(08-14-2019 11:40 AM)mturn017 Wrote:  

(08-13-2019 06:37 PM)doberman1 Wrote:  Most of the schools represented that have issues about what we spend have at least 60% allocated. This is something to consider that they are not. We get gripes in Arkansas for taking 31%. They would be shut down if they were here.

Also, one would be considered a wise man if he were to listen to Arkstatefan. He probably knows more about college athletics than the rest of us on this board combined. Ask the old-timers on here, they'll tell you.

You would have much higher than 31% if you reporting by VA standards.

We can't report by VA standards as we have to comply with AR standards, which is Arkstatefan's point. If those standards seem to be more favorable than in your state maybe that explains why Sam Walton chose to headquarter Walmart here. I confess that I know next to nothing about accounting. But I do know that just a few years back we were attempting to run an FBS/Division 1 program on 14-16 million. We've come a long way under excellent leadership. We've spent roughly 80-90 million in the last few years on various facilities. That's because donations are way up. Many around Jonesboro gripe about our AD because they want championships in all sports every year, but he is our MVP in terms of becoming relevant again. We are light years ahead of where we were just 10 years ago. It's not all due to accounting.

(08-14-2019 01:47 PM)GSUALUM17 Wrote:  

(08-14-2019 12:26 PM)EigenEagle Wrote:  People are giving StAte and hard time and not paying attention to Georgia State who is only about half a million behind them.

Their contributions jumped from $880k to $6.4 million (?). Their revenue also grew from $30M to $39M, which is higher than the 5% growth cap the Georgia BoR put on athletics programs.

Could be that GSU Stadium brings in serious contributions to the atheltics...

Quoting Ben Moore from the 247 site...
"As Mike has said [GSU Associate AD] on our podcast, there are revenue generating events happening daily at our Stadium. Many that no one ever hears about. 

During media day, ESPN Gameday was filming and the day before Pizza Hut shot a commercial. Lots of TV shows and movies are being shot on the property as well..."

$5 million+ worth of revenue for stadium rental? I doubt that. I doubt most Power 5s can make that kind of money renting out stadiums. I don't think you paid anywhere close to that to rent the Georgia Dome for a whole season.

(08-14-2019 01:47 PM)GSUALUM17 Wrote:  

(08-14-2019 12:26 PM)EigenEagle Wrote:  People are giving StAte and hard time and not paying attention to Georgia State who is only about half a million behind them.

Their contributions jumped from $880k to $6.4 million (?). Their revenue also grew from $30M to $39M, which is higher than the 5% growth cap the Georgia BoR put on athletics programs.

Could be that GSU Stadium brings in serious contributions to the atheltics...

Quoting Ben Moore from the 247 site...
"As Mike has said [GSU Associate AD] on our podcast, there are revenue generating events happening daily at our Stadium. Many that no one ever hears about. 

During media day, ESPN Gameday was filming and the day before Pizza Hut shot a commercial. Lots of TV shows and movies are being shot on the property as well..."

More like that's probably the one time influx of money you got from naming rights when you put a felon's name on your field.

There's no way you're generating that much money from your stadium when that is for FY 18 when your stadium was just opening....these numbers lag by a year. We just finished FY 19. Yea ya'll are generating revenue, but there's no way it comes out to that much difference in one year.

(08-14-2019 03:15 PM)eaglewraith Wrote:  More like that's probably the one time influx of money you got from naming rights when you put a felon's name on your field.

There's no way you're generating that much money from your stadium when that is for FY 18 when your stadium was just opening....these numbers lag by a year. We just finished FY 19. Yea ya'll are generating revenue, but there's no way it comes out to that much difference in one year.

(08-14-2019 11:39 AM)mturn017 Wrote:  

(08-13-2019 04:01 PM)arkstfan Wrote:  

(08-13-2019 03:49 PM)mturn017 Wrote:  

(08-13-2019 03:42 PM)arkstfan Wrote:  

(08-13-2019 03:40 PM)mturn017 Wrote:  But your AD pretty much said they were including contributions intended for capital projects, right? And I'm assuming the corresponding expenditures.

Can't you text search for this discussion from last year or the year before? I don't give a crap other than finding the whole damn thing amusing for the reasons I've already stated.

So you won't be blogging about it this year?

I don't run a website any more but I can put it on an excel worksheet for you in about 15 minutes. Simple as can be to do.

Just not going to re-litigate this **** every year. Like I said previously no one listened years ago when I warned people about these numbers and everyone said I was full of it then. Now that AState benefits from success suddenly everyone who said the numbers were solid thinks they are BS solely in regard to AState. Not heard any mention that JMU is 7th among non-P5 schools or that Cal-Davis out-spends much of CUSA. I'm skeptical that a non-football in the Summit outspends many football schools including most high scholarship FCS schools.

But most of all, I just now have gotten over mostly being off this site for the better part of three months because my cancer treatments had me too damn sick to care, and frankly my give a damn ain't working very well this year.

I'm sorry to hear about that man, I wish you a full recovery. I can't blame you for not giving a ****, message board bs is worthless in the best of times.

I'm just a bean counter that has taken an interest in these figures. You can go to JMU's site and see where I've explained to them that they are full of **** when they say they already have an AAC budget (their delusion is pretty entertaining reading actually, they do real well for an FCS school and pretty well for a G5 but come on). Cal-Davis is outside my sphere of interest. My interest in A States figures should be pretty obvious, according to the database we have the two highest (I think) budgets in G5 outside of the AAC and MWC, which again only matters on the message boards really. If the AAC adds a member and looks at finances I'd assume they'd do a deeper delve into the books but these numbers get compared on here so....

I'm not saying A State is lying or making up numbers, these figures were reviewed by an independent accountant but the drastic change in the figures over a short period of time and where they occur (other revenues, other expenses, donations) certainly raises some eyebrows, my guess is they did some sort of change in accounting methods. And if your AD is including capital projects in these figures and it seems they are based on quotes I've read then I think that's a misinterpretation of the NCAA reporting categories and I can point to NCAA sources that say as much. ODU's budget is inflated compared to others due to the way we report, typically in overhead items and inclusion of expenses that many schools in other states don't include. So our overall budget and student fees are reported higher than they might be if we ere located in another state. VA law dictates this and other states have other laws that require other standards and some account for things differently out of practice. The NCAA acknowledges these differences and it's why drawing apples to apples comparisons is near on impossible. The reason the NCAA has the reporting requirements is to ensure that the presidents and chancellors are alerted to the revenues and expenses of the athletic department, it's really for their benefit. Internet dick measuring is just a byproduct. The purpose of the framework of the reporting is to give an accurate depiction of the annual operating revenues and expenses. So capital expenditures, financing and the like are reported separately.

That's it. I know you to be a well respected poster and understand you have more insight into athletic department workings than most (including myself). My last post came off a little douchy so I apologize for that. Respond if you like, or if anyone else would. This is only my 2nd year of claiming A State's numbers look fishy FTR.

This is the third years of the numbers being in that range.

I know that there have been some gifts and sponsorships that were paid early. Company X says will pay whatever amount over 5 years or 10 years then turns around offers to pre-pay it with the figure being discounted to represent the time value of money. Likewise I know at least one SUBSTANTIAL gift was done that way.

Matching up Foundation tax returns to some other budget things I can get locally, I cannot sort the whole ball o' wax out partly because we are literally dealing with four sets of accounting practices (Fed Title IX, IRS rules for 501©(3), State regulations, and what USA Today asks for which fairly closely tracks NCAA reporting, but the NCAA reporting element is moot until NCAA gives you a login for their system, few years ago I knew someone who knew someone who could get me that stuff and let's just say I miss it) in the various data sources we can get our grubby little hands on.

But back on track. I know AState has been sitting on a decent size wad of cash and stock that was given but doesn't deem it endowment because they are free to exhaust the corpus in 5-10 years depending on the specific situation.

The other side of it all is the AD. Not the current AD but rather the AD who was fired to hire this AD.

I would match up USA Today to Foundation tax records as well as matching up balance sheets I had received when I served on the board of the athletic foundation and I could never reconcile the incredibly low numbers reported for contributions to USA Today against what was reported to the board and to the IRS. Likewise I couldn't match up expenditures either which appeared to seriously under-stated to USA Today.

Dr. Lee when I asked informed me that he the contribution figure reported to USA Today was the net income of the Foundation (numbers were similar but not close enough that it was apparent to me because I considered that possibility). The other thing he was doing in reporting to the NCAA and USA Today was he omitted all athletic expenditures funded by the athletic foundation because that was the practice of the Razorback Foundation when he worked there and he had assumed that was a state regulation because that wasn't how they did it at Oklahoma State, his last job before coming to us.

Nothing reported to USA Today Mid 2002 until into 2013 for AState was accurate because contributions and expenses were under-stated.

Given all that I still can't sort out all revenue sources used now and basically haven't tried since last year.

ADDENDUM
Completely unrelated to athletics but just a story about how gawdawful leadership at AState used to be. For a number of years AState was slowly sinking in the US News rankings.
Then one year while we are in a leadership search we pop way up, have a gain that frankly looks suspicious to me unless US News has changed its ranking system. By my good fortune, my son gets assigned by the school paper to interview the interim chancellor to sort out how the heck the ranking improved so much. Interim gives a blah blah blah explanation of they had taken care to insure they were properly credited for everything. Then he says "Want to know off-the-record what actually happened?" Son being no dummy says yes. "The person whose desk this survey always landed on would go to the file cabinet, pull out last year's answers and copy them down without check to see if the information was still accurate. When I was hired as Vice-Chancellor I thought the ranking seemed off so I had the person bring the surveys to me and I saw what had happened. When the next one arrived I made sure it had the updated information so we had the spike."

Par for the freaking course under the old leadership.

(08-14-2019 03:32 PM)EigenEagle Wrote:  

(08-14-2019 03:15 PM)eaglewraith Wrote:  More like that's probably the one time influx of money you got from naming rights when you put a felon's name on your field.

There's no way you're generating that much money from your stadium when that is for FY 18 when your stadium was just opening....these numbers lag by a year. We just finished FY 19. Yea ya'll are generating revenue, but there's no way it comes out to that much difference in one year.

Oh wait, I forgot. Stock inflation is a white collar crime so nothing will ever really happen to him.

In any case, the number increases from contributions, school funds, and other equals relatively the same amount that would have been increased by receiving that one time donation. Since some of it was stock that had to be sold by the Foundation, it's possible it was routed back to athletics through an avenue other than straight contributions.

No way that much revenue is being generated by the stadium though. I will grant that they are making some money off of it, but not hand over fist.

(08-14-2019 03:48 PM)eaglewraith Wrote:  Oh wait, I forgot. Stock inflation is a white collar crime so nothing will ever really happen to him.

In any case, the number increases from contributions, school funds, and other equals relatively the same amount that would have been increased by receiving that one time donation. Since some of it was stock that had to be sold by the Foundation, it's possible it was routed back to athletics through an avenue other than straight contributions.

No way that much revenue is being generated by the stadium though. I will grant that they are making some money off of it, but not hand over fist.

Honestly, I'm okay with State keeping the money and not changing the name of the field unless the money was stolen or gained through fraud (he was probably really wealthy with or without the SEC charges).

I don't buy for a second they made $5 million on the stadium rental, though. It could be an accounting trick to circumvent the BoR's requirement on percent subsidy, and if that's the case more power to them.

Good lord.

All the talk of felon and name on the field and it never hit me the discussion was about Georgia State, I thought it was about Troy.

Dang folks I'm getting way behind on my trash talk material.

Texas State dropped from 38 mil to 37... While most everyone else increased. A lot of teams passed us up last year in the revenue department. Frustrating...

(08-14-2019 04:58 PM)TXSTRiverBobcat Wrote:  Texas State dropped from 38 mil to 37... While most everyone else increased. A lot of teams passed us up last year in the revenue department. Frustrating...

FWIW looking at the report.
Very small drop in ticket sales. $300,000 drop in contributions. Those two numbers really are good given the circumstances.

Just over a $1.1 million drop in school funds other than student fees.

That's just not enough of a change to stress. Holding that steady in tickets and contributions is encouraging considering the circumstances

It's a source of pride to me that the Georgia Southern football program was built from scratch with mostly small contributions from the Eagle community and we've received more interference than help from the Atlanta Elitists. We certainly need to raise more money but we've always done more with less.

arkstfan, the drop isn't significant, but it's mostly because we didn't have much to lose in either of those categories. Our ticket sales and contributions have always been significantly below where they should be.

(08-14-2019 01:47 PM)GSUALUM17 Wrote:  

(08-14-2019 12:26 PM)EigenEagle Wrote:  People are giving StAte and hard time and not paying attention to Georgia State who is only about half a million behind them.

Their contributions jumped from $880k to $6.4 million (?). Their revenue also grew from $30M to $39M, which is higher than the 5% growth cap the Georgia BoR put on athletics programs.

Could be that GSU Stadium brings in serious contributions to the atheltics...

Quoting Ben Moore from the 247 site...
"As Mike has said [GSU Associate AD] on our podcast, there are revenue generating events happening daily at our Stadium. Many that no one ever hears about. 

During media day, ESPN Gameday was filming and the day before Pizza Hut shot a commercial. Lots of TV shows and movies are being shot on the property as well..."

They are filming The Walking Dead at Zombie Turner Field?

Makes sense in many ways though

(08-13-2019 04:01 PM)arkstfan Wrote:  

(08-13-2019 03:49 PM)mturn017 Wrote:  

(08-13-2019 03:42 PM)arkstfan Wrote:  

(08-13-2019 03:40 PM)mturn017 Wrote:  

(08-13-2019 03:35 PM)arkstfan Wrote:  All I know is years ago I tried to explain to people to not do much comparison of schools from different states and people kept acting like those numbers came down from Mount Sinai and then AState has some big years in fund raising and those people are all popping up like whack a moles because they don't believe the numbers.

But your AD pretty much said they were including contributions intended for capital projects, right? And I'm assuming the corresponding expenditures.

Can't you text search for this discussion from last year or the year before? I don't give a crap other than finding the whole damn thing amusing for the reasons I've already stated.

So you won't be blogging about it this year?

I don't run a website any more but I can put it on an excel worksheet for you in about 15 minutes. Simple as can be to do.

Just not going to re-litigate this **** every year. Like I said previously no one listened years ago when I warned people about these numbers and everyone said I was full of it then. Now that AState benefits from success suddenly everyone who said the numbers were solid thinks they are BS solely in regard to AState. Not heard any mention that JMU is 7th among non-P5 schools or that Cal-Davis out-spends much of CUSA. I'm skeptical that a non-football in the Summit outspends many football schools including most high scholarship FCS schools.

But most of all, I just now have gotten over mostly being off this site for the better part of three months because my cancer treatments had me too damn sick to care, and frankly my give a damn ain't working very well this year.

Wow!! I didn't know you had cancer, arkstfan. You are one of my favorite posters on here, and I am sorry you are having to go through this. Who's doing your radiation/ chemotherapy if you don't mind me asking??? I hate cancer with every fiber in my body. It is a very horrible disease, but it can be fought & overcome with the Lord's help. I will be keeping you in my prayers.

(08-13-2019 04:01 PM)arkstfan Wrote:  But most of all, I just now have gotten over mostly being off this site for the better part of three months because my cancer treatments had me too damn sick to care, and frankly my give a damn ain't working very well this year.

Been there and done that. I should be coming up to the 10 year anniversary any day now of my cancer free diagnosis. That is something that I hope no one ever has to go through. Hope you get to feeling better soon.

(08-14-2019 04:30 PM)arkstfan Wrote:  Good lord.

All the talk of felon and name on the field and it never hit me the discussion was about Georgia State, I thought it was about Troy.

Dang folks I'm getting way behind on my trash talk material.

We're on that list as well:
https://www.newspapers.com/clip/6601429/...ter_being/

Looking at the MAC and CUSA it looks to me like the Sun Belt compares favorably to those leagues. The money gap that we always used to hear about is gone.

(08-15-2019 02:38 AM)DawgNBama Wrote:  

(08-13-2019 04:01 PM)arkstfan Wrote:  

(08-13-2019 03:49 PM)mturn017 Wrote:  

(08-13-2019 03:42 PM)arkstfan Wrote:  

(08-13-2019 03:40 PM)mturn017 Wrote:  But your AD pretty much said they were including contributions intended for capital projects, right? And I'm assuming the corresponding expenditures.

Can't you text search for this discussion from last year or the year before? I don't give a crap other than finding the whole damn thing amusing for the reasons I've already stated.

So you won't be blogging about it this year?

I don't run a website any more but I can put it on an excel worksheet for you in about 15 minutes. Simple as can be to do.

Just not going to re-litigate this **** every year. Like I said previously no one listened years ago when I warned people about these numbers and everyone said I was full of it then. Now that AState benefits from success suddenly everyone who said the numbers were solid thinks they are BS solely in regard to AState. Not heard any mention that JMU is 7th among non-P5 schools or that Cal-Davis out-spends much of CUSA. I'm skeptical that a non-football in the Summit outspends many football schools including most high scholarship FCS schools.

But most of all, I just now have gotten over mostly being off this site for the better part of three months because my cancer treatments had me too damn sick to care, and frankly my give a damn ain't working very well this year.

Wow!! I didn't know you had cancer, arkstfan. You are one of my favorite posters on here, and I am sorry you are having to go through this. Who's doing your radiation/ chemotherapy if you don't mind me asking??? I hate cancer with every fiber in my body. It is a very horrible disease, but it can be fought & overcome with the Lord's help. I will be keeping you in my prayers.

I seriously considered going to MD Anderson but ended up staying here and going to CARTI (Central Arkansas Radiation Therapy Institute)

Did 35 days of radiation while doing chemo at the same time. Original plan was three chemo rounds but Cistplatin and I didn't get along and they switched to smaller weekly doses and had to reduce those even more because I was Mr. Side-effect.

Still have neuropathy in hands in feet even though been done for over a month. Chemo damaged my hearing as well. I ended up doing two stints in the hospital because I got so sick I was dropping a lot of weight. Apparently losing 10 pounds a week several weeks in a row is "alarming" especially since I had already been put on a feeding tube and couldn't even hold that without barfing. So I watched good part of the NBA Finals and Stanley Cup from hospital and I'd have to ask them to hold off my pain meds because I wouldn't stay awake for the games.

Tuesday I get the results of my PET scan and find out if I'm done and the clock starts to shoot for five years cancer free or I'm in the **** and we have to do more treatment. If clear then we can start making appointments to remove my feeding tube (which I've quit using) and my port. I'm down 45 pounds from the start of treatment but my weight is holding there even though it's a fight to keep it there because I have little appetite and my throat stays sore and my mouth is constantly dry making eating a chore.

Smartest thing I did was keep a small circle in the loop and waited before telling much of anyone. I successfully avoided questions during the time when I was waiting to find out what the treatment plan was. If you are ever faced with it, you will get an out-pouring of support and questions, wait to let them in until YOU know what is going on.

10-4, and I know my family would say the same thing.

(08-14-2019 03:47 PM)arkstfan Wrote:  

(08-14-2019 11:39 AM)mturn017 Wrote:  

(08-13-2019 04:01 PM)arkstfan Wrote:  

(08-13-2019 03:49 PM)mturn017 Wrote:  

(08-13-2019 03:42 PM)arkstfan Wrote:  Can't you text search for this discussion from last year or the year before? I don't give a crap other than finding the whole damn thing amusing for the reasons I've already stated.

So you won't be blogging about it this year?

I don't run a website any more but I can put it on an excel worksheet for you in about 15 minutes. Simple as can be to do.

Just not going to re-litigate this **** every year. Like I said previously no one listened years ago when I warned people about these numbers and everyone said I was full of it then. Now that AState benefits from success suddenly everyone who said the numbers were solid thinks they are BS solely in regard to AState. Not heard any mention that JMU is 7th among non-P5 schools or that Cal-Davis out-spends much of CUSA. I'm skeptical that a non-football in the Summit outspends many football schools including most high scholarship FCS schools.

But most of all, I just now have gotten over mostly being off this site for the better part of three months because my cancer treatments had me too damn sick to care, and frankly my give a damn ain't working very well this year.

I'm sorry to hear about that man, I wish you a full recovery. I can't blame you for not giving a ****, message board bs is worthless in the best of times.

I'm just a bean counter that has taken an interest in these figures. You can go to JMU's site and see where I've explained to them that they are full of **** when they say they already have an AAC budget (their delusion is pretty entertaining reading actually, they do real well for an FCS school and pretty well for a G5 but come on). Cal-Davis is outside my sphere of interest. My interest in A States figures should be pretty obvious, according to the database we have the two highest (I think) budgets in G5 outside of the AAC and MWC, which again only matters on the message boards really. If the AAC adds a member and looks at finances I'd assume they'd do a deeper delve into the books but these numbers get compared on here so....

I'm not saying A State is lying or making up numbers, these figures were reviewed by an independent accountant but the drastic change in the figures over a short period of time and where they occur (other revenues, other expenses, donations) certainly raises some eyebrows, my guess is they did some sort of change in accounting methods. And if your AD is including capital projects in these figures and it seems they are based on quotes I've read then I think that's a misinterpretation of the NCAA reporting categories and I can point to NCAA sources that say as much. ODU's budget is inflated compared to others due to the way we report, typically in overhead items and inclusion of expenses that many schools in other states don't include. So our overall budget and student fees are reported higher than they might be if we ere located in another state. VA law dictates this and other states have other laws that require other standards and some account for things differently out of practice. The NCAA acknowledges these differences and it's why drawing apples to apples comparisons is near on impossible. The reason the NCAA has the reporting requirements is to ensure that the presidents and chancellors are alerted to the revenues and expenses of the athletic department, it's really for their benefit. Internet dick measuring is just a byproduct. The purpose of the framework of the reporting is to give an accurate depiction of the annual operating revenues and expenses. So capital expenditures, financing and the like are reported separately.

That's it. I know you to be a well respected poster and understand you have more insight into athletic department workings than most (including myself). My last post came off a little douchy so I apologize for that. Respond if you like, or if anyone else would. This is only my 2nd year of claiming A State's numbers look fishy FTR.

This is the third years of the numbers being in that range.

I know that there have been some gifts and sponsorships that were paid early. Company X says will pay whatever amount over 5 years or 10 years then turns around offers to pre-pay it with the figure being discounted to represent the time value of money. Likewise I know at least one SUBSTANTIAL gift was done that way.

Matching up Foundation tax returns to some other budget things I can get locally, I cannot sort the whole ball o' wax out partly because we are literally dealing with four sets of accounting practices (Fed Title IX, IRS rules for 501©(3), State regulations, and what USA Today asks for which fairly closely tracks NCAA reporting, but the NCAA reporting element is moot until NCAA gives you a login for their system, few years ago I knew someone who knew someone who could get me that stuff and let's just say I miss it) in the various data sources we can get our grubby little hands on.

But back on track. I know AState has been sitting on a decent size wad of cash and stock that was given but doesn't deem it endowment because they are free to exhaust the corpus in 5-10 years depending on the specific situation.

The other side of it all is the AD. Not the current AD but rather the AD who was fired to hire this AD.

I would match up USA Today to Foundation tax records as well as matching up balance sheets I had received when I served on the board of the athletic foundation and I could never reconcile the incredibly low numbers reported for contributions to USA Today against what was reported to the board and to the IRS. Likewise I couldn't match up expenditures either which appeared to seriously under-stated to USA Today.

Dr. Lee when I asked informed me that he the contribution figure reported to USA Today was the net income of the Foundation (numbers were similar but not close enough that it was apparent to me because I considered that possibility). The other thing he was doing in reporting to the NCAA and USA Today was he omitted all athletic expenditures funded by the athletic foundation because that was the practice of the Razorback Foundation when he worked there and he had assumed that was a state regulation because that wasn't how they did it at Oklahoma State, his last job before coming to us.

Nothing reported to USA Today Mid 2002 until into 2013 for AState was accurate because contributions and expenses were under-stated.

Given all that I still can't sort out all revenue sources used now and basically haven't tried since last year.

ADDENDUM
Completely unrelated to athletics but just a story about how gawdawful leadership at AState used to be. For a number of years AState was slowly sinking in the US News rankings.
Then one year while we are in a leadership search we pop way up, have a gain that frankly looks suspicious to me unless US News has changed its ranking system. By my good fortune, my son gets assigned by the school paper to interview the interim chancellor to sort out how the heck the ranking improved so much. Interim gives a blah blah blah explanation of they had taken care to insure they were properly credited for everything. Then he says "Want to know off-the-record what actually happened?" Son being no dummy says yes. "The person whose desk this survey always landed on would go to the file cabinet, pull out last year's answers and copy them down without check to see if the information was still accurate. When I was hired as Vice-Chancellor I thought the ranking seemed off so I had the person bring the surveys to me and I saw what had happened. When the next one arrived I made sure it had the updated information so we had the spike."

Par for the freaking course under the old leadership.

Well, if you are recording revenues and expenses on an accrual basis (which would seem like the only appropriate method in my eyes) then those revenues received in lump sums should be amortized over the period they are given for and the licensing revenue would be show up in that category. As far as the lump sum donations it would depend I guess. If someone just gave them $5M and said do with it what you want but consider this my donations for the next 5-10 years then it might be appropriate to consider that an annual (current) contribution. If there's restrictions on it's use or if it's designated for capital projects then probably not.

The USA Today numbers are what's reported to the NCAA (at least according to the methodology). I imagine they request the spreadsheet used to enter the info into the NCAA's system and compile the data from that. In VA we are fortunate that all of the AUP reports for public schools are published on the Auditor of Public Accounts website. These numbers match to the dollar the USA Today figures for ODU. I don't know much about the Title 9 reporting other than you're not supposed to show a deficit so some revenue will get plugged to have net zero in a lot of cases. 990's allow pledged contributions to be shown as revenues when they are pledged in their full amount and makes no distinction between annual giving, endowment giving or capital contributions. So I would think it would be difficult to match those to the USA Today database. For whatever reason the 2017 990 is the only year I can find for ODAF. It's higher than the USA Today/NCAA figures as expected and they report on a calendar basis instead of athletic year basis making things more difficult. But it's pretty close to the announced figures they released for that year.

It's hard to know what really goes into these figures. ODU and JMU are bound by the same reporting requirements yet it's pretty easy to see that they are putting a lot more into their AD budget than we are. It's mostly overhead if you compare the reports but if you trust the other line items (who knows) they are still spending at G5 levels.

Kudos to Mohajir for drumming up excitement at A State, he seems like a good one.