Is there detail of the expense data available which discloses the methods for allocating fixed and
indirect costs among the various sports and the portion of each sport's expenses which are other than
direct and variable?  Is depreciation included in expenses for college sports facilities and, if so,
what are the ages and depreciable methods for major facilities?  Are sports facilities used for any
events other than sports?  Why does every "non-revenue" sport report revenue?

boB



Doug Peterson wrote:

> The following is the University of Minnesota's 2000-2001 athletic department revenue and
> expense numbers, published today in the Star & Tribune.  Given that the athletic department is
> self-funded (no University general funds), three sports pay for the remaining twenty.  With a
> chronically underperforming football program, from a revenue generating perspective, is it an
> wonder that the ticket prices for Gopher Hockey games are so high.
>
> I also found the contrast in the women's basketball numbers pretty stunning (ignore that it needed
> to qualified by saying "women's" and just compare the numbers to any other sport).  And can
> anybody explain why (women's) volleyball would cost more than (women's) hockey?  I can't
> imagine that they traveled that much more and certainly the equipment doesn't cost more.
>
> Doug Peterson
>
> Total       Total       Profit/
> expenses    revenues    loss
>
> Men's basketball
> $2,760,800  $9,059,500  $6,298,700
>
> Men's hockey
>  1,412,500   5,457,500   4,045,000
>
> Football
>  7,275,800  10,253,000   2,977,200
>
> Non-revenue producing sports
>
> There was a $9.8 million loss among the 20 non-revenue sports.
>
> Total       Total       Profit/
> expenses    revenues    loss
>
> Women's basketball
>  1,268,112      44,578  -1,223,534
>
> Women's volleyball
>    894,561     121,765    -772,796
>
> Men's track and field/cross country
>    785,567      24,009    -761,558
>
> Women's hockey
>    767,058      64,464    -702,594
>
> Men's baseball
>    767,891      82,951    -684,940
>
> Women's track and field/cross country
>    674,489      18,174    -656,315
>
> Men's swimming and diving
>    551,075      16,257    -534,818
>
> Women's rowing
>    523,820       1,650    -522,170
>
> Women's gymnastics
>    553,422      37,773    -515,649
>
> Women's softball
>    553,482      39,779    -513,973
>
> Women's soccer
>    513,657      34,987    -478,670
>
> Women's swimming and diving
>    506,389      29,687    -476,702
>
> Men's wrestling
>    550,979     112,668    -438,311
>
> Men's gymanstics
>    363,185       4,497    -358,688
>
> Women's tennis
>    350,845       3,247    -347,598
>
> Men's tennis
>    383,226      60,977    -322,249
>
> Men's golf
>    332,932      25,062    -307,870
>
> Women's golf
>    242,153       5,064    -237,089