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Reporting Institution: San Diego State University Reporting Year (FY): 2020

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

Institutional Contacts:

Primary Contact Charles Lang Title: Senior Associate Athletic Director-


Person: Business
Phone: 6195946296 Email: clang@sdsu.edu
CEO: Dr. Adela de la Torre CEO Email: luis.murillo@sdsu.edu
University CFO: Agnes Wong- University CFO Email: awongnickerson@sdsu.edu
Nickerson
Audit Firm: KPMG AUP Report Issuance 01/13/2021
Date:

Classification & Conference:

NCAA Primary Division: I-FBS


Athletic Conference: Mountain West Conference

Sports Sponsorship:

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


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

NCAA Membership Financial Reporting System Page 1 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

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


Rugby
Skiing
Soccer x x
Softball x
Swimming and Diving x
Tennis x x
Track, Indoor x
Track, Outdoor x
Triathlon
Volleyball x
Water Polo x
Wrestling
Others
Totals 6 13 0

NCAA Membership Financial Reporting System Page 2 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $6,314,952 Input revenue received for sales of admissions to athletic events.
This may include:

• Public and faculty sales.


• Student sales
• Shipping and Handling fees.

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


preferential seating or priority in Category 8 (Contributions).
2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in
Government Support support of athletics.

This amount includes funding specifically earmarked for the


athletics department by government agencies for which the
institution cannot reallocate.

This amount also includes state funded employee benefits.


Corresponding expenses should be reported in Categories 22 and
24.

Any state or other government support appropriated to the


university, for which the university determines the dollar allocation
to the athletics department shall be reported in Direct Institutional
Support (Category 4).
3 Student Fees $12,149,833 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $14,579,502 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:

• Unrestricted funds allocated to the athletics department by the


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

NCAA Membership Financial Reporting System Page 3 of 80


Reporting Institution: San Diego 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 $1,962,235 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 $443,000 Input revenue received from participation in away games. This
includes payments received due to game cancellations.

NCAA Membership Financial Reporting System Page 4 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


8 Contributions $9,371,878 Input contributions provided and used by athletics in the
reporting year including:

• Amounts received from individuals, corporations, associations,


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

Contributions shall include cash and marketable securities.

Do not report:

• Pledges until funds are provided to athletics for use.


• Contributions to be used in other reporting years.

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


including:

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

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


sponsorship agreement should be reported in Category 15.

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

NCAA Membership Financial Reporting System Page 5 of 80


Reporting Institution: San Diego 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 $1,133,763 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 $1,230,389 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 $56,942 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 $1,551,421 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members. (Football Only)
Generated Revenue
Note: Distributions for reimbursement of post-season bowl
expenses should be included in Category 19. Portions of
distribution relating to media rights are reported in Category 11,
NCAA distributions are reported in Category 12 and all other
conference distributions are reported in Category 13.
NCAA Membership Financial Reporting System Page 6 of 80
Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


14 Program, Novelty, $38,414 Input revenues from:
Parking and Concession
Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category 15.


15 Royalties, Licensing, $5,205,822 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 $341,513 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $131,899 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 $381,251 Input any operating revenues received by athletics in the report year
Revenue which cannot be classified into one of the stated categories.

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

NCAA Membership Financial Reporting System Page 7 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


19 Bowl Revenues $548,585 Input all amounts received related to participation in a post-season
bowl game, including (Football Only):

• Expense reimbursements.
• Ticket sales.

Total Operating $55,441,399 Total of Categories 1-19.


Revenues
Expenses
20 Athletic Student Aid $9,189,633 Input the total dollar amount of athletic student-aid for the
reporting year including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.

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


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

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


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

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


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

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


Compliance Assistance (CA) software. The equivalencies entered
into compliance assistance will automatically populate to the
athletic student aid section within the NCAA Financial Reporting
System when the CA import feature is selected.

NCAA Membership Financial Reporting System Page 8 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


21 Guarantees $1,148,450 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, $11,813,704 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099 forms,
paid by the University as well as non-taxable benefits, inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement/
exemptions and earned deferred compensation, including those
funded by the state.

Place any severance payments in Category 26.

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


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

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

Expense Category 23 and 25 should equal Category 10.

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


should be included in Category 41A.

NCAA Membership Financial Reporting System Page 9 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


24 Support Staff/ $12,248,695 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 $162,880 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $572,843 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.

NCAA Membership Financial Reporting System Page 10 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


28 Team Travel $3,244,112 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, $1,430,974 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 $1,341,172 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, $6,629,537 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $122,670 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 $411,604 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

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


Category 41.

NCAA Membership Financial Reporting System Page 11 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


34 Athletic Facilities Debt $3,180,720 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 $811,906 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 $1,962,235 Input overhead and administrative expenses NOT paid by or
Support charged directly to athletics including:

• Administrative/Overhead fees not charged by the institution to


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

Do not report depreciation.

Note: This category should equal Category 6.

NCAA Membership Financial Reporting System Page 12 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

ID Item Amount Definition


37 Medical Expenses and $544,211 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $515,106 Input memberships, conference and association dues.
39 Student-Athlete Meals $382,820 Include meal allowance and food/snacks provided to student-
(non-travel) athletes.

Note: Meals provided during team travel should be reported in


Category 28.
40 Other Operating $1,485,032 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 $781,163 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 - $278,763 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 $58,258,230 Total of Categories 20-41A.
Expenses

NCAA Membership Financial Reporting System Page 13 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Revenue/Expense Details
1 Ticket $6,314,952 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 56,096
Basketball 3,044,987 48,460
Football 3,132,434
Golf
Lacrosse
Rowing
Soccer
Softball 24,898
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 8,077
Water Polo
Others
Subtotal All Teams 6,233,517 81,435 0
Revenue Not Related to Specific Teams
Total Revenue 6,233,517 81,435 0

NCAA Membership Financial Reporting System Page 14 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in support of
Government Support athletics.

This amount includes funding specifically earmarked for the athletics department
by government agencies for which the institution cannot reallocate.

This amount also includes state funded employee benefits. Corresponding


expenses should be reported in Categories 22 and 24.

Any state or other government support appropriated to the university, for which
the university determines the dollar allocation to the athletics department shall be
reported in Direct Institutional Support (Category 4).

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


Revenues by Source Direct State or Other Direct State or Other Direct State or Other
Government Support Government Support Government Support
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 15 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

3 Student Fees $12,149,833 Input student fees assessed and restricted for support of intercollegiate athletics.

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


Revenues by Source Student Fees Student Fees Student Fees
Baseball 784,575
Basketball 425,912 313,830
Football 2,667,654
Golf 291,414 201,748
Lacrosse 829,408
Rowing 1,277,749
Soccer 694,910 605,244
Softball 537,995
Swimming and Diving 739,743
Tennis 224,164 179,332
Track and Field, X-Country 1,300,166
Volleyball 448,329
Water Polo 627,660
Others
Subtotal All Teams 5,088,629 7,061,204 0
Revenue Not Related to Specific Teams
Total Revenue 5,088,629 7,061,204 0

NCAA Membership Financial Reporting System Page 16 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

4 Direct $14,579,502 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 471,578
Basketball 614,852 1,087,010
Football 1,438,871
Golf 291,667 240,259
Lacrosse 270,499
Rowing 260,966
Soccer 399,688 369,076
Softball 440,593
Swimming and Diving 387,509
Tennis 215,817 215,761
Track and Field, X-Country 404,637
Volleyball 595,480
Water Polo 202,195
Others
Subtotal All Teams 3,432,473 4,473,985 0
Revenue Not Related to Specific 6,673,044
Teams
Total Revenue 3,432,473 4,473,985 6,673,044

NCAA Membership Financial Reporting System Page 17 of 80


Reporting Institution: San Diego 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
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 18 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

6 Indirect $1,962,235 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.

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


Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Revenue Not Related to 1,962,235
Specific Teams
Total Revenue 0 0 1,962,235

NCAA Membership Financial Reporting System Page 19 of 80


Reporting Institution: San Diego 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
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field,
X-Country
Volleyball
Water Polo
Others
Subtotal All 0 0 0
Teams
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0
NCAA Membership Financial Reporting System Page 20 of 80
Reporting Institution: San Diego State University Reporting Year (FY): 2020

7 Guarantees $443,000 Input revenue received from participation in away games. This includes payments
received due to game cancellations.

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


Revenues by Source Guarantees Guarantees Guarantees
Baseball 10,500
Basketball 25,000
Football 400,000
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving 7,500
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 435,500 7,500 0
Revenue Not Related to Specific Teams
Total Revenue 435,500 7,500 0

NCAA Membership Financial Reporting System Page 21 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

8 Contributions $9,371,878 Input contributions provided and used by athletics in the reporting year
including:

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


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

Contributions shall include cash and marketable securities.

Do not report:

• Pledges until funds are provided to athletics for use.


• Contributions to be used in other reporting years.

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


Revenues by Source Contributions Contributions Contributions
Baseball 90,722
Basketball 248,249 47,155
Football 110,393
Golf 59,230 58,813
Lacrosse 17,650
Rowing 6,879
Soccer 5,275 3,633
Softball 1,755
Swimming and Diving 450
Tennis 54,600 4,090
Track and Field, X-Country 28,551
Volleyball 5,653
Water Polo 12,300
Others
Subtotal All Teams 568,469 186,929 0
Revenue Not Related to Specific Teams 8,616,480
Total Revenue 568,469 186,929 8,616,480

NCAA Membership Financial Reporting System Page 22 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

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

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

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

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

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


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

NCAA Membership Financial Reporting System Page 23 of 80


Reporting Institution: San Diego 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
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0
NCAA Membership Financial Reporting System Page 24 of 80
Reporting Institution: San Diego State University Reporting Year (FY): 2020

11 Media $1,133,763 Input all revenue received for radio, television, internet, digital and e-commerce
Rights rights, including the portion of conference distributions related to media rights - if
applicable.

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

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


Revenues by Source Media Rights Media Rights Media Rights
Baseball
Basketball 374,142
Football 759,621
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 1,133,763 0 0
Revenue Not Related to Specific Teams
Total Revenue 1,133,763 0 0

NCAA Membership Financial Reporting System Page 25 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

12 NCAA $1,230,389 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting
ns 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.

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


Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Baseball
Basketball 232,067
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 232,067 0 0
Revenue Not Related to Specific Teams 998,322
Total Revenue 232,067 0 998,322

NCAA Membership Financial Reporting System Page 26 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

13 Conference $56,942 Input all revenues received by conference distribution, excluding portions
Distributions (Non of distribution relating to media rights (reported in Category 11) or
Media and Non Bowl) NCAA distributions (reported in Category 12).

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


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

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


Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Baseball
Basketball 28,471 28,471
Football 0
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 28,471 28,471 0
Revenue Not Related
to Specific Teams
Total Revenue 28,471 28,471 0

NCAA Membership Financial Reporting System Page 27 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

13A Conference $1,551,421 Input conference distributions of revenue generated by a post-season


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

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


Revenues by Source Conference Distributions of Conference Distributions of Conference Distributions of
Bowl Generated Revenue Bowl Generated Revenue Bowl Generated Revenue
Baseball
Basketball
Football 1,551,421
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 1,551,421 0 0
Revenue Not Related
to Specific Teams
Total Revenue 1,551,421 0 0

NCAA Membership Financial Reporting System Page 28 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

14 Program, Novelty, Parking and Concession Sales $38,414 Input revenues from:

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

Advertising should be included in Category 15.

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


Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Baseball 11,315
Basketball 25,329
Football 1,770
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 38,414 0 0
Revenue Not Related
to Specific Teams
Total Revenue 38,414 0 0

NCAA Membership Financial Reporting System Page 29 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

15 Royalties, Licensing, $5,205,822 Input revenues from:


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

An allocation may be necessary to distinguish revenues


generated by athletics versus the university if payments are
combined.

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


Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Baseball 326,169
Basketball 1,068,322 245,324
Football 2,662,491
Golf 123,519 76,826
Lacrosse 17,498
Rowing 15,401
Soccer 102,181 55,694
Softball 146,294
Swimming and 14,962
Diving
Tennis 12,492 12,495
Track and Field, X- 24,993
Country
Volleyball 67,812
Water Polo 20,598
Others
Subtotal All Teams 4,295,174 697,897 0
Revenue Not Related 212,751
to Specific Teams
Total Revenue 4,295,174 697,897 212,751

NCAA Membership Financial Reporting System Page 30 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

16 Sports Camp $341,513 Input amounts received by the athletics department for sports camps and
Revenues clinics.

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


Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Baseball 86,386
Basketball 65,784 4,555
Football
Golf
Lacrosse
Rowing
Soccer 40,712 56,560
Softball 15,443
Swimming and Diving
Tennis 4,475 4,475
Track and Field, X-Country
Volleyball 44,685
Water Polo
Others
Subtotal All Teams 197,357 125,718 0
Revenue Not Related to Specific 18,438
Teams
Total Revenue 197,357 125,718 18,438

NCAA Membership Financial Reporting System Page 31 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

17 Athletics Restricted $131,899 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.

This category includes only restricted investment and endowment income


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

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

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


Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Revenue Not 131,899
Related to Specific
Teams
Total Revenue 0 0 131,899

NCAA Membership Financial Reporting System Page 32 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

18 Other Operating $381,251 Input any operating revenues received by athletics in the report year which
Revenue cannot be classified into one of the stated categories.

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

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


Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Baseball 597
Basketball 26,885
Football 303,630
Golf 7,000
Lacrosse
Rowing
Soccer
Softball 4,500
Swimming and Diving
Tennis 2,760
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 333,872 11,500 0
Revenue Not Related to Specific 35,879
Teams
Total Revenue 333,872 11,500 35,879

NCAA Membership Financial Reporting System Page 33 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

19 Bowl $548,585 Input all amounts received related to participation in a post-season bowl game,
Revenues including (Football Only):

• Expense reimbursements.
• Ticket sales.

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


Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Football 548,585
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 548,585 0 0
Revenue Not Related to Specific Teams
Total Revenue 548,585 0 0

NCAA Membership Financial Reporting System Page 34 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Total Operating Revenues $55,441,399 Total of Categories 1-19.

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


Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 1,837,938
Basketball 6,180,000 1,774,805
Football 13,576,870
Golf 765,830 584,646
Lacrosse 1,135,055
Rowing 1,560,995
Soccer 1,242,766 1,090,207
Softball 1,171,478
Swimming and Diving 1,150,164
Tennis 514,308 416,153
Track and Field, X-Country 1,758,347
Volleyball 1,170,036
Water Polo 862,753
Others
Subtotal All Teams 24,117,712 12,674,639 0
Revenue Not Related to Specific 18,649,048
Teams
Total Revenue 24,117,712 12,674,639 18,649,048

NCAA Membership Financial Reporting System Page 35 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

20 Athletic Total Dollar $9,189,633 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 279.53
Equivalencies
Awarded
Total Students 463
Receiving Aid

Male Athlete Scholarships

NCAA Membership Financial Reporting System Page 36 of 80


Reporting Institution: San Diego 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)
Baseball 13.04 0.34 13.38 29 400,431
Basketball 12 0.25 12.25 14 479,847
Football 80.79 4 84.79 90 2,992,243
Golf 5 0 5 10 167,198
Soccer 11.23 0.14 11.37 28 324,054
Tennis 5.3 0 5.3 9 183,146
Expenses Not
Related to
Specific Teams
Totals 127.36 4.73 132.09 180 4,546,919

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 13.58 1 14.58 15 595,420
Golf 6 0 6 6 223,574
Lacrosse 12.86 1.13 13.99 39 409,483
Rowing 19.63 0.62 20.25 45 644,581
Soccer 14.85 0 14.85 26 425,048
Softball 13.38 0 13.38 21 344,223
Swimming and 15.18 0 15.18 33 493,220
Diving
Tennis 8 0 8 8 268,759
Track and Field, 19.2 0 19.2 53 559,392
X-Country
Volleyball 12 1 13 13 464,033
Water Polo 9.01 0 9.01 24 224,189
Expenses Not
Related to
Specific Teams
Totals 143.69 3.75 147.44 283 4,651,922

NCAA Membership Financial Reporting System Page 37 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Not Allocated by Gender Scholarships

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 -9,208
Related to
Specific Teams
Totals 0 0 0 0 -9,208

NCAA Membership Financial Reporting System Page 38 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

21 Guarantees $1,148,450 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses. This includes payments made due to game cancellations.

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


Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 30,000
Basketball 351,000 28,223
Football 700,000
Golf
Lacrosse
Rowing
Soccer 24,192 7,888
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 7,147
Water Polo
Others
Subtotal All Teams 1,105,192 43,258 0
Expenses Not Related to Specific Teams
Total Expenses 1,105,192 43,258 0

NCAA Membership Financial Reporting System Page 39 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

22 Coaching Salaries, Benefits $11,813,704 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by the reportable on the university or related entities W-2 and 1099
University and Related forms, as well as non-taxable benefits, inclusive of:
Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement/exemptions and earned deferred
compensation, including those funded by the state.

Place any severance payments in Category 26.

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


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

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

Expense Category 23 and 25 should equal Category 10.

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


game should be included in Category 41A.

Men's Teams Coaching Expenses

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


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses 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 1 215,302 2 2 316,189
Basketball 1 1 1,068,584 3 3 781,192

NCAA Membership Financial Reporting System Page 40 of 80


Reporting Institution: San Diego 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
Football 1 1 1,315,641 10 10 2,959,003
Golf 1 1 242,596 1 0.75 22,335
Soccer 1 1 210,520 2 1.75 213,308
Tennis 1 1 153,368 1 0.75 65,477
Subtotal All 6 6 3,206,011 0 19 18.25 4,357,504 0
Teams
Expenses
Not Related
to Specific
Teams
Total 3,206,011 0 4,357,504 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 1 377,741 3 3 481,551
Golf 1 1 157,200 1 0.75 61,551
Lacrosse 1 1 154,494 2 1.5 125,743
Rowing 1 1 127,363 2 1.75 133,603
Soccer 1 1 238,157 2 1.75 173,663
Softball 1 1 208,383 2 2 244,824
Swimming 1 1 204,162 2 2 191,665
and Diving
Tennis 1 1 166,967 1 0.75 58,592

NCAA Membership Financial Reporting System Page 41 of 80


Reporting Institution: San Diego 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
Track and 1 1 190,603 2 2 222,067
Field, X-
Country
Volleyball 1 1 270,382 2 2 253,684
Water Polo 1 1 134,414 1 1 73,380
Subtotal All 11 11 2,229,866 0 20 18.50 2,020,323 0
Teams
Expenses
Not Related
to Specific
Teams
Total 2,229,866 0 2,020,323 0
Expenses

NCAA Membership Financial Reporting System Page 42 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

24 Support Staff/ $12,248,695 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms, as well as any
and Bonuses paid by the non-taxable benefits, inclusive of:
University and Related • Gross wages and bonuses.
Entities
• Benefits including allowances, speaking fees, retirement, stipends,
memberships, media income, tuition reimbursement/exemptions
and earned deferred compensation, including those funded by the
state.

Staff members responsible for the gender-specific athletics


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

Expense Category 23 and 25 should equal Category 10.

NCAA Membership Financial Reporting System Page 43 of 80


Reporting Institution: San Diego 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
Baseball 34,591
Basketball 743,390 281,043
Football 1,075,259
Golf 33,502 33,502
Lacrosse
Rowing
Soccer 6,649 5,516
Softball 10,024
Swimming
and Diving
Tennis 4,564 3,604
Track and
Field, X-
Country
Volleyball 60,260
Water Polo
Others
Subtotal 1,897,955 0 393,949 0 0 0
All Teams
Expenses 9,956,791
Not
Related to
Specific
Teams
Total 1,897,955 0 393,949 0 9,956,791 0
Expenses

NCAA Membership Financial Reporting System Page 44 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

26 Severance $162,880 Input severance payments and applicable benefits recognized for past coaching
Payments and administrative personnel.

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


Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer 108,377
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 54,503
Water Polo
Others
Subtotal All Teams 108,377 54,503 0
Expenses Not Related to Specific
Teams
Total Expenses 108,377 54,503 0

NCAA Membership Financial Reporting System Page 45 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

27 Recruiting $572,843 Input transportation, lodging and meals for prospective student-athletes and
institutional personnel on official and unofficial visits, telephone call charges, postage
and such. Include value of use of institution's own vehicles or airplanes as well as in-
kind value of loaned or contributed transportation.

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


Expenses by Object of Expenditure Recruiting Recruiting Recruiting
Baseball 30,339
Basketball 93,540 81,008
Football 239,813
Golf 10,068 6,972
Lacrosse 16,813
Rowing 11,024
Soccer 10,477 10,782
Softball 4,478
Swimming and Diving 22,317
Tennis 2,048 611
Track and Field, X-Country 5,854
Volleyball 16,299
Water Polo 10,400
Others
Subtotal All Teams 386,285 186,558 0
Expenses Not Related to Specific Teams
Total Expenses 386,285 186,558 0

NCAA Membership Financial Reporting System Page 46 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

28 Team $3,244,112 Input air and ground travel, lodging, meals and incidentals (including housing costs
Trave incurred during school break period) for competition related to preseason, regular season
l and non-bowl postseason. Amounts incurred for food and lodging for housing the team
before a home game also should be included. Use of the institution's own vehicles or
airplanes as well as in-kind value of donor-provided transportation.

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

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


Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Baseball 97,986
Basketball 391,684 302,314
Football 1,472,064
Golf 51,543 52,432
Lacrosse 69,715
Rowing 56,160
Soccer 102,330 107,291
Softball 63,012
Swimming and Diving 135,424
Tennis 40,758 11,586
Track and Field, X-Country 157,449
Volleyball 96,592
Water Polo 35,772
Others
Subtotal All Teams 2,156,365 1,087,747 0
Expenses Not Related to Specific Teams
Total Expenses 2,156,365 1,087,747 0

NCAA Membership Financial Reporting System Page 47 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

29 Sports Equipment, $1,430,974 Input items that are provided to the teams only. Equipment amounts are
Uniforms and Supplies those expended from current or operating funds. Include value of in-
kind equipment provided.

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


Category 41.

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


Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Baseball 165,356
Basketball 119,921 51,042
Football 428,559
Golf 70,788 25,844
Lacrosse 46,412
Rowing 69,358
Soccer 43,062 32,936
Softball 64,331
Swimming and Diving 43,060
Tennis 33,603 24,056
Track and Field, X- 74,877
Country
Volleyball 30,488
Water Polo 26,084
Others
Subtotal All Teams 861,289 488,488 0
Expenses Not Related to 81,197
Specific Teams
Total Expenses 861,289 488,488 81,197

NCAA Membership Financial Reporting System Page 48 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

30 Game $1,341,172 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input
s any payments back to the NCAA for hosting a tournament.

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

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


Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Baseball 5,363
Basketball 404,734 187,542
Football 713,761
Golf -25
Lacrosse
Rowing
Soccer 7,025 3,417
Softball 2,819
Swimming and Diving 9,478
Tennis
Track and Field, X-Country 6,000
Volleyball 613
Water Polo 445
Others
Subtotal All Teams 1,130,883 210,289 0
Expenses Not Related to Specific Teams
Total Expenses 1,130,883 210,289 0

NCAA Membership Financial Reporting System Page 49 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

31 Fund Raising, Marketing $6,629,537 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

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


Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Baseball 99,934
Basketball 637,390 141,230
Football 1,771,206
Golf 5,667 7,277
Lacrosse 3,692
Rowing 176
Soccer 31,514 24,602
Softball 47,882
Swimming and Diving 1,890
Tennis 2,500 199
Track and Field, X- 4,127
Country
Volleyball 22,342
Water Polo 600
Others
Subtotal All Teams 2,548,211 254,017 0
Expenses Not Related to 3,827,309
Specific Teams
Total Expenses 2,548,211 254,017 3,827,309

NCAA Membership Financial Reporting System Page 50 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

32 Sports $122,670 Input all expenses paid by the athletics department, including non-athletics
Camp personnel salaries and benefits, from hosting sports camps and clinics. Athletics
Expenses personnel salaries and benefits should be reported in Categories 22-25.

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


Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Baseball 11,738
Basketball 65,188 102
Football
Golf
Lacrosse
Rowing
Soccer 24,228 4,188
Softball 3,381
Swimming and Diving
Tennis 230 1,991
Track and Field, X-Country
Volleyball 11,124
Water Polo
Others
Subtotal All Teams 101,384 20,786 0
Expenses Not Related to Specific 500
Teams
Total Expenses 101,384 20,786 500

NCAA Membership Financial Reporting System Page 51 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

33 Spirit $411,604 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

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

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


Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams 411,604
Total Expenses 0 0 411,604

NCAA Membership Financial Reporting System Page 52 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

34 Athletic Facilities $3,180,720 Input debt service payments (principal and interest, including internal
Debt Service, Leases loan programs), leases and rental fees for athletics facilities for the
and Rental Fee reporting year regardless of entity paying (athletics, institution or other).

Do not report depreciation.

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

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


Expenses by Object Athletic Facilities Debt Athletic Facilities Debt Athletic Facilities Debt
of Expenditure Service, Leases and Rental Service, Leases and Rental Service, Leases and Rental
Fee Fee Fee
Baseball
Basketball 151,427 124,592
Football 1,654,921
Golf 89,140 71,840
Lacrosse
Rowing 48,900
Soccer 37,842 37,842
Softball
Swimming and 2,230
Diving
Tennis
Track and Field, X- 37,842
Country
Volleyball
Water Polo 2,230
Others
Subtotal All Teams 1,933,330 325,476 0
Expenses Not 921,914
Related to Specific
Teams
Total Expenses 1,933,330 325,476 921,914

NCAA Membership Financial Reporting System Page 53 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

35 Direct Overhead and $811,906 Input overhead and administrative expenses paid by or charged
Administrative Expenses directly to athletics including:

• Administrative/Overhead fees charged by the institution to


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

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


Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Baseball 64,452
Basketball 178,764 130,250
Football 189,311
Golf 2,000 25,265
Lacrosse 14,302
Rowing 438
Soccer 24,355 23,588
Softball 66,268
Swimming and Diving 1,358
Tennis 6,367 13,141
Track and Field, X- 2,403
Country
Volleyball 32,517
Water Polo 8,833
Others
Subtotal All Teams 465,249 318,363 0
Expenses Not Related 28,294
to Specific Teams
Total Expenses 465,249 318,363 28,294

NCAA Membership Financial Reporting System Page 54 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

36 Indirect Institutional $1,962,235 Input overhead and administrative expenses NOT paid by or charged
Support directly to athletics including:

• Administrative/Overhead fees not charged by the institution to


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

Do not report depreciation.

Note: This category should equal Category 6.

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


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 0 0 0
Expenses Not Related to 1,962,235
Specific Teams
Total Expenses 0 0 1,962,235
NCAA Membership Financial Reporting System Page 55 of 80
Reporting Institution: San Diego State University Reporting Year (FY): 2020

37 Medical Expenses and $544,211 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

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


Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Baseball
Basketball 44 75
Football 44
Golf 150
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis 184
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 272 225 0
Expenses Not Related to 543,714
Specific Teams
Total Expenses 272 225 543,714

NCAA Membership Financial Reporting System Page 56 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

38 Memberships and Dues $515,106 Input memberships, conference and association dues.

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


Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball
Basketball
Football
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 5,000
Water Polo
Others
Subtotal All Teams 0 5,000 0
Expenses Not Related to Specific 510,106
Teams
Total Expenses 0 5,000 510,106

NCAA Membership Financial Reporting System Page 57 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

39 Student-Athlete Meals (non- $382,820 Include meal allowance and food/snacks provided to student-
travel) athletes.

Note: Meals provided during team travel should be reported in


Category 28.

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


Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Baseball 15,759
Basketball 35,657 43,198
Football 138,405
Golf 6,953 4,247
Lacrosse 5,977
Rowing 25,063
Soccer 14,100 16,348
Softball 10,083
Swimming and Diving 16,068
Tennis 5,186 3,567
Track and Field, X- 9,690
Country
Volleyball 17,085
Water Polo 15,434
Others
Subtotal All Teams 216,060 166,760 0
Expenses Not Related to
Specific Teams
Total Expenses 216,060 166,760 0

NCAA Membership Financial Reporting System Page 58 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

40 Other Operating $1,485,032 Input any operating expenses paid by athletics in the report year which
Expenses cannot be classified into one of the stated categories, including:

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


• Team banquets and awards.

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

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


Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Baseball 22,996
Basketball 57,722 51,039
Football 189,407
Golf 6,420 7,574
Lacrosse 7,409
Rowing 21,811
Soccer 17,358 7,989
Softball 4,715
Swimming and Diving 5,526
Tennis 2,185 2,029
Track and Field, X-Country 13,075
Volleyball 19,132
Water Polo 6,930
Others
Subtotal All Teams 296,088 147,229 0
Expenses Not Related to Specific 1,041,715
Teams
Total Expenses 296,088 147,229 1,041,715

NCAA Membership Financial Reporting System Page 59 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

41 Bowl $781,163 Input all expenditures related to participation in a post-season bowl game, including
Expenses (Football only):

• Team travel, lodging and meal expenses.


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

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


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

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


Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Baseball
Basketball
Football 781,163
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Water Polo
Others
Subtotal All Teams 781,163 0 0
Expenses Not Related to Specific Teams
Total Expenses 781,163 0 0

NCAA Membership Financial Reporting System Page 60 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

41A Bowl Expenses - Coaching $278,763 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
Baseball
Basketball
Football 278,763
Golf
Lacrosse
Rowing
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Water Polo
Others
Subtotal All Teams 278,763 0 0
Expenses Not Related
to Specific Teams
Total Expenses 278,763 0 0

NCAA Membership Financial Reporting System Page 61 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Total Operating Expenses $58,258,230 Total of Categories 20-41A.

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


Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 1,510,436
Basketball 5,560,084 2,876,370
Football 16,899,563
Golf 708,210 677,403
Lacrosse 854,040
Rowing 1,138,477
Soccer 1,199,391 1,119,255
Softball 1,074,423
Swimming and Diving 1,126,398
Tennis 499,616 555,102
Track and Field, X-Country 1,283,379
Volleyball 1,361,201
Water Polo 538,711
Others
Subtotal All Teams 26,377,300 12,604,759 0
Expenses Not Related to Specific 19,276,171
Teams
Total Expenses 26,377,300 12,604,759 19,276,171

NCAA Membership Financial Reporting System Page 62 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Athletics Participation
Table 615 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity
1 team's first scheduled contest in the traditional season: (a) is listed as a team member; (b) practices
with the varsity team and receives coaching from one or more varsity coaches; or (c) receives
athletically-related student aid.

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

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

Number of Participants Number of Participants Number of Participants


Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Baseball 35
Basketball 19 14
Cross Country 16 16 16
Football 119
Golf 13 9
Lacrosse 37
Rowing 57
Soccer 31 27
Softball 24
Swimming and Diving 33
Tennis 10 8
Track, Indoor 57 56 16
Track, Outdoor 58 57 16
Volleyball 20
Water Polo 28
Others
Total Participants 227 388 0 129 0 48
Participant Proportion 36.9% 63.1%
NCAA Membership Financial Reporting System Page 63 of 80
Reporting Institution: San Diego State University Reporting Year (FY): 2020

Number of Participants Number of Participants Number of Participants


Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Unduplicated Count of 227 316
Participants

NCAA Membership Financial Reporting System Page 64 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Head Coaching Assignments - Men's Teams


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

Head Coaches of Men's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 1 1
Basketball 1 1
Football 1 1
Golf 1 1
Soccer 1 1
Tennis 1 1
Others
Coaching 6 0 6 0 0 0 0 0
Position
Totals

NCAA Membership Financial Reporting System Page 65 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Head Coaching Assignments - Women's Teams


Table 2B 11 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
Lacrosse 1 1
Rowing 1 1
Soccer 1 1
Softball 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Water Polo 1 1
Others
Coaching 4 0 4 0 7 0 7 0
Position
Totals

NCAA Membership Financial Reporting System Page 66 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Assistant Coaching Assignments - Men's Teams


Table 3A 19 Table 3A - - - Assistant Coaches Assignments Men's Teams

Assistant Coaches of Men's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 2 2
Basketball 3 3
Football 10 10
Golf 1 1
Soccer 1 1 1 1
Tennis 1 1
Others
Coaching 16 3 17 2 0 0 0 0
Position
Totals

NCAA Membership Financial Reporting System Page 67 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Assistant Coaching Assignments - Women's Teams


Table 3B 20 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
Golf 1 1
Lacrosse 1 1 1 1
Rowing 1 1 1 1
Soccer 1 1 1 1
Softball 2 2
Swimming 2 2
and Diving
Tennis 1 1
Track and 2 2
Field, X-
Country
Volleyball 1 1 1 1
Water Polo 1 1
Others
Coaching 9 2 9 2 6 3 6 3
Position
Totals

NCAA Membership Financial Reporting System Page 68 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Other Reporting Items

AUP Data Categories:

50 - Excess Transfers to Institution:


51 - Conference Realignment Expenses:
52 - Total Athletics Related Debt: $215,973
53 - Total Institutional Debt: $713,413,120
54 - Athletics Dedicated Endowments: $5,575,277
55 - Institutional Endowments: $353,237,246
56 - Athletics Related Capital Expenditures: $16,197,285

Other Data Categories:

Institutional Expenses: $930,819,509


Athletically-Related Facilities Annual Debt Service: $113,525
Institution's Annual Debt Service: $43,057,514
Institution's Education and General Expenses: $659,983,574
Average Cost of Full Grant-in-Aid - In-State: $22,288
Average Cost of Full Grant-in-Aid - Out-of-State: $33,785
Average Cost of Attendance - In-State: $26,841
Average Cost of Attendance - Out-of-State: $38,297
Expenses Dedicated to Compliance: $566,109
Name of Compliance Software Used: ACS/FrontRush
Compliance FTEs: 3

NCAA Membership Financial Reporting System Page 69 of 80


Reporting Institution: San Diego 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 Baseball x Softball
x Football x Women's Basketball
x Men's Basketball x Women's Cross Country
x Men's Golf x Women's Golf
x Men's Soccer x Women's Lacrosse
x Men's Tennis x Women's Rowing
x Women's Soccer
x Women's Swimming and Diving
x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
x Women's Water Polo
Total Men's Sports Sponsored: 6 Total Women's Sports Sponsored: 13 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 19 Sponsored: 19

NCAA Membership Financial Reporting System Page 70 of 80


Reporting Institution: San Diego 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 Athletic Aid Exhausted Total Equivalencies Total Revenue


Sport Equivalency (A) Eligibility Awarded (A+B) Distribution
or Medical Equivalencies
Equivalency (B) Awarded
Baseball 13.04 0.34 13.38 12.04
Basketball 12 0.25 12.25 12.25
Football 80.79 4 84.79 84.79
Golf 5 0 5 4.5
Soccer 11.23 0.14 11.37 10.04
Tennis 5.3 0 5.3 4.5
Total Men's 127.36 4.73 132.09 128.12

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 13.58 1 14.58 14.58
Golf 6 0 6 6
Lacrosse 12.86 1.13 13.99 13.13
Rowing 19.63 0.62 20.25 20.25
Soccer 14.85 0 14.85 14
Softball 13.38 0 13.38 12
Swimming and Diving 15.18 0 15.18 14
Tennis 8 0 8 8
Track and Field, X- 19.2 0 19.2 18
Country
Volleyball 12 1 13 13
Water Polo 9.01 0 9.01 8
Total Women's 143.69 3.75 147.44 140.96

NCAA Membership Financial Reporting System Page 71 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

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

Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies (Total Reported) Equivalencies (Total Reported) Current Year
265.52 (274.08) 269.08 (279.53) 3.56 (1.34%)

NCAA Membership Financial Reporting System Page 72 of 80


Reporting Institution: San Diego 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 Pell
Grants Grants Totals Grants
Baseball 5 8 -3 22,628
Basketball 6 5 1 32,220
Football 35 38 -3 185,284
Golf 0 0
Soccer 7 6 1 37,268
Tennis 0 0
Men's 53 57 -4 277,400
Total

Women's Team Sports

Sport 2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 1 -1
Golf 1 1 0 6,195
Lacrosse 1 2 -1 6,195
Rowing 3 2 1 9,485
Soccer 5 3 2 29,375
Softball 3 4 -1 16,485
Swimming and Diving 1 2 -1 5,945
Tennis 1 1 0 4,945
Track and Field, X- 10 15 -5 39,838
Country
Volleyball 1 -1
Water Polo 7 4 3 27,816
Women's Total 32 36 -4 146,279

Mixed Team Sports

NCAA Membership Financial Reporting System Page 73 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

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

2019-20 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 85 93 -8 $423,679

NCAA Membership Financial Reporting System Page 74 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

Comments
Comments:

NCAA Membership Financial Reporting System Page 75 of 80


Reporting Institution: San Diego 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 $4,546,919
Women's Teams $4,651,922
Total Amount $9,198,841

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 $386,285
Women's Teams $186,558
NCAA Membership Financial Reporting System Page 76 of 80
Reporting Institution: San Diego State University Reporting Year (FY): 2020

Total Amount $572,843

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 $534,335 6 $534,335 6
Women's Teams $202,715 11 $202,715 11

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 $238,767 18.25 $229,342 19
Women's Teams $109,207 18.5 $101,016 20

NCAA Membership Financial Reporting System Page 77 of 80


Reporting Institution: San Diego 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 $3,132,434 $3,044,987 $48,460 $89,071 $0 $6,314,952
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $2,667,654 $425,912 $313,830 $8,742,437 $0 $12,149,833
4 Direct Institutional $1,438,871 $614,852 $1,087,010 $4,765,725 $6,673,044 $14,579,502
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $1,962,235 $1,962,235
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt Service,
Lease and Rental Fees
7 Guarantees $400,000 $25,000 $0 $18,000 $0 $443,000
8 Contributions $110,393 $248,249 $47,155 $349,601 $8,616,480 $9,371,878
9 In-Kind $0 $0 $0 $0 $0 $0
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $759,621 $374,142 $0 $0 $0 $1,133,763
12 NCAA Distributions $0 $232,067 $0 $0 $998,322 $1,230,389
13 Conference Distributions $0 $28,471 $28,471 $0 $0 $56,942
(Non Media and Non
Bowl)
13A Conference Distributions $1,551,421 $0 $0 $0 $0 $1,551,421
of Bowl Generated
Revenue
14 Program, Novelty, $1,770 $25,329 $0 $11,315 $0 $38,414
Parking and Concession
Sales
15 Royalties, Licensing, $2,662,491 $1,068,322 $245,324 $1,016,934 $212,751 $5,205,822
Advertisement and
Sponsorships

NCAA Membership Financial Reporting System Page 78 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

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


Basketball Basketball Sports Specific
16 Sports Camp Revenues $0 $65,784 $4,555 $252,736 $18,438 $341,513
17 Athletics Restricted $0 $0 $0 $0 $131,899 $131,899
Endowment and
Investments Income
18 Other Operating Revenue $303,630 $26,885 $0 $14,857 $35,879 $381,251
19 Bowl Revenues $548,585 $0 $0 $0 $0 $548,585
Total Operating Revenues $13,576,870 $6,180,000 $1,774,805 $15,260,676 $18,649,048 $55,441,399
Expenses
20 Athletic Student Aid $2,992,243 $479,847 $595,420 $5,131,331 -$9,208 $9,189,633
21 Guarantees $700,000 $351,000 $28,223 $69,227 $0 $1,148,450
22 Coaching Salaries, $4,274,644 $1,849,776 $859,292 $4,829,992 $0 $11,813,704
Benefits and Bonuses paid
by the University and
Related Entities
23 Coaching Salaries, $0 $0 $0 $0 $0 $0
Benefits and Bonuses paid
by a Third Party
24 Support Staff/ $1,075,259 $743,390 $281,043 $192,212 $9,956,791 $12,248,695
Administrative
Compensation, Benefits
and Bonuses paid by the
University and Related
Entities
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation, Benefits
and Bonuses paid by
Third Party
26 Severance Payments $0 $0 $0 $162,880 $0 $162,880
27 Recruiting $239,813 $93,540 $81,008 $158,482 $0 $572,843
28 Team Travel $1,472,064 $391,684 $302,314 $1,078,050 $0 $3,244,112
29 Sports Equipment, $428,559 $119,921 $51,042 $750,255 $81,197 $1,430,974
Uniforms and Supplies
30 Game Expenses $713,761 $404,734 $187,542 $35,135 $0 $1,341,172
31 Fund Raising, Marketing $1,771,206 $637,390 $141,230 $252,402 $3,827,309 $6,629,537
and Promotion
32 Sports Camp Expenses $0 $65,188 $102 $56,880 $500 $122,670

NCAA Membership Financial Reporting System Page 79 of 80


Reporting Institution: San Diego State University Reporting Year (FY): 2020

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


Basketball Basketball Sports Specific
33 Spirit Groups $0 $0 $0 $0 $411,604 $411,604
34 Athletic Facilities Debt $1,654,921 $151,427 $124,592 $327,866 $921,914 $3,180,720
Service, Leases and
Rental Fee
35 Direct Overhead and $189,311 $178,764 $130,250 $285,287 $28,294 $811,906
Administrative Expenses
36 Indirect Institutional $0 $0 $0 $0 $1,962,235 $1,962,235
Support
37 Medical Expenses and $44 $44 $75 $334 $543,714 $544,211
Insurance
38 Memberships and Dues $0 $0 $0 $5,000 $510,106 $515,106
39 Student-Athlete Meals $138,405 $35,657 $43,198 $165,560 $0 $382,820
(non-travel)
40 Other Operating Expenses $189,407 $57,722 $51,039 $145,149 $1,041,715 $1,485,032
41 Bowl Expenses $781,163 $0 $0 $0 $0 $781,163
41A Bowl Expenses - $278,763 $0 $0 $0 $0 $278,763
Coaching Compensation/
Bonuses
Total Operating Expenses $16,899,563 $5,560,084 $2,876,370 $13,646,042 $19,276,171 $58,258,230
Excess (Deficiencies) of -$3,322,693 $619,916 -$1,101,565 $1,614,634 -$627,123 -$2,816,831
Revenues Over (Under)
Expenses

NCAA Membership Financial Reporting System Page 80 of 80

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