25 Support Staff/ Include all compensation compensation, None noted by Administrative paid to the support staff bonuses and benefits paid any school. Compensation, by a third party and to administrative and Benefits and contractually guaranteed support staff by a third Bonuses paid by the institution, but not party and contractually by Third Party included on the guaranteed by the institution’s W-2 (e.g., car institution, but not stipend, country club included on the institutions membership, W-2 including: entertainment allowance, clothing allowance, Car stipend. • speaking fees, housing Country club • allowance, compensation membership. from camps, radio Allowances for clothing, • income, television housing, entertainment. income, shoe and apparel Speaking fees. • income). Expense Camps compensation. • Categories 20 and 22 Media income. • combined should equal Shoe and apparel income. • Revenue Category 5 (Compensation and Expense Category 23 and Benefits Provided by a 25 should equal Category Third Party). 10. 26 Severance Include severance Input severance payments Payments payments and applicable and applicable benefits benefits recognized for recognized for past past coaching and coaching and administrative personnel. administrative personnel. 27 Recruiting Include transportation, Input transportation, lodging and meals for lodging and meals for prospective prospective and institutional and institutional personnel on official and personnel on official and unofficial visits, telephone unofficial visits, telephone call charges, postage and call charges, postage and such. Include value of use such. Include value of use of institution’s own of institution’s own vehicles or airplanes as vehicles or airplanes as well well as in-kind value of as in-kind value of loaned loaned or contributed or contributed transportation. transportation.
25 Support Staff/ Administrative Compensation, Benefits and Bonuses paid by Third Party 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). compensation, bonuses and benefits paid to administrative and support staff by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 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. None noted by any school. 26 Severance Payments Include severance payments and applicable benefits recognized for past coaching and administrative personnel. Input severance payments and applicable benefits recognized for past coaching and administrative personnel. 27 Recruiting Include transportation, lodging and meals for prospective 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. Input transportation, lodging and meals for prospective 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%20Financial%20Reporting%20Guidance%202018.docx