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Reporting Institution: Idaho State University Reporting Year (FY): 2020

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

Institutional Contacts:

Primary Contact Person: Fred Parrish Title: University Business Officer


Phone: 2084063502 Email: parrfre2@isu.edu
CEO: Kevin Satterlee CEO Email: sattkevi@isu.edu
University CFO: Fred Parrish University CFO Email: parrfre2@isu.edu
Audit Firm: Moss Adams AUP Report Issuance Date: 01/14/2021

Classification & Conference:

NCAA Primary Division: I-FCS


Athletic Conference: Big Sky Conference

Sports Sponsorship:

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


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

NCAA Membership Financial Reporting System Page 1 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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


Soccer x
Softball x
Swimming and Diving
Tennis x x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling
Others
Totals 6 9 0

NCAA Membership Financial Reporting System Page 2 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $293,394 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 $5,113,317 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 $1,862,334 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $1,997,753 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:

• Unrestricted funds allocated to the athletics department by the


university (e.g. state funds, tuition, tuition discounts/waivers,
transfers)
• Federal work study support for student workers employed by
athletics.
• Endowment unrestricted income, spending policy distributions
and other investment income distributed to athletics in the
reporting year to support athletic operations. Athletics restricted
endowment income for athletics should be reported in Category
17.

NCAA Membership Financial Reporting System Page 3 of 79


Reporting Institution: Idaho State 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 $222,758 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 $1,512,600 Input revenue received from participation in away games. This
includes payments received due to game cancellations.

NCAA Membership Financial Reporting System Page 4 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


8 Contributions $197,584 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 $416,503 Input market value of in-kind contributions in the reporting year
including:

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

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


sponsorship agreement should be reported in Category 15.

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

NCAA Membership Financial Reporting System Page 5 of 79


Reporting Institution: Idaho State 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 $41,988 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 $379,248 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 $16,585 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 79
Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


14 Program, Novelty, $47,109 Input revenues from:
Parking and Concession
Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category 15.


15 Royalties, Licensing, $424,384 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 $92,622 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $0 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in
Investments Income the reporting year.

This category includes only restricted investment and endowment


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

Note: Please make sure amounts reported are only up to the amount
of expenses covered by the endowment for the reporting year.
18 Other Operating $50,256 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 79


Reporting Institution: Idaho State 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 $12,668,435 Total of Categories 1-19.


Revenues
Expenses
20 Athletic Student Aid $4,977,636 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 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


21 Guarantees $79,500 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, $2,530,932 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 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


24 Support Staff/ $1,505,933 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 $0 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $163,240 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.

NCAA Membership Financial Reporting System Page 10 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


28 Team Travel $1,105,172 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, $842,296 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 $366,687 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, $191,119 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $112,964 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 $0 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

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


Category 41.

NCAA Membership Financial Reporting System Page 11 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


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

Do not report depreciation.

Note: If the institution is paying for all debt service, leases, or


rental fees for athletic facilities but not charging to athletics, this
category should equal Category 6A. If athletics or other entities are
paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 6A.
35 Direct Overhead and $438,365 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 $222,758 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 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

ID Item Amount Definition


37 Medical Expenses and $420,665 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $77,081 Input memberships, conference and association dues.
39 Student-Athlete Meals $134,762 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 $412,488 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 $13,581,598 Total of Categories 20-41A.
Expenses

NCAA Membership Financial Reporting System Page 13 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Revenue/Expense Details
1 Ticket $293,394 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
Basketball 57,705 23,729
Football 190,356
Golf 0
Soccer 2,590
Softball 0
Tennis 0 0
Track and Field, X-Country 7,333 7,333
Volleyball 4,348
Others
Subtotal All Teams 255,394 38,000 0
Revenue Not Related to Specific Teams
Total Revenue 255,394 38,000 0

NCAA Membership Financial Reporting System Page 14 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

2 Direct State or Other $5,113,317 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
Basketball 361,677 323,458
Football 1,893,953
Golf 26,183
Soccer 298,419
Softball 457,829
Tennis 60,266 71,060
Track and Field, X- 134,052 134,053
Country
Volleyball 177,617
Others
Subtotal All Teams 2,449,948 1,488,619 0
Revenue Not Related to 1,174,750
Specific Teams
Total Revenue 2,449,948 1,488,619 1,174,750

NCAA Membership Financial Reporting System Page 15 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

3 Student Fees $1,862,334 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams 1,862,334
Total Revenue 0 0 1,862,334

NCAA Membership Financial Reporting System Page 16 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

4 Direct $1,997,753 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
Basketball 114,072 228,144
Football 681,584
Golf
Soccer 179,256
Softball 131,428
Tennis 100,161 116,987
Track and Field, X-Country 122,220 177,237
Volleyball 146,664
Others
Subtotal All Teams 1,018,037 979,716 0
Revenue Not Related to Specific
Teams
Total Revenue 1,018,037 979,716 0

NCAA Membership Financial Reporting System Page 17 of 79


Reporting Institution: Idaho State 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 18 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

6 Indirect $222,758 Input value of costs covered and services provided by the institution to athletics
Institutional but not charged to athletics including:
Support
• Administrative services provided by the university to athletics but not
charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.

Do not include depreciation.

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

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


Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Basketball 1,186
Football 56,478
Golf
Soccer
Softball
Tennis
Track and Field, X-Country 7,689 7,689
Volleyball
Others
Subtotal All Teams 65,353 7,689 0
Revenue Not Related to 149,716
Specific Teams
Total Revenue 65,353 7,689 149,716

NCAA Membership Financial Reporting System Page 19 of 79


Reporting Institution: Idaho State 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field,
X-Country
Volleyball
Others
Subtotal All 0 0 0
Teams
Revenue Not 0
Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 20 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

7 Guarantees $1,512,600 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
Basketball 420,000 62,000
Football 1,025,000
Golf
Soccer 1,000
Softball
Tennis
Track and Field, X-Country
Volleyball 4,600
Others
Subtotal All Teams 1,445,000 67,600 0
Revenue Not Related to Specific Teams
Total Revenue 1,445,000 67,600 0

NCAA Membership Financial Reporting System Page 21 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

8 Contributions $197,584 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
Basketball
Football 1,500
Golf 2,093
Soccer 4,335
Softball 36,820
Tennis 75 194
Track and Field, X-Country 1,098 1,335
Volleyball 590
Others
Subtotal All Teams 2,673 45,367 0
Revenue Not Related to Specific Teams 149,544
Total Revenue 2,673 45,367 149,544

NCAA Membership Financial Reporting System Page 22 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

9 In-Kind $416,503 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
Basketball 30,110 29,811
Football 67,631
Golf 139
Soccer 21,339
Softball 6,948
Tennis 464 1,959
Track and Field, X-Country 9,261 7,634
Volleyball 14,460
Others
Subtotal All Teams 107,466 82,290 0
Revenue Not Related to Specific Teams 226,747
Total Revenue 107,466 82,290 226,747

NCAA Membership Financial Reporting System Page 23 of 79


Reporting Institution: Idaho State 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 24 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

11 Media $41,988 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
Basketball 958
Football 17,750
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 18,708 0 0
Revenue Not Related to Specific Teams 23,280
Total Revenue 18,708 0 23,280

NCAA Membership Financial Reporting System Page 25 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

12 NCAA $379,248 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country 1,194
Volleyball
Others
Subtotal All Teams 1,194 0 0
Revenue Not Related to Specific Teams 378,054
Total Revenue 1,194 0 378,054

NCAA Membership Financial Reporting System Page 26 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

13 Conference $16,585 Input all revenues received by conference distribution, excluding portions
Distributions (Non of distribution relating to media rights (reported in Category 11) or
Media and Non Bowl) NCAA distributions (reported in Category 12).

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


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

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


Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Basketball 2,645 449
Football 240
Golf 400
Soccer -3,189
Softball 8,648
Tennis 0 1,350
Track and Field, X- 122 122
Country
Volleyball -595
Others
Subtotal All Teams 3,007 7,185 0
Revenue Not Related 6,393
to Specific Teams
Total Revenue 3,007 7,185 6,393

NCAA Membership Financial Reporting System Page 27 of 79


Reporting Institution: Idaho State 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
Basketball
Football 0
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 28 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

14 Program, Novelty, Parking and Concession Sales $47,109 Input revenues from:

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

Advertising should be included in Category 15.

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


Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Basketball 1,071 868
Football 4,503
Golf 269
Soccer 1,837
Softball 1,513
Tennis 750 1,304
Track and Field, X- 12,642 13,992
Country
Volleyball 571
Others
Subtotal All Teams 18,966 20,354 0
Revenue Not Related 7,789
to Specific Teams
Total Revenue 18,966 20,354 7,789

NCAA Membership Financial Reporting System Page 29 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

15 Royalties, Licensing, $424,384 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related 424,384
to Specific Teams
Total Revenue 0 0 424,384

NCAA Membership Financial Reporting System Page 30 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

16 Sports Camp $92,622 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
Basketball 9,255 10,010
Football 5,910
Golf
Soccer 6,742
Softball 5,235
Tennis
Track and Field, X-Country 778 778
Volleyball 53,914
Others
Subtotal All Teams 15,943 76,679 0
Revenue Not Related to Specific
Teams
Total Revenue 15,943 76,679 0

NCAA Membership Financial Reporting System Page 31 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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

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

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

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


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

NCAA Membership Financial Reporting System Page 32 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

18 Other Operating $50,256 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
Basketball
Football -2,450
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams -2,450 0 0
Revenue Not Related to Specific 52,706
Teams
Total Revenue -2,450 0 52,706

NCAA Membership Financial Reporting System Page 33 of 79


Reporting Institution: Idaho State 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 34 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Total Operating Revenues $12,668,435 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
Basketball 998,679 678,469
Football 3,942,455
Golf 29,084
Soccer 512,329
Softball 648,421
Tennis 161,716 192,854
Track and Field, X-Country 296,389 350,173
Volleyball 402,169
Others
Subtotal All Teams 5,399,239 2,813,499 0
Revenue Not Related to Specific 4,455,697
Teams
Total Revenue 5,399,239 2,813,499 4,455,697

NCAA Membership Financial Reporting System Page 35 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

20 Athletic Total Dollar $4,977,636 Input the total dollar amount of athletic student-aid for the reporting
Student Amount 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 164.47
Equivalencies
Awarded
Total Students 252
Receiving Aid

Male Athlete Scholarships

NCAA Membership Financial Reporting System Page 36 of 79


Reporting Institution: Idaho State 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)
Basketball 13 0 13 13 340,153
Football 61.93 0 61.93 85 1,797,658
Tennis 3.93 0 3.93 8 146,347
Track and Field, 9.26 0 9.26 19 233,558
X-Country
Expenses Not
Related to
Specific Teams
Totals 88.12 0 88.12 125 2,517,716

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 15 0 15 15 486,668
Golf 3.57 0 3.57 9 86,007
Soccer 11.08 0 11.08 27 371,089
Softball 10.22 0 10.22 19 315,331
Tennis 7.61 0 7.61 9 244,491
Track and Field, 17.44 0 17.44 35 472,648
X-Country
Volleyball 11.43 0 11.43 13 336,294
Expenses Not
Related to
Specific Teams
Totals 76.35 0 76.35 127 2,312,528

Not Allocated by Gender Scholarships

NCAA Membership Financial Reporting System Page 37 of 79


Reporting Institution: Idaho State 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)
Expenses Not 147,392
Related to
Specific Teams
Totals 0 0 0 0 147,392

NCAA Membership Financial Reporting System Page 38 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

21 Guarantees $79,500 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
Basketball 12,000 6,000
Football 60,000
Golf
Soccer 1,500
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 72,000 7,500 0
Expenses Not Related to Specific Teams
Total Expenses 72,000 7,500 0

NCAA Membership Financial Reporting System Page 39 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

22 Coaching Salaries, Benefits $2,530,932 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 by
and Bonuses paid by a Third a third party and contractually guaranteed by the institution, but
Party 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 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 1 161,978 0 4 3.48 235,448 0
Football 1 1 202,491 0 9 8.5 619,483 0

NCAA Membership Financial Reporting System Page 40 of 79


Reporting Institution: Idaho State 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 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
Tennis 1 1 60,266 0 0 0 0 0
Track and 2 1 82,518 0 3 1 52,518 0
Field, X-
Country
Subtotal All 5 4 507,253 0 16 12.98 907,449 0
Teams
Expenses
Not Related
to Specific
Teams
Total 507,253 0 907,449 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 1 176,701 0 4 3.5 185,523 0
Golf 1 0.5 24,984 0 1 0.17 6,972 0
Soccer 1 1 95,024 0 1 1 52,978 0
Softball 1 1 87,397 0 1 1 59,937 0
Tennis 1 0.85 65,618 0 1 0.5 11,872 0
Track and 2 1 82,518 0 3 1 51,925 0
Field, X-
Country
Volleyball 1 1 92,675 0 2 1.5 89,381 0
Subtotal All 8 6.35 624,917 0 13 8.67 458,588 0
Teams

NCAA Membership Financial Reporting System Page 41 of 79


Reporting Institution: Idaho State 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
Expenses 32,725 0
Not Related
to Specific
Teams
Total 657,642 0 458,588 0
Expenses

NCAA Membership Financial Reporting System Page 42 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

24 Support Staff/ $1,505,933 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 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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


Expenses Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
by Object Administrative Administrative Administrative Administrative Administrative Administrative
of Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Expenditur Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
e Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Basketball 0 0
Football 73,795
Golf 0
Soccer 0
Softball 0
Tennis 0 0
Track and 0 0
Field, X-
Country
Volleyball 0
Others
Subtotal 73,795 0 0 0 0 0
All Teams
Expenses 1,432,138
Not
Related to
Specific
Teams
Total 73,795 0 0 0 1,432,138 0
Expenses

NCAA Membership Financial Reporting System Page 44 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 45 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

27 Recruiting $163,240 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
Basketball 23,325 22,235
Football 49,113
Golf 0
Soccer 7,236
Softball 6,780
Tennis -3,307 5,082
Track and Field, X-Country 8,451 7,127
Volleyball 15,771
Others
Subtotal All Teams 77,582 64,231 0
Expenses Not Related to Specific Teams 21,427
Total Expenses 77,582 64,231 21,427

NCAA Membership Financial Reporting System Page 46 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

28 Team $1,105,172 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
Basketball 213,626 152,124
Football 334,742
Golf 27,682
Soccer 72,113
Softball 57,416
Tennis 24,435 23,660
Track and Field, X-Country 29,900 25,727
Volleyball 98,509
Others
Subtotal All Teams 602,703 457,231 0
Expenses Not Related to Specific Teams 45,238
Total Expenses 602,703 457,231 45,238

NCAA Membership Financial Reporting System Page 47 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

29 Sports Equipment, $842,296 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
Basketball 44,936 21,562
Football 396,834
Golf 7,123
Soccer 43,568
Softball 78,403
Tennis 13,989 5,785
Track and Field, X- 49,233 47,057
Country
Volleyball 25,715
Others
Subtotal All Teams 504,992 229,213 0
Expenses Not Related to 108,091
Specific Teams
Total Expenses 504,992 229,213 108,091

NCAA Membership Financial Reporting System Page 48 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

30 Game $366,687 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input any
s payments back to the NCAA for hosting a tournament.

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

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


Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Basketball 101,989 90,698
Football 59,575
Golf 400
Soccer 13,132
Softball 17,036
Tennis 2,364 1,713
Track and Field, X-Country 2,410 2,676
Volleyball 18,052
Others
Subtotal All Teams 166,338 143,707 0
Expenses Not Related to Specific Teams 56,642
Total Expenses 166,338 143,707 56,642

NCAA Membership Financial Reporting System Page 49 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

31 Fund Raising, Marketing $191,119 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
Basketball 1,143 704
Football 7,999
Golf
Soccer 200
Softball 344
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 9,142 1,248 0
Expenses Not Related to 180,729
Specific Teams
Total Expenses 9,142 1,248 180,729

NCAA Membership Financial Reporting System Page 50 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

32 Sports $112,964 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
Basketball 15,544 8,850
Football 7,997
Golf
Soccer 27,353
Softball 24
Tennis
Track and Field, X-Country 1,142 1,142
Volleyball 50,912
Others
Subtotal All Teams 24,683 88,281 0
Expenses Not Related to Specific
Teams
Total Expenses 24,683 88,281 0

NCAA Membership Financial Reporting System Page 51 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

33 Spirit Groups $0 Include support for spirit groups including bands, cheerleaders, mascots, dancers, 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 52 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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

Do not report depreciation.

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

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


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

NCAA Membership Financial Reporting System Page 53 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

35 Direct Overhead and $438,365 Input overhead and administrative expenses paid by or charged
Administrative Expenses directly to athletics including:

• Administrative/Overhead fees charged by the institution to


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

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


Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Basketball 17,945 11,693
Football 128,505
Golf
Soccer 9,753
Softball 256
Tennis 2,623 250
Track and Field, X- -3,706 6,451
Country
Volleyball 8,296
Others
Subtotal All Teams 145,367 36,699 0
Expenses Not Related 256,299
to Specific Teams
Total Expenses 145,367 36,699 256,299

NCAA Membership Financial Reporting System Page 54 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

36 Indirect Institutional $222,758 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:

• Administrative/Overhead fees not charged by the institution to


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

Do not report depreciation.

Note: This category should equal Category 6.

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


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Basketball 1,186
Football 56,478
Golf
Soccer
Softball
Tennis
Track and Field, X-Country 7,689 7,689
Volleyball
Others
Subtotal All Teams 65,353 7,689 0
Expenses Not Related to 149,716
Specific Teams
Total Expenses 65,353 7,689 149,716

NCAA Membership Financial Reporting System Page 55 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

37 Medical Expenses and $420,665 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
Basketball 465
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 465 0
Expenses Not Related to 420,200
Specific Teams
Total Expenses 0 465 420,200

NCAA Membership Financial Reporting System Page 56 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

38 Memberships and Dues $77,081 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
Basketball 955
Football 40
Golf 0
Soccer 2,085
Softball 225
Tennis 550 710
Track and Field, X-Country 450 450
Volleyball 848
Others
Subtotal All Teams 1,995 4,318 0
Expenses Not Related to Specific 70,768
Teams
Total Expenses 1,995 4,318 70,768

NCAA Membership Financial Reporting System Page 57 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

39 Student-Athlete Meals (non- $134,762 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)
Basketball 21,781 9,953
Football 67,986
Golf 184
Soccer 6,566
Softball 579
Tennis 981 1,495
Track and Field, X- 4,681 4,304
Country
Volleyball 5,281
Others
Subtotal All Teams 95,429 28,362 0
Expenses Not Related to 10,971
Specific Teams
Total Expenses 95,429 28,362 10,971

NCAA Membership Financial Reporting System Page 58 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

40 Other Operating $412,488 Input any operating expenses paid by athletics in the report year which cannot
Expenses be classified into one of the stated categories, including:

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


• Team banquets and awards.

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

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


Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Basketball 29,264 32,604
Football 43,429
Golf 3,633
Soccer 6,300
Softball 9,993
Tennis 1,504 2,190
Track and Field, X-Country 7,565 10,532
Volleyball 22,365
Others
Subtotal All Teams 81,762 87,617 0
Expenses Not Related to Specific 243,109
Teams
Total Expenses 81,762 87,617 243,109

NCAA Membership Financial Reporting System Page 59 of 79


Reporting Institution: Idaho State 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
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 60 of 79


Reporting Institution: Idaho State 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 Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
of Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Basketball
Football
Golf
Soccer
Softball
Tennis
Track and Field, X-
Country
Volleyball
Others
Subtotal All Teams 0 0 0
Expenses Not Related
to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 61 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Total Operating Expenses $13,581,598 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
Basketball 1,221,273 1,205,780
Football 3,906,125
Golf 156,985
Soccer 708,897
Softball 633,721
Tennis 249,752 362,866
Track and Field, X-Country 476,409 720,246
Volleyball 764,099
Others
Subtotal All Teams 5,853,559 4,552,594 0
Expenses Not Related to Specific 32,725 3,142,720
Teams
Total Expenses 5,853,559 4,585,319 3,142,720

NCAA Membership Financial Reporting System Page 62 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Athletics Participation
Table 407 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
Basketball 17 18
Cross Country 12 18 12 18 12 17
Football 100 4 1
Golf 9
Soccer 28 1
Softball 20
Tennis 8 9
Track, Indoor 34 43 34 43 13 18
Track, Outdoor 31 43 31 43 13 18
Volleyball 17
Others
Total Participants 202 205 81 105 39 53
Participant Proportion 49.6% 50.4%
Unduplicated Count of 155 144
Participants

NCAA Membership Financial Reporting System Page 63 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Head Coaching Assignments - Men's Teams


Table 2A 5 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
Basketball 1 1
Football 1 1
Tennis 1 1
Track and 1 1 1 1
Field, X-
Country
Others
Coaching 3 1 4 0 0 1 1 0
Position
Totals

NCAA Membership Financial Reporting System Page 64 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Head Coaching Assignments - Women's Teams


Table 2B 8 Table 2B - - - Head Coaches Assignments Women's Teams

Head Coaches of Women's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 1 1
Golf 1 1
Soccer 1 1
Softball 1 1
Tennis 1 1
Track and 1 1 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 1 2 2 1 4 1 5 0
Position
Totals

NCAA Membership Financial Reporting System Page 65 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Assistant Coaching Assignments - Men's Teams


Table 3A 16 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
Basketball 3 1 3 1
Football 8 1 8 1
Tennis
Track and 2 1 1 1 1
Field, X-
Country
Others
Coaching 11 4 12 3 0 1 0 1
Position
Totals

NCAA Membership Financial Reporting System Page 66 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Assistant Coaching Assignments - Women's Teams


Table 3B 13 Table 3B - - - Assistant Coaches Assignments Women's Teams

Assistant Coaches of Women's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 2 2 1 1 1 1
Golf 1 1
Soccer 1 1
Softball 1 1
Tennis 1 1
Track and 2 1 1 1 1
Field, X-
Country
Volleyball 1 1 1 1
Others
Coaching 3 2 4 1 3 5 5 3
Position
Totals

NCAA Membership Financial Reporting System Page 67 of 79


Reporting Institution: Idaho State 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: $0
53 - Total Institutional Debt: $47,768,328
54 - Athletics Dedicated Endowments: $2,105,128
55 - Institutional Endowments: $56,744,833
56 - Athletics Related Capital Expenditures: $0

Other Data Categories:

Institutional Expenses: $253,036,172


Athletically-Related Facilities Annual Debt Service: $0
Institution's Annual Debt Service: $5,823,026
Institution's Education and General Expenses: $230,437,549
Average Cost of Full Grant-in-Aid - In-State: $16,115
Average Cost of Full Grant-in-Aid - Out-of-State: $32,737
Average Cost of Attendance - In-State: $23,172
Average Cost of Attendance - Out-of-State: $39,794
Expenses Dedicated to Compliance:
Name of Compliance Software Used: Front Rush
Compliance FTEs: 2

NCAA Membership Financial Reporting System Page 68 of 79


Reporting Institution: Idaho State 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 Football x Softball
x Men's Basketball x Women's Basketball
x Men's Cross Country x Women's Cross Country
x Men's Tennis x Women's Golf
x Men's Track, Indoor x Women's Soccer
x Men's Track, Outdoor x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 6 Total Women's Sports Sponsored: 9 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 15 Sponsored: 15

NCAA Membership Financial Reporting System Page 69 of 79


Reporting Institution: Idaho State 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
Basketball 13 0 13 13
Football 61.93 0 61.93 61.93
Tennis 3.93 0 3.93 3.93
Track and Field, X- 9.26 0 9.26 9.26
Country
Total Men's 88.12 0 88.12 88.12

Women's Team Sports

Women's Team Sport Athletic Aid Exhausted Total Equivalencies Total Revenue
Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Basketball 15 0 15 15
Golf 3.57 0 3.57 3.57
Soccer 11.08 0 11.08 11.08
Softball 10.22 0 10.22 10.22
Tennis 7.61 0 7.61 7.61
Track and Field, X- 17.44 0 17.44 17.44
Country
Volleyball 11.43 0 11.43 11.43
Total Women's 76.35 0 76.35 76.35

Mixed Team Sports

Mixed Team Athletic Aid Exhausted Total Equivalencies Total Revenue


Sport Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Total Mixed 0 0 0 0
NCAA Membership Financial Reporting System Page 70 of 79
Reporting Institution: Idaho State University Reporting Year (FY): 2020

Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies (Total Reported) Equivalencies (Total Reported) Current Year
166.3 (166.55) 164.47 (164.47) -1.83 (-1.10%)

NCAA Membership Financial Reporting System Page 71 of 79


Reporting Institution: Idaho State 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
Grants Grants Totals Pell Grants
Basketball 7 5 2 36,593
Football 42 39 3 190,312
Tennis 1 2 -1 4,245
Track and Field, X- 4 7 -3 20,180
Country
Men's Total 54 53 1 251,330

Women's Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 3 2 1 18,535
Golf 1 1 0 6,045
Soccer 5 5 0 20,053
Softball 3 3 0 14,535
Tennis 1 0 1 6,195
Track and Field, X- 13 8 5 64,562
Country
Volleyball 1 1 0 6,195
Women's Total 27 20 7 136,120

Mixed Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total

NCAA Membership Financial Reporting System Page 72 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 81 73 8 $387,450

NCAA Membership Financial Reporting System Page 73 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

Comments
Comments:

NCAA Membership Financial Reporting System Page 74 of 79


Reporting Institution: Idaho State 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 $2,517,716
Women's Teams $2,312,528
Total Amount $4,830,244

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 $77,582
Women's Teams $64,231
NCAA Membership Financial Reporting System Page 75 of 79
Reporting Institution: Idaho State University Reporting Year (FY): 2020

Total Amount $141,813

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 $126,813 4 $101,451 5
Women's Teams $98,412 6.35 $78,115 8

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 $69,911 12.98 $56,716 16
Women's Teams $52,894 8.67 $35,276 13

NCAA Membership Financial Reporting System Page 76 of 79


Reporting Institution: Idaho State 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 $190,356 $57,705 $23,729 $21,604 $0 $293,394
2 Direct State or Other $1,893,953 $361,677 $323,458 $1,359,479 $1,174,750 $5,113,317
Government Support
3 Student Fees $0 $0 $0 $0 $1,862,334 $1,862,334
4 Direct Institutional Support $681,584 $114,072 $228,144 $973,953 $0 $1,997,753
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional Support $56,478 $1,186 $0 $15,378 $149,716 $222,758
6A Indirect Institutional Support $0 $0 $0 $0 $0 $0
- Athletic Facilities Debt
Service, Lease and Rental
Fees
7 Guarantees $1,025,000 $420,000 $62,000 $5,600 $0 $1,512,600
8 Contributions $1,500 $0 $0 $46,540 $149,544 $197,584
9 In-Kind $67,631 $30,110 $29,811 $62,204 $226,747 $416,503
10 Compensation and Benefits $0 $0 $0 $0 $0 $0
provided by a third party
11 Media Rights $17,750 $958 $0 $0 $23,280 $41,988
12 NCAA Distributions $0 $0 $0 $1,194 $378,054 $379,248
13 Conference Distributions $240 $2,645 $449 $6,858 $6,393 $16,585
(Non Media and Non Bowl)
13A Conference Distributions of $0 $0 $0 $0 $0 $0
Bowl Generated Revenue
14 Program, Novelty, Parking $4,503 $1,071 $868 $32,878 $7,789 $47,109
and Concession Sales
15 Royalties, Licensing, $0 $0 $0 $0 $424,384 $424,384
Advertisement and
Sponsorships
16 Sports Camp Revenues $5,910 $9,255 $10,010 $67,447 $0 $92,622
17 Athletics Restricted $0 $0 $0 $0 $0 $0
Endowment and Investments
Income
18 Other Operating Revenue -$2,450 $0 $0 $0 $52,706 $50,256

NCAA Membership Financial Reporting System Page 77 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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


Basketball Basketball Sports Specific
19 Bowl Revenues $0 $0 $0 $0 $0 $0
Total Operating Revenues $3,942,455 $998,679 $678,469 $2,593,135 $4,455,697 $12,668,435
Expenses
20 Athletic Student Aid $1,797,658 $340,153 $486,668 $2,205,765 $147,392 $4,977,636
21 Guarantees $60,000 $12,000 $6,000 $1,500 $0 $79,500
22 Coaching Salaries, Benefits $821,974 $397,426 $362,224 $916,583 $32,725 $2,530,932
and Bonuses paid by the
University and Related
Entities
23 Coaching Salaries, Benefits $0 $0 $0 $0 $0 $0
and Bonuses paid by a Third
Party
24 Support Staff/Administrative $73,795 $0 $0 $0 $1,432,138 $1,505,933
Compensation, Benefits and
Bonuses paid by the
University and Related
Entities
25 Support Staff/Administrative $0 $0 $0 $0 $0 $0
Compensation, Benefits and
Bonuses paid by Third Party
26 Severance Payments $0 $0 $0 $0 $0 $0
27 Recruiting $49,113 $23,325 $22,235 $47,140 $21,427 $163,240
28 Team Travel $334,742 $213,626 $152,124 $359,442 $45,238 $1,105,172
29 Sports Equipment, Uniforms $396,834 $44,936 $21,562 $270,873 $108,091 $842,296
and Supplies
30 Game Expenses $59,575 $101,989 $90,698 $57,783 $56,642 $366,687
31 Fund Raising, Marketing $7,999 $1,143 $704 $544 $180,729 $191,119
and Promotion
32 Sports Camp Expenses $7,997 $15,544 $8,850 $80,573 $0 $112,964
33 Spirit Groups $0 $0 $0 $0 $0 $0
34 Athletic Facilities Debt $0 $0 $0 $0 $0 $0
Service, Leases and Rental
Fee
35 Direct Overhead and $128,505 $17,945 $11,693 $23,923 $256,299 $438,365
Administrative Expenses
36 Indirect Institutional Support $56,478 $1,186 $0 $15,378 $149,716 $222,758

NCAA Membership Financial Reporting System Page 78 of 79


Reporting Institution: Idaho State University Reporting Year (FY): 2020

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


Basketball Basketball Sports Specific
37 Medical Expenses and $0 $0 $465 $0 $420,200 $420,665
Insurance
38 Memberships and Dues $40 $955 $0 $5,318 $70,768 $77,081
39 Student-Athlete Meals (non- $67,986 $21,781 $9,953 $24,071 $10,971 $134,762
travel)
40 Other Operating Expenses $43,429 $29,264 $32,604 $64,082 $243,109 $412,488
41 Bowl Expenses $0 $0 $0 $0 $0 $0
41A Bowl Expenses - Coaching $0 $0 $0 $0 $0 $0
Compensation/Bonuses
Total Operating Expenses $3,906,125 $1,221,273 $1,205,780 $4,072,975 $3,175,445 $13,581,598
Excess (Deficiencies) of $36,330 -$222,594 -$527,311 -$1,479,840 $1,280,252 -$913,163
Revenues Over (Under)
Expenses

NCAA Membership Financial Reporting System Page 79 of 79

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