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
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