name of reporting institution: kansas state university ... amounts in excess of ... athletics...

Name of Reporting Institution: Kansas State University Information for the Reporting Year: 2011

Check to release your information to your conference This will enable your data to be included in a summary that is sent to the conference office if they request it. Number of Undergraduates (i.e.; full-time, baccalaureate, degree-seeking students) by Gender: (Use fall semester enrollment figures)

Institutional Contact:

Current Classification:

Miscellaneous Information: Total Revenues amd Operating Expenses of the Entire Institution as Indicated on the Institution's Financial Statement:

Institution’s Education and General Expenses: * E & G as defined in NACUBO’S Finance and Reporting Manual: E&G expenses are categorized as instruction, research, public service, academic support, student services, instructional support, and scholarships and fellowships. E&G does not include auxiliary enterprises, hospitals or independent operations.

Average Cost of Full Grant-In-Aid: (Institution's total cost for tuition, fees, room and board, and books)

15.02.5 Full Grant-in-Aid. A full grant-in-aid is financial aid that consists of tuition and fees, room and board, and required course-related books. Total Cost of Attendance:

15.02.2 Cost of attendance. The "cost of attendance" is an amount calculated by an institutional financial aid office, using federal regulations, that includes the total cost of tuition and fees, room and board, books and supplies, transportation, and other expenses related to attendance at the institution. (Adopted: 1/11/94) Refer to 15.02.2.1 for Calculation of Cost of Attendance. Please verify the Men's, Women's and Mixed Teams your institution sponsors:

Number PercentMale Undergraduates: 9979 52.0%

Female Undergraduates: 9226 48.0%

Total Undergraduates: 19205 100.0%

Primary Contact Person: Stacy Martin

Person best suited for the NCAA to contact with questions regarding the data submitted. Title: Assistant AD for Business

Phone: ( ) - 785 532 6020

Email: [email protected]

--------------------------------- CEO: Mr. Kirk Schulz

CEO's e-mail address: [email protected]

--------------------------------- * University CFO: Reid Sigmon

* University CFO's e-mail address: [email protected]

--------------------------------- Auditors(NCAA Agreed-Upon Procedures): Sink, Gordon, and Associates LLP

NCAA division 1-A II (with football)

1-AA II (without football)1-AAA III (with football)

III (without football)

Revenues: 665300000

Expenses: 615200000

E & G : 539500000

In-State: 15273

Out-of-State: 25566

In-State: 18906

Out-of-State: 29200

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

Baseball X Basketball X X Bowling Cross Country X Equestrian X Fencing Field Hockey Football X Golf X X

Revenue/Expense Summary

Gymnastics Ice Hockey Lacrosse Rifle Rowing X Rugby Sand Volleyball Skiing Soccer Softball Swimming Tennis X Track, Indoor X Track, Outdoor X Volleyball X Water Polo Wrestling Others

ID Item Amount Definition1

Ticket Sales. 14403374Include 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).

2 Student Fees 710695 Include student fees assessed and restricted for support of intercollegiate athletics.

3 Guarantees. 1051450 Include revenue received from participation in away games.

4

Contributions. 26503774

Include amounts received directly from individuals, corporations, associations, foundations, clubs or other 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 securities and in-kind contributions. In-kind contributions may include dealer-provided automobiles (market 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).

5Compensation and Benefits Provided by a Third Party.

0Include all amounts provided by a third party and contractually guaranteed by the institution, but not included on the institution?s W-2 (e.g., 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 Categories 20 and 22 combined.

6Direct State or Other Government Support.

0

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).

7Direct Institutional Support. 1511562

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 (e.g., 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).

8Indirect Facilities and Administrative Support.

1069394

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 office for a reasonable allocation. If counted here, include offsetting expenditure equal in value in Expense Category 32 (Indirect Facilities and Administrative Support).

9NCAA/Conference Distributions including all tournament revenues.

13714349

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).

10 Broadcast, Television, Radio, and Internet Rights.

3598810Include institutional revenue received directly for radio and television broadcasts, Internet and e-commerce rights received through institution-negotiated contracts.

11 Program Sales, Concessions, Novelty Sales, and Parking.

1192689Include 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).

12 Royalties, Licensing, Advertisements and Sponsorships.

1438389Include 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 (e.g., equipment, apparel, soft drinks, water and isotonic products).

13 Sports Camp Revenues. 0 Include amounts received by the athletics department for sports-camps and clinics.

14 Endowment and Investment Income.

1563861Include endowment spending policy distribution and other investment income in support of the 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.?

15Other Operating Revenue. 3189487

Less than 5% of total revenues may appear on this line. If the number is greater than 5%, please reclassify adequate revenue to the appropriate category(ies) above to bring the category to less than 5% of the total operating revenue.

16 Total Operating Revenue. 69947834 Add Categories 1-15.

Expenses17

Athletic Student Aid. 5566003

Include the total amount of athletically related student aid awarded, including summer school 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 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.

18 Guarantees. 1620729 Include amounts paid to visiting participating institutions.

19Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities.

9234883

Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., 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

Revenue/Expense Detail

to satisfy a contractual agreement for coaching in Category 23 (Severance Payments). 20

Coaching Other Compensation and Benefits Paid by a Third Party.

0

Include all compensation paid to the coaching staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party).

21

Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities.

9149178

Include gross salaries, bonuses and benefits paid to administrative staff (i.e., football secretary, sport-specific trainer) that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., 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). 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.

22 Support Staff/Administrative Other Compensation and Benefits Paid by a Third Party.

0

Include all compensation paid to the support staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party).

23 Severance Payments. 1650000 Include severance payments and applicable benefits recognized for past coaching and administrative personnel.

24Recruiting. 914411

Include 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.

25Team Travel 3206679

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.

26 Equipment, Uniforms and Supplies.

1165587 Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds.

27 Game Expenses. 1351973Include game-day expenses other than travel that are necessary for intercollegiate athletics competition, including officials, security, event staff, ambulance and such.

28 Fund Raising, Marketing and Promotion.

2173685 Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such.

29Sports Camp Expenses. 0

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 benefits should be reported in Categories 19, 20, 21 or 22.

30 Direct Facilities, Maintenance, and Rental.

4751118Include direct facilities costs charged to intercollegiate athletics, including building and grounds maintenance, utilities, rental fees, operating leases, equipment repair and maintenance, and debt service.

31 Spirit Groups 269754 Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc.

32Indirect Facilities and Administrative Support.

1069394

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 office for a reasonable allocation. If counted here, include offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support).

33 Medical Expenses and Medical Insurance

815931 Include medical expenses and medical insurance premiums for student-athletes.

34 Memberships and Dues. 1728752 Include memberships, conference and association dues.

35

Other Operating Expenses. 1881171

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 benefits (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. If the number is greater than 10%, please provide the top three categories and amounts in the comments section below.

36 Total Operating Expenses. 46549248 Add Categories 17-35.

37Transfers to Institution 0

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.

38 Total Expenses 46549248 Add Categories 36-37.

1 Ticket Sales.

14403374Include 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).

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

Revenues by Source Ticket Sales. Ticket Sales. Ticket Sales.Baseball 88469

Basketball 3584504 225786

Equestrian

Football 10356150

Golf

Rowing

Tennis

Track and Field, X-Country

Volleyball 43182

Others

Subtotal All Teams 14029123 268968

Revenue Not Related to Specific Teams 105283

Total Revenue 14029123 268968 105283

2 Student Fees 710695 Include student fees assessed and restricted for support of intercollegiate athletics.


Revenues by Source Student Fees Student Fees Student FeesBaseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


Total Revenue 710695

3 Guarantees. 1051450 Include revenue received from participation in away games.


Revenues by Source Guarantees. Guarantees. Guarantees.Baseball


Equestrian

Football 954450

Golf

Rowing

Tennis

Track and Field, X-Country 4000

Volleyball

Others

Subtotal All Teams 1044450 3000 4000

Revenue Not Related to Specific Teams

Total Revenue 1044450 3000 4000

4

Contributions. 26503774

Include amounts received directly from individuals, corporations, associations, foundations, clubs or other 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 securities and in-kind contributions. In-kind contributions may include dealer-provided automobiles (market 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).


Revenues by Source Contributions. Contributions. Contributions.Baseball 6900


Equestrian

Football 4033017

Golf

Rowing

Tennis


Volleyball

Others



Total Revenue 7177727 23512 19302535

5 Compensation and Benefits Provided by a Third Party.

0Include all amounts provided by a third party and contractually guaranteed by the institution, but not included on the institution?s W-2 (e.g., 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 Categories 20 and 22 combined.


Revenues by SourceCompensation and Benefits Provided by a Third

Party.Compensation and Benefits Provided by a Third

Party.Compensation and Benefits Provided by a Third

Party.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams

Revenue Not Related to Specific Teams Total Revenue

6Direct State or Other Government Support.

0

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).


Revenues by Source Direct State or Other Government Support. Direct State or Other Government Support. Direct State or Other Government Support.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


Total Revenue

7 Direct Institutional Support.

1511562Include 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 (e.g., 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).


Revenues by Source Direct Institutional Support. Direct Institutional Support. Direct Institutional Support.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams



8 Indirect Facilities and Administrative Support.

1069394

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 office for a reasonable allocation. If counted here, include offsetting expenditure equal in value in Expense Category 32 (Indirect Facilities and Administrative Support).


Revenues by Source Indirect Facilities and Administrative Support. Indirect Facilities and Administrative Support. Indirect Facilities and Administrative Support.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams



9 NCAA/Conference Distributions including all tournament revenues.

13714349

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).


Revenues by Source NCAA/Conference Distributions including all tournament revenues.

NCAA/Conference Distributions including all tournament revenues.

NCAA/Conference Distributions including all tournament revenues.

Baseball

Basketball 3507746

Equestrian

Football 7717223

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams 11224969


2489380

Total Revenue 11224969 2489380

10 Broadcast, Television, Radio, and Internet Rights.

3598810Include institutional revenue received directly for radio and television broadcasts, Internet and e-commerce rights received through institution-negotiated contracts.


Revenues by Source Broadcast, Television, Radio, and Internet Rights.

Broadcast, Television, Radio, and Internet Rights.

Broadcast, Television, Radio, and Internet Rights.

Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


3598810


11 Program Sales, Concessions, Novelty Sales, and Parking.

1192689Include 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).


Revenues by SourceProgram Sales, Concessions, Novelty Sales, and

Parking.Program Sales, Concessions, Novelty Sales, and

Parking.Program Sales, Concessions, Novelty Sales, and

Parking.Baseball 1053


Equestrian

Football 399155

Golf

Rowing

Tennis


Volleyball 1707

Others



466522

Total Revenue 667390 58777 466522

12 Royalties, Licensing, Advertisements and Sponsorships.

1438389Include 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 (e.g., equipment, apparel, soft drinks, water and isotonic products).


Revenues by SourceRoyalties, Licensing, Advertisements and

Sponsorships.Royalties, Licensing, Advertisements and

Sponsorships.Royalties, Licensing, Advertisements and

Sponsorships.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


1438389


13 Sports Camp Revenues. 0 Include amounts received by the athletics department for sports-camps and clinics.


Revenues by Source Sports Camp Revenues. Sports Camp Revenues. Sports Camp Revenues.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


Total Revenue

14Endowment and Investment Income.

1563861Include endowment spending policy distribution and other investment income in support of the 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.?


Revenues by Source Endowment and Investment Income. Endowment and Investment Income. Endowment and Investment Income.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams



15 Other Operating Revenue.

3189487Less than 5% of total revenues may appear on this line. If the number is greater than 5%, please reclassify adequate revenue to the appropriate category(ies) above to bring the category to less than 5% of the total operating revenue.


Revenues by Source Other Operating Revenue. Other Operating Revenue. Other Operating Revenue.Baseball

Basketball 17269

Equestrian

Football

Golf

Rowing

Tennis


Volleyball 78

Others



Total Revenue 17269 78 3172140

16 Total Operating Revenue. 69947834 Add Categories 1-15.


Revenues by Source Total Operating Revenue. Total Operating Revenue. Total Operating Revenue.Baseball 96422

Basketball 10604511 309368

Equestrian

Football 23459995

Golf

Rowing

Tennis


Volleyball 44967

Others



Total Revenue 34160928 354335 35432571

17Athletic Student Aid.

5566003


Male Athletes Female Athletes Not Allocated by Gender Scholarships Scholarships Scholarships

SportEquivalencies

Awarded in 2010-2011

Number of Students Receiving Athletic

Aid

Total Dollar Amount

Equivalencies Awarded in 2010-

2011


Aid

Total Dollar Amount

Equivalencies Awarded in 2010-

2011


Aid

Total Dollar Amount

Baseball 12.87 29 332218

Basketball 12.5 13 403359 13.5 14 359417

Equestrian 15.69 50 371714

Football 83 83 2049925

Golf 4.42 12 94974 6.5 10 147468

Rowing 18.94 72 318711

Tennis 8.5 9 232955


30.44 59 742854

Volleyball 11.95 14 296497

Others

Expenses Not Related to Specific Teams

6.16 18 116899 4.58 2 71812 2 4 27200

Totals 118.95 155 2997375 79.66 171 1798574 32.44 63 770054

18 Guarantees. 1620729 Include amounts paid to visiting participating institutions.


Expenses by Object of Expenditure Guarantees. Guarantees. Guarantees.Baseball 53877


Equestrian

Football 975000

Golf

Rowing

Tennis


Volleyball 16225

Others



Total Expenses 1505884 110875 3970

19Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities.

9234883

Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., 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).

20Coaching Other Compensation and Benefits Paid by a Third Party.

0

Include all compensation paid to the coaching staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party).

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

Sport Number of Positions

FTE

Coaching Salaries, Benefits, and Bonuses Paid by the University and Related

Entities.

Coaching Other Compensation and Benefits

Paid by a Third Party.

Number of Positions

FTE


Entities.



Baseball 1 1 237554 2 2 265289

Basketball 1 1 1433905 3 3 883055

Football 1 1 1974102 9 9 2132741

Golf 1 1 94524


1 .5 92796 5 2.5 109181

Others

Subtotal All Teams

5 4.5 3832881 19 16.5 3390266

Expenses Not Related to Specific Teams Total Expenses 3832881 3390266

Women's Teams Head Coaches Women's Teams Assistant Coaches

Sport Number of Positions FTE


Entities.



Number of Positions FTE


Entities.



Basketball 1 1 595016 3 3 381772

Equestrian 1 1 55621 2 2 78410

Golf 1 1 78302

Rowing 1 1 105574 2 2 91351

Tennis 1 1 87701 1 .5 22099


1 .5 92796 5 2.5 109181

Volleyball 1 1 154046 2 2 159867

Others

Subtotal All Teams

7 6.5 1169056 15 12 842680

Expenses Not Related to Specific Teams Total Expenses 1169056 842680

21

Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities.

9149178

Include gross salaries, bonuses and benefits paid to administrative staff (i.e., football secretary, sport-specific trainer) that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., 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). 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.


0

Include all compensation paid to the support staff by a third party and contractually guaranteed by the institution, but not included on the institution?s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party).


Expenses by Object of

Expenditure

Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the

University and Related Entities.

Support Staff/Administrative Other Compensation and Benefits










Baseball 55585


Equestrian 42727

Football 878901

Golf 62669

Rowing

Tennis


51492

Volleyball 57066

Others

Subtotal All Teams

1369793 273088 51492


7454805

Total Expenses 1369793 273088 7506297

23 Severance Payments. 1650000 Include severance payments and applicable benefits recognized for past coaching and administrative personnel.


Expenses by Object of Expenditure Severance Payments. Severance Payments. Severance Payments.Baseball

Basketball

Equestrian

Football 1650000

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams 1650000


Total Expenses 1650000

24Recruiting. 914411



Expenses by Object of Expenditure Recruiting. Recruiting. Recruiting.Baseball 62057


Equestrian 9788

Football 361196

Golf 8086 12841

Rowing 15428

Tennis 20058


Volleyball 32531

Others



Total Expenses 626132 221793 66486

25 Team Travel

3206679Include 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.


Expenses by Object of Expenditure Team Travel Team Travel Team TravelBaseball 258136


Equestrian 69859

Football 851871

Golf 64252 45829

Rowing 238343

Tennis 62808


Volleyball 193872

Others



Total Expenses 1793845 1070727 342107

26 Equipment, Uniforms and Supplies. 1165587 Include items that are provided to the teams only. Equipment amounts are those expended from current or operating funds.


Expenses by Object of Expenditure Equipment, Uniforms and Supplies. Equipment, Uniforms and Supplies. Equipment, Uniforms and Supplies.Baseball 101730


Equestrian 140898

Football 451854

Golf 30513 24268

Rowing 52901

Tennis 21958


Volleyball 45404

Others


Expenses Not Related to Specific Teams 46377

Total Expenses 671701 346268 147618

27 Game Expenses. 1351973 Include game-day expenses other than travel that are necessary for intercollegiate athletics competition, including officials, security, event staff, ambulance and such.


Expenses by Object of Expenditure Game Expenses. Game Expenses. Game Expenses.Baseball 46315


Equestrian 18123

Football 566651

Golf 4479

Rowing 3462

Tennis 13028


Volleyball 35534

Others



Total Expenses 851265 229512 271196

28 Fund Raising, Marketing and Promotion. 2173685 Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such.


Expenses by Object of Expenditure Fund Raising, Marketing and Promotion. Fund Raising, Marketing and Promotion. Fund Raising, Marketing and Promotion.Baseball 11202


Equestrian 255

Football 94989

Golf 489

Rowing 823

Tennis


6320

Volleyball 8516

Others



Total Expenses 135402 62726 1975557

29 Sports Camp Expenses.

0Include 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 19, 20, 21 or 22.


Expenses by Object of Expenditure Sports Camp Expenses. Sports Camp Expenses. Sports Camp Expenses.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


Total Expenses

30 Direct Facilities, Maintenance, and Rental.

4751118Include direct facilities costs charged to intercollegiate athletics, including building and grounds maintenance, utilities, rental fees, operating leases, equipment repair and maintenance, and debt service.


Expenses by Object of Expenditure Direct Facilities, Maintenance, and Rental. Direct Facilities, Maintenance, and Rental. Direct Facilities, Maintenance, and Rental.Baseball 95162


Equestrian 131305

Football 686381

Golf 50400 50948

Rowing 30129

Tennis 24076


Volleyball 14899

Others



Total Expenses 849793 280944 3620381

31 Spirit Groups 269754 Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc.


Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit GroupsBaseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams



32 Indirect Facilities and Administrative Support.

1069394

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 office for a reasonable allocation. If counted here, include offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support).


Expenses by Object of Expenditure Indirect Facilities and Administrative Support. Indirect Facilities and Administrative Support. Indirect Facilities and Administrative Support.Baseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams



33 Medical Expenses and Medical Insurance 815931 Include medical expenses and medical insurance premiums for student-athletes.


Expenses by Object of Expenditure Medical Expenses and Medical Insurance Medical Expenses and Medical Insurance Medical Expenses and Medical InsuranceBaseball 29343


Equestrian 2979

Football 148822

Golf 18 832

Rowing 11274

Tennis 6676


Volleyball 12642

Others



Total Expenses 198020 46284 571627

34 Memberships and Dues. 1728752 Include memberships, conference and association dues.


Expenses by Object of Expenditure Memberships and Dues. Memberships and Dues. Memberships and Dues.Baseball 3129


Equestrian 2317

Football 21826

Golf 938 5387

Rowing 2434

Tennis 4262


Volleyball 9983

Others



Total Expenses 42628 40360 1645764

35 Other Operating Expenses.

1881171

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 benefits (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. If the number is greater than 10%, please provide the top three categories and amounts in the comments section below.


Expenses by Object of Expenditure Other Operating Expenses. Other Operating Expenses. Other Operating Expenses.Baseball 39196


Equestrian 18895

Football 163873

Golf 1532 5258

Rowing 6161

Tennis 6282


Volleyball 12778

Others


Expenses Not Related to Specific Teams 0 0 1430234

Total Expenses 303237 106800 1471134

36 Total Operating Expenses. 46549248 Add Categories 17-35.


Expenses by Object of Expenditure Total Operating Expenses. Total Operating Expenses. Total Operating Expenses.Baseball 1590793

Basketball 4950216 2520851

Equestrian 942891

Football 13008132

Golf 350205 433802

Rowing 876591

Tennis 501903


Volleyball 1049860

Others



Total Expenses 20218222 6599687 19731339

37 Transfers to Institution

0Include, 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.


Expenses by Object of Expenditure Transfers to Institution Transfers to Institution Transfers to InstitutionBaseball

Basketball

Equestrian

Football

Golf

Rowing

Tennis


Volleyball

Others

Subtotal All Teams


Total Expenses

38 Total Expenses 46549248 Add Categories 36-37.


Expenses by Object of Expenditure Total Expenses Total Expenses Total ExpensesBaseball 1590793

Basketball 4950216 2520851

Equestrian 942891

Football 13008132

Golf 350205 433802

Rowing 876591

Tennis 491290


Volleyball 1049860

Others



Total Expenses 20218222 6589074 20501953

50

Table 1

581

Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity 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 ParticipantsNumber of Participants

Participating on a Second TeamNumber of Participants

Participating on a Third Team

Sport Coed Teams

Men's Teams Women's Teams Men's Teams Women's Teams Men's Teams Women's Teams

Baseball 40

Basketball 16 13

Cross Country X 10 10 10 10 10 10

Equestrian 55

Football 134

Golf 12 10

Rowing 82

Tennis 10

Track, Indoor X 47 38 47 38

Track, Outdoor X 47 39 47 39

Volleyball 18

Others

Total Participants 306 275 104 87 10 10

Per Participants 52.7% 47.3%

Unduplicated Count of Participants 252.0 230.0

51 Table 2A 5 Table 2A - - - Head Coaches Assignments Men's Teams

Head Coaches of Men's Teams Male Coaches - Head Count Female Coaches - Head Count

Sport Full Time Coaching Duties

Part Time Coaching Duties

Full Time University Employee

Part Time University Employee or Volunteer

Full Time Coaching Duties




Baseball 1 1

Basketball 1 1

Football 1 1

Golf

1 1


1 1

Others

Coaching Position Totals

4 1 5

52 Table 2B 7 Table 2B - - - Head Coaches Assignments Women's Teams

Head Coaches of Women's Teams Male Coaches - Head Count Female Coaches - Head Count









Basketball 1 1

Equestrian 1 1

Golf 1 1

Rowing 1 1

Tennis 1 1


1 1

Volleyball 1 1

Others


2 1 3 4 4

53 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

SportFull Time

Coaching DutiesPart Time

Coaching Duties







Baseball 2 2

Basketball 3 3

Football 9 9

Golf


3 3 2 2

Others


14 3 17 2 2

54 Table 3B 15 Table 3B - - - Assistant Coaches Assignments Women's Teams

Assistant Coaches of Women's Teams Male Coaches - Head Count Female Coaches - Head Count









Basketball 3 3

Equestrian 2 2

Golf

Rowing 2 2

Tennis 1 1


3 3 2 2

Volleyball 2 2

Others


2 3 5 7 3 9 1

56 Table 4 - Operating Expenses

5459377All expenses an institution incurs attributable to home, away, and neutral-site intercollegiate athletic contests (commonly known as ``game-day expenses''), for (A) Lodging, meals, transportation, uniforms, and equipment for coaches, team members, support staff (including, but not limited to team managers and trainers), and others; and (B) Officials. This is calculated from data entered earlier in the system.

Operating Expenses Per Capita ExpensesSport Men's Teams Women's Teams Men's Teams Women's Teams

Comments

Capital Expenditure Survey

Baseball 406181 10155

Basketball 941010 680220 58813 52325

Equestrian 228880 4161

Football 1870376 13958

Golf 99244 70097 8270 7010

Rowing 294706 3594

Tennis 97794 9779

Track and Field, X-Country 248030 248030 2385 2851

Volleyball 274810 15267

Others

Total Operating Expense 3564841 1894537 11650 6889

Percent of Total 65.3% 34.7%

55 Comments Please include any comments.

The Kansas State Athletic Department is a separate non-profit corporation and utilizes full accrual accounting. All figures are audited and are in conformance with GAAP accounting principles.

1. Does your institution utilize an athletic facility that is not under the direct control of the university (e.g. municipal facility, professional facility)? Yes. Go to question 2. No. Go to question 3.

2. If the facility(s) is not under the control of the university, check one or more of the following boxes: Football Stadium?Basketball Facility?Other

3. Current year additions: Additions to facilities during the current reporting period. a. Football Athletics Facilities 590027

b. Basketball Athletics Facilities

c. Other Athletics Facilities 45009

d. Total Athletics Facilities (a+b+c) 635036

e. Other Institutional Facilities 104800000

4. Current year deletions: Deletions of facilities during the current reporting period. a. Football Athletics Facilities

b. Basketball Athletics Facilities

c. Other Athletics Facilities 450583

d. Total Athletics Facilities (a+b+c) 450583

e. Other Institutional Facilities 55480000

5. Total book value of athletically-related and university plant and equipment net of depreciation. Athletically-Related Property Plant and Equipment balance. 14622131

Institution's Total Property Plant and Equipment balance.* 463720000

6. Total annual debt service on athletic and university facilities. Athletically-Related Facilities Annual Debt Service 1587618

Institution's Annual Debt Service* 18530000

7. Total debt outstanding on athletic and university facilities. Athletically-Related Outstanding Debt Balance 27205889

Institution's Total Outstanding Debt Balance* 230033000

Surplus/Deficit Allocation and Additional Athletics Financial Information 8. Total Athletics Revenues/Expenses (fields a. - c. are pre-populated based upon data already captured in Rev/Exp category reporting)

a. Total Athletics Revenues 69947834

b. Total Athletics Expenses 46549248

c. Surplus(Deficit) 23398586

How is the deficit funded or surplus allocated? (Enter amount where applicable)

d. Athletic Reserve (enter negative "-" if deficit indicated in 1.c above) 23398586

e. Auxillary Reserve (enter negative "-" if deficit indicated in 1.c above)

f. Institutional Reserve (enter negative "-" if deficit indicated in 1.c above)

g. Other (enter negative "-" if deficit indicated in 1.c above)

Comment

Revenues by Sport


Questions 9 – 13 apply only to DI schools. For FY2009 reporting, this was voluntary. Beginning with FY2010 reporting, questions 9 through 11 will be required as stipulated by the referenced by-laws: 9. 3.2.4.16 (d) Value of endowments at fiscal year-end that are dedicated to the sole support of athletics:

11154223

10. 3.2.4.16 (e) If applicable, value of all pledges at fiscal year-end that solely support athletics:

9190440

11. 3.2.4.16 (f) The athletics department fiscal year-end unrestricted fund balance:

8004432

Additional Financial Information (voluntary submission if applicable) 12. Direct support athletics provides back to the university/academics:

4797183

Purpose of the direct support:Tuition and Housing - $4,399,428<br/>Licensing Fees - $217,755<br/>Administrative Fee - $180,000

Indirect Facilities and Administrative Support * the following questions pertain to the Financial Reporting System’s category #32 – Indirect Facilities and Administrative Support. 13a. What indirect cost allocation methodology was used in determining your indirect facilities and administrative support?

Federal Indirect Cost MethodologySquare footage/space Headcount Salaries Percent of budget Other *Please specify (Max. 50 Chars.)

13b. Other than the Agreed Upon Procedures Report, for what other purposes has the indirect cost methodology been used?


70Table 7 -- Revenues.

68878440

You must also include revenues attributable to intercollegiate athletic activities. This means revenues from appearance guarantees and options, an athletic conference, tournament or bowl games, concessions, contributions from alumni and others, institutional support, program advertising and sales, radio and television, royalties, signage and other sponsorships, sports camps, State or other government support, student activity fees, ticket and luxury box sales, and any other revenues attributable to intercollegiate athletic activities. This is calculated from data entered earlier in the system.

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

Revenues Attributable to Specific Teams Table 7 -- Revenues. Table 7 -- Revenues. Table 7 -- Revenues. Table 7 -- Revenues.Baseball 96422 96422

Expenses by Sport

Miscellaneous Information

Basketball 10604511 309368 10913879

Equestrian 0

Football 23459995 23459995

Golf 0

Rowing 0

Tennis 0

Track and Field, X-Country 4000 4000

Volleyball 44967 44967

Others 0

Total Revenue excluding football and basketball 96422 44967 141389

Total Revenue 34160928 354335 4000 34519263

Revenue Not Related to Specific Teams 34359177 34359177

Grand Total Revenue 34160928 354335 34363177 68878440

71Table 8 -- Expenses.

45479854Expenses attributable to intercollegiate athletic activities. These include appearance guarantees and options, athletically related student aid, contract services, equipment, fundraising activities, operating expenses i.e.(game-day expenses), promotional activities, recruiting expenses, salaries and benefits, supplies, travel, and any other expenses attributable to intercollegiate athletic activities. This is calculated from data entered earlier in the system.

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

Expenses Attributable to Specific Teams Table 8 -- Expenses. Table 8 -- Expenses. Table 8 -- Expenses. Table 8 -- Expenses.Baseball 1590793 1590793

Basketball 4950216 2520851 7471067

Equestrian 942891 942891

Football 13008132 13008132

Golf 350205 433802 784007

Rowing 876591 876591

Tennis 501903 501903

Track and Field, X-Country 201977 201977 1457331 1861285

Volleyball 1049860 1049860

Others 0

Total Expenses excluding football and basketball 2142975 4007024 6149999

Total Expenses 20101323 6527875 1457331 28086529

Expenses Not Related to Specific Teams 116899 71812 17204614 17393325

Grand Total Expenses 20218222 6599687 18661945 45479854

17Athletically Related Student Aid


Men's Teams 2880476

Women's Teams 1726762

Total Amount 4607238

24 Recruiting Expenditures


Men's Teams 626132

Women's Teams 221793

Total Recruiting Expenses 847925

19Head Coaches

Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., 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

Salaries compensation benefits). Place any payment made to previous coaches to satisfy a contractual agreement for coaching in Category 23 (Severance Payments).

Average Salaries of Head Coaches Dollars per FTE FTE's Dollars per Position Number of Positions

Men's Teams 851751.33 4.5 766576.2 5

Women's Teams 179854.77 6.5 167008 7

19Assistant Coaches Salaries

Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., 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).

Average Salaries of Assistant Coaches Dollars per FTE FTE's Dollars per Position Number of Positions

Men's Teams 205470.67 16.5 178435.05 19

Women's Teams 70223.33 12.0 56178.67 15

Statement of Revenues and Expenses For the year ended June 30, 2011 (UNAUDITED)

Non-Men's Women's Other Program

ID Item Football Basketball Basketball Sports Specific Total1 Ticket Sales. 10356150 3584504 225786 131651 105283 14403374 2 Student Fees 0 0 0 0 710695 710695 3 Guarantees. 954450 90000 3000 4000 0 1051450 4 Contributions. 4033017 3137810 23512 6900 19302535 26503774 5 Compensation and Benefits Provided by a Third Party. 0 0 0 0 0 0 6 Direct State or Other Government Support. 0 0 0 0 0 0 7 Direct Institutional Support. 0 0 0 0 1511562 1511562 8 Indirect Facilities and Administrative Support. 0 0 0 0 1069394 1069394 9 NCAA/Conference Distributions including all tournament

revenues. 7717223 3507746 0 0 2489380 13714349

10 Broadcast, Television, Radio, and Internet Rights. 0 0 0 0 3598810 3598810 11 Program Sales, Concessions, Novelty Sales, and Parking. 399155 267182 57070 2760 466522 1192689 12 Royalties, Licensing, Advertisements and Sponsorships. 0 0 0 0 1438389 1438389 13 Sports Camp Revenues. 0 0 0 0 0 0 14 Endowment and Investment Income. 0 0 0 0 1563861 1563861 15 Other Operating Revenue. 0 17269 0 78 3172140 3189487 16 Total Operating Revenue. 23459995 10604511 309368 145389 35428571 69947834 Expenses17 Athletic Student Aid. 2049925 403359 359417 2537391 215911 5566003 18 Guarantees. 975000 477007 94650 74072 0 1620729 19 Coaching Salaries, Benefits, and Bonuses Paid by the

University and Related Entities.4106843 2316960 976788 1834292 0 9234883

20 Coaching Other Compensation and Benefits Paid by a Third Party. 0 0 0 0 0 0

21 Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities. 878901 435307 110626 269539 7454805 9149178


0 0 0 0 0 0

23 Severance Payments. 1650000 0 0 0 0 1650000 24 Recruiting. 361196 194793 131147 227275 0 914411 25 Team Travel 851871 619586 460016 1275206 0 3206679 26 Equipment, Uniforms and Supplies. 451854 87604 60839 518913 46377 1165587 27 Game Expenses. 566651 233820 159365 173652 218485 1351973 28 Fund Raising, Marketing and Promotion. 94989 28722 53132 27605 1969237 2173685 29 Sports Camp Expenses. 0 0 0 0 0 0 30 Direct Facilities, Maintenance, and Rental. 686381 17850 29587 399835 3617465 4751118 31 Spirit Groups 0 0 0 0 269754 269754 32 Indirect Facilities and Administrative Support. 0 0 0 0 1069394 1069394 33 Medical Expenses and Medical Insurance 148822 19837 11881 105471 529920 815931 34 Memberships and Dues. 21826 16735 15977 33077 1641137 1728752 35 Other Operating Expenses. 163873 98636 57426 131002 1430234 1881171 36 Total Operating Expenses. 13008132 4950216 2520851 7607330 18462719 46549248 37 Transfers to Institution 0 0 0 0 0 0 38 Total Expenses 13008132 4950216 2520851 7607330 18462719 46549248

Excess (Deficiencies) of Revenues Over (Under) Expenses

10451863 5654295 ( -2211483 ) ( -7461941 ) 16965852 23398586

name of reporting institution: kansas state university ... amounts in excess of ... athletics...

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