Include meal allowance and food/snacks provided to student-athletes.
travel)
Note: Meals provided during team travel should be reported in
Category 28.

Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Baseball 0
Basketball 0 0
Beach Volleyball 0
Football 0
Golf 0 0
Rifle 0
Soccer 0
Softball 0
Country
Volleyball 0
Others
Expenses Not Related to 0 0 0
Specific Teams

40 Other Operating $286,267 Input any operating expenses paid by athletics in the report year which cannot
Expenses be classified into one of the stated categories, including:
• Non-team travel (conferences, etc.).

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

Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Baseball 62,990
Beach Volleyball 567
Football 37,503
Golf 2,108 852
Rifle 1,303
Soccer 4,046
Softball 2,763
Volleyball 3,430
Others
Expenses Not Related to Specific 0 0 140,700
Teams
Total Expenses 122,619 21,645 142,003

41 Bowl $0 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• Team travel, lodging and meal expenses.
• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.
Note: All post-season bowl related coaching compensation/bonuses should be reported in

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

Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Baseball
Basketball
Beach Volleyball
Football 0
Golf
Rifle
Soccer
Softball
Track and Field, X-Country
Volleyball
Others
Expenses Not Related to Specific Teams

41A Bowl Expenses - Coaching $0 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.
Note: All other post-season bowl related expenses should be

reported in Category 41, Bowl Expenses.

Expenses by Object Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
of Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Beach Volleyball
Football
Golf
Rifle
Soccer
Softball
Track and Field, X-
Country
Volleyball
Others
Expenses Not Related
to Specific Teams

Total Operating Expenses $11,731,848 Total of Categories 20-41A.

Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 1,035,395
Basketball 1,744,554 1,434,958
Football 1,484,385
Golf 268,076 307,186
Rifle 47,948 128,715 165,491
Soccer 682,832
Softball 637,703
Volleyball 773,908
Others
Expenses Not Related to Specific 0 0 2,374,723
Teams
Total Expenses 4,824,528 4,367,106 2,540,214

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FY 2019 Revenue-Expense Detail

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Reporting Institution: Morehead State University Reporting Year (FY): 2019

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

NCAA Membership Financial Reporting System Page 1 of 49

This amount also includes state funded employee benefits. Corresponding

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

NCAA Membership Financial Reporting System Page 2 of 49

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

NCAA Membership Financial Reporting System Page 3 of 49

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

NCAA Membership Financial Reporting System Page 4 of 49

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

NCAA Membership Financial Reporting System Page 5 of 49

Do not include depreciation.

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

NCAA Membership Financial Reporting System Page 6 of 49

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

NCAA Membership Financial Reporting System Page 7 of 49

7 Guarantees $466,781 Input revenue received from participation in away games.

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

NCAA Membership Financial Reporting System Page 8 of 49

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

Contributions shall include cash and marketable securities.

• Pledges until funds are provided to athletics for use.

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

NCAA Membership Financial Reporting System Page 9 of 49

• Dealer provided automobiles.

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

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

NCAA Membership Financial Reporting System Page 10 of 49

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

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

NCAA Membership Financial Reporting System Page 11 of 49

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

NCAA Membership Financial Reporting System Page 12 of 49

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

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

NCAA Membership Financial Reporting System Page 13 of 49

13 Conference $226,855 Input all revenues received by conference distribution, excluding

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

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

NCAA Membership Financial Reporting System Page 14 of 49

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

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

NCAA Membership Financial Reporting System Page 15 of 49

Advertising should be included in Category 15.

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

NCAA Membership Financial Reporting System Page 16 of 49

15 Royalties, Licensing, $148,684 Input revenues from:

An allocation may be necessary to distinguish revenues generated

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

NCAA Membership Financial Reporting System Page 17 of 49

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

NCAA Membership Financial Reporting System Page 18 of 49

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

NCAA Membership Financial Reporting System Page 19 of 49

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

NCAA Membership Financial Reporting System Page 20 of 49

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

NCAA Membership Financial Reporting System Page 21 of 49

Total Operating Revenues $11,603,133 Total of Categories 1-19.