NCAA Membership Financial Reporting System Page 1 of 46 School Info Reporting Institution: University of Missouri, Columbia . ., V. Reporting Year (FY): 2014 PLEASE NOTE: Some of the data collected on this page will require input from the Financial Aid Of?ce and/or the University Business Office. We agree to release the institution's data to the conference. Institutional Contacts: I .. Primary Contact Kevin Hayward Title: Associate A.D. CFO Person? Phone: i (573)884-1412 Emailz' haywardk@missouri.edu i i .. Dr. R. Bowen Loftin CEO Emailz? LoftinR@missouri.edu University Rhonda Gibler University CFO GiblerR@missouri.edu Emaiiz' Auditors: i KPMG AUP Report Date: 01/12/2015 i 1 999.9599? ,1 ,1 NCAA Primary Division: Athletic Conference: Southeastern Conference Undergraduates by, Gender: Use fall semester 2013 enrollment ?gures for FY 2014. Number Percent Male 12,052 i i 47.9% FY13: 12,097 - aw . . i undergraduates: WW WW Female i 13.116 i 52.1% Undergraduates: Total 25.168 Miscellaneous Information: Total Operating Expenses of the Entire Institution as Indicated on the Institution's Financial Statement: w. . wander." . 4 .3 Institutional Expenses: 1,245,863,191 FY13: $1,208,151.742 Total annual debt service on athletic and university facilities: Athletioally-Related Facilities Annual Debt Service: 4,107,734 FY13: $3,090,899 Institution's Annual Debt Service: 45.775.000 FY1 3: $40,711.000 Total debt outstanding on athletic and university facllitles: .ncaa.org/frs/review/report 1/21/201 5 NCAA Membership Financial Reporting System Page 2 of 46 Athleticaily-Related Outstanding Debt Balance: i FY13: $22,839,576 Total Oustanding Debt Balance: 674,701,388 FY13: $605,833,082 Institution's Education and General Expenses: 744,750,985 FY13: $721,933,852 Average Cost of Full Grant-ln-Aid: ln-State: 21,625 i FY13: $19,787 Out-of-State: 35.650 FY13: $33,179 Total Cost of Attendance: ln-State: 24-704 ?13:522'964 3, Out-of-State: 38.730 FY13: $36,356 Please verify the Men's. Women's and Mixed Teams your institution sponsors and/or mark any teams which you need to report revenues or expenses Athletic Student Aid for a team that was dropped): 1/21/2015 NCAA Membership Financial Reporting System Page 3 of 46 Sport Men's Teams Only Women's Teams Only Mixed Teams Baseball Basketball was 5 i Bowling ,El 193:]. Cross Country .EE Equestrian Fencing Field Hockey ElElZl?fEliEli' Football Golf tr HE. {3 Gymnastics 7 Ice Hockey .l We a Lacrosse Elva NM WhyMD. Sand Volleyball "a WM Skiing Triathlon MM Cl El? 7 WWMW Volleyball El 7 mm WaterPolo l, Others 7 El El [3 nub A Totals .ncaa.org/frs/review/report 1/21/201 5 NCAA Membership Financial Reporting System Revenue/Expense Summary ID Item Amount Revenues 1 Ticket Sales. 324235754 I 2 Student Fees i so] .2 3 Guarantees. 4 Contributions. $20.113.654 i K. Page 4 of 46 De?nition Include revenue received for sales of admissions to athletics events. Include ticket sales to the public. faculty and students. and money received for shipping and handling of tickets. Do not include ticket sales for conference and national tournaments that are pass-through transactions. Report amounts in excess of a ticket?s face value paid by ticket purchasers (for example. to obtain preferential seating) in Category 4 (Contributions). Include student fees assessed and restricted for support of intercollegiate athletics. Include revenue received from participation in away games. Include amounts received directly from individuals. corporations. associations. foundations. 1 clubs or other organizations that are designated. restricted or unrestricted by the donor for the i operation of the athletics program. Report amounts paid in excess of a ticket's value. Contributions shall include cash. marketable securities and in-kind contributions. In-kind contributions may include dealer-provided automobiles (market value of the use of a car). apparel and softdrink products for use by staff and teams. Do not report pledges until funds are allocated. Report gifts and merchandise from corporate sponsorship agreements in Category 12 (Royalties. Licensing, Advertisement and Sponsorship). Compensation and Bene?ts Provided by a Third Party. Categories 20 and 22 combined. Include all amounts provided by a third party and contractually guaranteed by the institution. but not included on the institution?s W-2 car stipend. country club membership. entertainment allowance. clothing allowance. speaking fees. housing allowance. compensation from camps. radio income. television income. and shoe and apparel income). This should equal Expense $0 Direct State or Other Government Support. $1,515,000 Direct Institutional Support. Indirect Facilities and Administrative Support. Include state. municipal, federal and other government appropriations made in support of the operations of intercollegiate athletics. This amount includes funding specifically earmarked to the athletics department by government agencies for which the institution has no discretion to reallocate. 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 (item 7). Include value of institutional resources for the current operations of intercollegiate athletics. as well as all unrestricted funds allocated to the athletics department by the university state funds. tuition. tuition waivers and transfers). Also include Federal Work Study support for student workers employed by athletics. Report actual amounts and do not net with Transfers to Institution (category 37). Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost. facilities and maintenance. grounds and ?eld maintenance. security. risk management. utilities. depreciation and debt service. If your institution does not currently track indirect institutional support. consult your business of?ce for a reasonable allocation. If counted here. include offsetting expenditure equal in value in Expense Category 32 (Indirect Facilities and Administrative Support). 321.836.870 1. NCAA/Conference Distributions including all tournament revenues. 1o Broadcast. Television. Radio. and lntemet Rights. .1 Program Sales. Concessions. Novelty .. . .. Sales. and Parking. 11 \m 12 Royalties. Licensing. Advertisements and Sponsorships. .ngi . . in: $2,543,650 1 .ncaa.org/frs/review/report Include revenue received from participation in bowl games. tournaments and all NCAA distributions. This category includes amounts received for direct participation or through a sharing arrangement with an athletics conference, including shares of conference television agreements. If known by sport. report as such. Include any payments received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). Include institutional revenue received directly for radio and television broadcasts. lntemet and rights received through institution-negotiated contracts. Include revenue of game programs. novelties. food or other concessions. and parking revenues. Revenue from sales of game program advertising is to be included in Revenue Category 12 (Royalties. Licensing. Advertisements and Sponsorships). Include all revenue from corporate sponsorships. licensing. sales of advertisements. trademarks and royalties. An allocation will be necessary to distinguish revenues generated by athletics versus the university if payments are combined. Include the value of in-kind products and services provided as part of the sponsorship equipment. apparel. soft drinks, water and isotonic products). 1/21/2015 NCAA Membership Financial Reporting System Page 5 of 46 ID Item Amount De?nition 51.904.083 13 Sports Camp Revenues. Include amounts received by the athletics department for sports-camps and clinics. 14 Endowment and 51535262 Include endowment spending policy distribution and other investment income in support of the Investment Income. athletics department. These categories include only restricted investment and endowment income for the operations of intercollegiate athletics; institutional allocations of income from unrestricted endowments qualify as ?Direct Institutional Support? 32.522.835 Less than 5% of total revenues may appear on this line. If the number is greater than please reclassify adequate revenue to the appropriate category(ies) above to bring the category to less than 5% of the total operating revenue. 15 Other Operating Revenue. 16 Total Operating Revenue. Add Categories 1-15. $83,718,587 Expenses 59.137369 Include the total amount of athletically related student aid awarded. including summer school i and tuition discounts and waivers (including aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons). Athletics aid awarded to non- athletes (student-managers. graduate assistants. trainers) should be reported as Expenses Not Related to Speci?c 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 Equivalencles. Number of Students, and Dollars (all 3 required) for at least one sport. 17 Athletic Student Aid. ..- 18 Guarantees. 35353178 1 Include amounts paid to visiting participating institutions. Y. 19 Coaching Salaries. Include gross salaries. bonuses and bene?ts provided to head and assistant coaches, which i Bene?ts. and Bonuses L..- .-.. includes all gross wages. bene?ts and bonuses attributable to coaching that would be j. Paid by the University and reportable on university and related entities foundations. booster clubs) W-2 and 1099 5 Related Entities. forms car stipend. country club membership. entertainment allowance. clothing allowance, speaking fees. housing allowance. supplemental retirement allowance. compensation from camps. radio income. television income. tuition remission. earned deferred compensation . benefits). Place any payment made to previous coaches to satisfy a contractual agreement for coaching in Category 23 (Severance Payments). 20 Coaching Other Include all compensation paid to the coaching staff by a third party and contractually . Compensation and . guaranteed by the institution. but not included on the institution?s W-2 car stipend. Bene?ts Paid by a Third country club membership. entertainment allowance. clothing allowance. speaking fees. housing Party. allowance, compensation from camps. radio income. television income. shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 j. (Compensation and Bene?ts Provided by a Third Party). i 21 Support value of use of institution?s own vehicles or airplanes as well as in-kind value of loaned or contributed transportation. $1 Include gross salaries, bonuses and bene?ts paid to administrative staff football secretary. Staff/AUMiniStfative sport-speci?c trainer) that would be reportable on university and related entities Salaries. Benefits and foundations, booster clubs) W-2 and 1099 forms car stipend, country club membership. Bonuses Paid by the entertainment allowance. clothing allowance. speaking fees. housing allowance. supplemental University and Related retirement allowance. compensation from camps. radio income. television income, tuition Entities. remission. earned deferred compensation bene?ts). Staff members responsible for the gender- specific athletics department. but not a specific sport director of men?s athletics). will have i their compensation ?gures reported as Expenses Not Related to Speci?c Teams ?elds. Athletics department staff members who assist both men?s and women?s teams (sports i information director. academic advisor) will be reported as Not Allocated by Gender column. 22 Support a Include all compensation paid to the support staff by a third party and contractually guaranteed Staff/Administrative Other - by the institution, but not included on the institution?s W-2 car stipend. country club Compensation and membership. entertainment allowance. clothing allowance. speaking fees. housing allowance. Benefits Paid by a Third compensation from camps. radio income, television income. shoe and apparel income). Party. Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Bene?ts Provided by a Third Party). 23 Severance Payments. $0 Include severance payments and applicable bene?ts recognized for past coaching and i administrative personnel. 24 Recmiting. ?2272?17. 1 Include transportation. lodging and meals for prospective student-athletes and institutional ?a personnel on of?cial and unofficial visits. telephone call charges. postage and such. Include i 1/21/2015 NCAA Membership Financial Reporting System ID Item Amount $6,647,984 25 Team Travel 26 Equipment. Uniforms and $4.389.413 Supplies. 3 e. 27 Game Expenses. $3,066,867 28 Fund Raising. Marketing and Promotion. 29 Sports Camp Expenses. $933,474 k. . Definition Include air and ground travel. lodging. meals and incidentals for competition related to preseason. regular season and postseason. Amounts incurred for food and lodging for housing the team before a home game also should be included. Include value of use of the institution?s own vehicles or airplanes as well as in-kind value of donor-provided transportation. Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds. Include game-day expenses other than travel that are necessary for intercollegiate athletics competition, including of?cials. security. event staff. ambulance and such. Include costs associated with fund raising. marketing and promotion for media guides. brochures. recruiting publications and such. Include all expenses paid by the athletics department. including non-athletics personnel salaries and benefits. from hosting sports camps and clinics. Athletics personnel salaries and bene?ts should be reported in Categories 19. 20. 21 or 22. 30 Direct Facilities. Maintenance. and Rental. $11,406,559 $287,337 )1 31 Spirit Groups Include direct facilities costs charged to intercollegiate athletics. including building and grounds maintenance. utilities. rental fees. operating leases. equipment repair and maintenance. and debt service. Include support for spirit groups including bands. cheerleaders. mascots. dancers. etc. 32 Indirect Facilities and Administrative Support. 33 Medical Expenses and $920,137 I Medical Insurance 34 Memberships and Duea We $57,573 . . . . . . 35 Other Operating Expenses. WW $7.782.032 36 Total Operating Expenses. $80 230'179 *5 $2,179.583i $82.409.762 37 Transfers to Institution 38 Total Expenses Include value of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost. facilities and maintenance. grounds and field maintenance. security. risk management. utilities. depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business of?ce for a reasonable allocation. If counted here. include offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support). Include medical expenses and medical insurance premiums for student-athletes. Include memberships. conference and association dues. Other operating expenses include printing and duplicating. subscriptions. business insurance. telephone, postage. operating and equipment leases. non-team travel and any other operating expense not reported elsewhere. Do not include indirect administration overhead provided by the university (use Category 32) or salaries and bene?ts (use Categories 19 or 21). Attempt to allocate all expenses to Categories 17 through 34 before using this category. As a guide, please limit this category to 10% of total operating expenses. It the number is greater than 10%. please provide the top three categories and amounts in the comments section below. Add Categories 17-35. Include. if applicable. the amount of athletic-generated revenues or athletic reserves that are contributed back to your institution for other institutional initiatives outside of athletics. Amount reported should not be deducted from Direct Institutional Support (category 7) allocated to athletics by your institution. Add Categories 36-37. .ncaa.org/frs/review/report Page 6 of 46 1/21/2015 NCAA Membership Financial Reporting System Page 7 of 46 Revenues/Expenses Details 1 Ticket 524235754 Include revenue received tor sales of admissions to athletics events. Include ticket sales to the public, faculty and Sales. students. and money recelved for shipping and handling of tickets. Do not include ticket sales for conference and national tournaments that are pass-through transactions. Report amounts in excess of a ticket?s face value paid by ticket purchasers (for example. to obtain preferential seating) in Category 4 (Contributions). 3 Men's Teams Only Women?s Teams Only Not Allocated by Gender Revenues by Source Tlcket Sales. Ticket Sales. i 22,852 Ticket Sales. Baseball i v, Basketball 5'204'219 42.374 ?ma? 17,554.536 -.. MW Rama?. new) Golf 14.025 Soccer 3 ll tl 3.204 i i 1 30.881 Swimming and Diving 3 i i i Tennis 1 . . . ll (~Mmz Track and Fleld.X-Country a 1562 i 1.562 Volleyball 26,144 3 ?we . Wrestling 0m li .i Subtotal All Teams 5 22786596 1 118.191 rrfj?fur 7? Titfiwfv 7, if A: 71:: .121?: i Revenue Not Related to Speci?c Teams 1.330.967 ?Reveme 22,736,596 1 118,191 3 1,330,967 . . . .. 2 Student Fees ?p Include 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 Z..- . .IMIHW, . Basketball i Football QM-.. Gymnastics .ncaa.org/frs/review/report 1/21/201 5 NCAA Membership Financial Reporting System Revenues by Source Men's Teams Only Student Fees Page 8 of 46 Women's Teams Only Student Fees Student Fees Soccer 3 1? Not Allocated by Gender Softball Swimming and Diving ?ii f. Tennis Track and Field. X-Country Volleyball Wrestling Others 1 i .3 .l Subtotal All Teams Revenue Not Related to Speci?c Teams Total Revenue 3 Guarantees. i I (?am Men's Teams Only Revenues by Source Guarantees. $208 500 Include revenue received from participation in away games. Women's Teams Only Not Allocated by Gender Guarantees. Guarantees. Baseball i i 1 Basketball Ow i Football 200.000 Golf I Gymnastics i 1 i i i 5.000 i 3 Softball 1 1 Swimming and Diving 1 .s - A - Tennis i Track and Field, X~Country 7 Volleyball 3? i Wrestling i M. a Subtotal All Teams 201.750 gm, 6.750 0 1/21/2015 NCAA Membership Financial Reporting System Page 9 of 46 Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Guarantees. Guarantees. Guarantees. Revenue Not Related to Speci?c Teams i i i . .0 I 201.750 1 6.750 I i 1 Total Revenue 4 Contributions. 7 Include amounts received directly from individuals. corporations. associations. foundations. clubs or other i i organizations that are designated. restricted or unrestricted by the donor for the operation of the athletics program. Report amounts paid in excess of a ticket's value. Contributions shall include cash. marketable 3 securities and in-kind contributions. ln-kind contributions may include dealer-provided automobiles (market i value of the use of a car). apparel and soft-drink products for use by staff and teams. Do not report pledges until funds are allocated. Report gifts and merchandise from corporate sponsorship agreements in Category 12 (Royalties. Licensing. Advertisement and Sponsorship). Men's Teams Only Women's Teams Only Not Allocated by Gender i Revenues by Source Contributions. Contributions. Contributions. 3 . . . Baseba" 3195 i i ?f I i 335mm" 855.067 1 80.719 1 i 1 . Fmtba" . 1.722.278 i 1 1 i a 73.834 93.319 i Gymnastics Soccer 2.670 i i 2 Softball 3 35.247 2 I Swimming and Diving 21.785 21.785 Tennis i 6-350 i Track and Field.X-Country 12.530 3 12.530 . Voileyball 7.345 Wrestling 200 i i Others SubtotalAll Teams 2,688,889 I 260.305 .. .. ,4 ?um- I F- 7 260.305 17,164,460 Revenue Not Related to Speci?c Teams i 17.164.460 i 3 Total Revenue 2.633339 Include all amounts provided by a third party and contractually guaranteed by the institution. but not Bene?ts Provided by 3 included on the institution7s W-2 car stipend. country club membership. entertainment . Third Party. allowance. clothing allowance. speaking fees. housing allowance. compensation from camps. radio income. television income. and shoe and apparel income). This should equal Expense Categones 20 and 22 combined. .ncaa.org/frs/review/report 1/21/201 5 NCAA Membership Financial Reporting System Page 10 of 46 Men's Teams Only Women's Teams Only Not Allocated by Gender Compensation and Bene?ts Compensation and Bene?ts Compensation and Benefits 7 i Revenues by Source Provided by a Third Party. Provided by a Third Party. Provided by a Third Party. Baseball Basketball 1 f' i Football -w xw 1 Mme?m"; i ?lf? .4 ,awanun if." i Golf 3 Gymnastics . m. . .7 soccer ., V. i we Softball Swimming and Diving ?V-vanl ?w Nona-nu Tennis I i i i Track and Field. x-Country Volleyball 1 a Wrestling 3 in? 5 Others Subtotal All Teams :w - Revenue Not Related to I Speci?c Teams I Total Revenue 0 0 6 Direct State or Include state. municipal. federal and other government appropriations made in support of the operations Other of intercollegiate athletics. This amount includes funding speci?cally earmarked to the athletics Government department by government agencies for which the institution has no discretion to reallocate. Any state or Support. 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 (item 7). Men's Teams Only Women's Teams Only Not Allocated by Gender Direct State or Other Government Direct State or Other Government Direct State or Other Government Revenues by Source Support. Support. Support. Baseball Basketball Football rem.? 3 A 2 Golf A MA rm.? . 7 . i a? ?mw? a? Gymnastics i .ncaa.org/frs/review/report 1/21/201 5 NCAA Membership Financial Reporting System Page 11 of 46 Men?s Teams Only Women's Teams Only Not Allocated by Gender Direct State or Other Government Direct State or Other Government Direct State or Other Government Revenues by Source Support. Support. Support. i twan wow.) 3 Softball l. Swimming and Diving ll i l, .r i Tennis m. ., 4 Track and Field,X-Country i "w A '7 Volleyball g? a i It i Wrestling i 3 i ?2 Others . 3 Subtotal All Teams i 0. as"; t; L, 1 Revenue Not Related to i Speci?c Teams i Total Revenue f? 3 a 7 Direct include value of institutional resources for the current operations of intercollegiate athletics. as well as all Institutional WW3 unrestricted funds allocated to the athletics department by the university state funds, tuition. tuition Support. waivers and transfers). Also include Federal Work Study support for student workers employed by athletics. 3 Report actual amounts and do not net with Transfers to Institution (category 37). 3 Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Direct institutional Support. Direct Institutional Support. Direct institutional Support. Baseball i . a i 2 sun?"J 1 A Basketball 1i i 7 EL Football Golf i ll Gymnastics Soccer i .l i Softball if ?t 5 i 3 :11, Swimming and Diving Tennis 1 i 7 Track and Field.X-Country Volleyball Wrestling ,i i i I 2' ii Others i i. .ncaa.org/frs/review/report 1/21/2015 NCAA Membership Financial Reporting System Page 12 of 46 Men's Teams Only Women's Teams Only Not Allocated by Gender Revenues by Source Direct institutional Support. Direct Institutional Support. Direct institutional Support. 5 Subtotal All Teams - Revenue Not Related to Speci?c Teams i i Total Revenue fgww? "an gar-w wawmm?Mww i 3? g; 8 Indirect Facilities $0 Include value of facilities and services provided by the institution not charged to athletics. This support 2 and Administrative may include an allocation for institutional administrative cost. facilities and maintenance. grounds and 3 Support. ?eld maintenance, security, risk management. utilities. depreciation and debt service. If your institution does not currently track indirect institutional support. consult your business of?ce for a reasonable allocation. If counted here, include offsetting expenditure equal in value in Expense Category 32 (indirect Facilities and Administrative Support). Men's Teams Only Women's Teams Only Not Allocated by Gender i Indirect Facilities and Indirect Facilities and Indirect Facilities and Revenues by Source Administrative Support. Administrative Support. Administrative Support. Baseball ll 3 i 1 Basketball .. - ml Football 1 eon 3 I -5 i Gymnastics i Soccer i . Softball 2 i i Swimming and Diving Tennis 'l ,l 1 kmTrack and Field. X-Country Volleyball Wrestling Others . . - - .. - 5 T: 7' 0 will v- i Subtotal All Teams i 0 0 Revenue Not Related to Speci?c Teams Mira?.?? Mir..mz