Internal (allocated) funding is the sum of State support, institutional support, and student fees.
External (generated) funding is the sum of all other sources (i.e., ticket sales, fund-raising, NCAA/WAC, TV, radio, concessions, etc.)
Mānoa Athletics generated 81% of its own revenue from external funding for fiscal year 2008. The NCAA Dashboard Indicators (data is from NCAA
Financial Reports) shows that for fiscal year 2008 the members of the Western
Athletic Conference (WAC) and the Mountain West Conference (MWC) generated, on average, 50% of their revenue.
Source: NCAA Dashboard Indicators

Allocated
Revenue
5,377,776
18.72%
Deficit
2,632,411
9.16%
Generated
Revenue
20,718,244
72.12%
Source: 2008-09 NCAA Financial Report

 Renegotiated Television Agreement with annual guarantee moving from
$1,750,00 to $2,300,000 and an increase in annual revenue of approximately $150,000.
 Renegotiated Radio Agreement with annual revenue increasing from
$325,000 to $367,000
 New Concessions Agreement is projected to enhance annual revenue by more than $300,000
 Negotiated Apparel and Marketing Agreements with Under Armour resulting in more than $460,000 annually for rights fee, apparel, and marketing support.
 Generated an additional $209,000 in parking revenue at Aloha Stadium this year with 1,000 additional spaces allocated to us.
 Reviewed ticket prices to respond to the economic challenges of our customers and price elasticity issues with the goal of maximizing revenue by achieving the price point that fills the most seats and results in the greatest revenue.

This past fiscal year, Mānoa Athletics proposed a new mandatory $50 per semester Student Athletic Fee that would generate approximately $2,000,000 annually and offer students a similar value in tickets to home athletic contests.
Current
Seat
Allocation
Proposed
Seat
Allocation
Aloha Stadium
Stan Sheriff
Les Murakami
1,500
124
200
5,000
500
225
The proposal remains under consideration.

Institution
Boise State
Fee Per Estimated
Student Annual Revenue Notes
$101.00 $1,905,466
Per FT student per semester
$ 9.65
$ 39.00
$1,052,072
$1,429,521
Per credit hour for PT students
Per semester
Fresno State
Hawaii
Idaho
La Tech
-
$124.12
$ 10.00
Nevada $ 2.00
New Mexico State $ 74.12
San Jose State
Utah State
$ 77.50
$123.22
-
$2,220,000
$ 232,549
$ 600,000
$2,613,320
$4,714,849
$3,700,000
Per FT student per semester
Per quarter; prorated for <8 credits
Per credit
Per semester
Per semester for all students >6 credits
Per semester for all students >13 credits
Source: WAC Office

Personnel
 When administrative and support staff positions have become vacant through resignations or retirement we have either left the positions vacant or have abolished them. This has resulted in 17 positions that are either not being funded or have been abolished.
 Of 48 staff positions 6 are currently vacant…12.5 %
 Estimated savings of more than $580,000 annually.
Operations
 Administration and support services budget allocations were reduced
$359,750 (14.3 %) from FY 2009 to FY 2010.
 Initiated an agreement with ESPN to administer our annual eight-team men’s basketball tournament. This resulted in an annual savings of between $100,000 and $200,000.
 Parking at Ford Island for football games was discontinued providing an annual savings of $52,000.
 Collaborated with Aloha Stadium to reduce game expenses by approximately $80,000.

2006-10
9,000,000
8,500,000
8,000,000
7,500,000
7,000,000
6,500,000
6,000,000
Total Ticke t Sale s
2006-07
7,914,352
2007-08
8,546,113
2008-09
7,181,990
2009-10
6,630,071
Ticket Sales
Football
Women's Volleyball
Men's Basketball
Women's Basketball
Baseball
Men's Volleyball
2006-07
5,089,042
1,007,338
1,189,826
40,531
277,223
310,392
2007-08
6,086,438
811,752
1,141,146
32,947
236,200
237,630
2008-09
4,823,715
760,533
1,075,387
21,496
309,154
191,705
2009-10
4,391,683
835,388
785,000
43,000
300,000
275,000
Notes: 2009-10 are estimates and unaudited.
*Men’s Basketball ticket revenue is reduced approximately $185,000 in 2009-10 due to ESPN agreement to host the Diamond Head Classic
Source: NCAA Financial Reports

1,000,000
500,000
0
(500,000)
(1,000,000)
(1,500,000)
(2,000,000)
(2,500,000)
(3,000,000)
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 *2010
S urplus/Deficit (940,464) 721,752 177,650 (1,527,856) (2,161,331) (1,944,012) (641,355) (90,887) (579,653) 295,243 (2,632,408) (2,103,429)
W/O S ugar Bowl (2,359,544)
Notes: 2008 has two bars
2008 Black Line (actual) includes Sugar Bowl net revenue of $2,654,787.
2008 Red Line (estimated) excludes Sugar Bowl net revenue and shows what the deficit would have been without the Sugar Bowl revenue
*2010 is estimated.

4,000,000
2,000,000
0
(2,000,000)
(4,000,000)
(6,000,000)
(8,000,000)
(10,000,000)
(12,000,000)
(14,000,000)
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 *2010
Net Assest
W/O S ugar Bowl
1,269,802 1,991,554 2,169,204 (296,719) (2,458,050) (4,402,062) (5,043,418) (5,134,305) (5,713,958) (5,418,715) (8,018,715) (10,122,144)
(5,713,958) (8,073,502) (10,705,910) (12,809,339)
Notes: Red Line is actual cumulative net deficit.
Yellow line excludes Sugar Bowl net revenue and shows how cumulative deficit would have increased without Sugar Bowl revenue.
*2010 is estimated .

 On average, the equivalent of 200 student-athletes participate in the athletics program annually without receiving any aid. At 2009-10 tuition rates and assuming that 70 percent of these students are not from Hawai’i, that amounts to more than $2.4 million in
tuition revenue that the athletics program brings into the
University. These collegiate-level elite athletics would very likely attend another FBS institution if UH Mānoa did not offer their sport of choice.
 The athletics program provides revenue of approximately $735,000 annually for student housing by paying for room and board when included in a student-athletes scholarship.
 Gross revenue from parking for athletic events on campus is collected by Auxiliary Services. This is estimated to be approximately
$400,000 annually.
 Rainbowtique and the bookstore receive revenues generated by selling apparel and merchandise using the licensed marks of UH
Athletics.

Direct State and Institutional Support (Revenue) 2007-08
8,000,000
6,000,000
4,000,000
2,000,000
0
Boise
State
Fresno
State
Hawaii Idaho La Tech Nevada
New
Mexico
State
San Jose
State
Utah State
State Support 2,256,873 0 0 2,874,015 0 6,483,775 382,190 0 0
Institutional Support 2,857,562 4,462,096 5,244,088 2,470,452 5,922,923 699,999 7,168,758 6,409,385 6,246,633
Total 5,114,435 4,462,096 5,244,088 5,344,467 5,922,923 7,183,774 7,550,948 6,409,385 6,246,633
Source: NCAA Financial Reports as Reported by USA Today

Ticket Revenue 2007-08
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
Boise
State
Fresno
State
Hawaii Idaho La Tech Nevada
New
Mexico
State
San Jose
State
Utah
State
Ticket Revenue 6,237,477 9,139,442 8,553,500 480,816 865,028 3,776,684 1,793,167 894,143 1,346,676
Source: NCAA Financial Reports as Reported by USA Today

Contributions (Fundraising) 2007-08
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
Boise
State
Fresno
State
Hawaii Idaho La Tech Nevada
New
Mexico
State
San Jose
State
Utah
State
Contributions 2,884,410 5,365,866 5,221,950 2,712,059 1,421,036 5,082,555 2,964,509 2,087,983 1,075,074
Source: NCAA Financial Reports as Reported by USA Today

Total (Self) Generated Revenue 2007-08
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0
Boise S tate Fresno S tate
Contributions 16,428,290 21,098,122
Hawaii*
23,218,737
Idaho
7,535,171
La Tech
6,542,943
Nevada
14,904,805
New Mexico
S tate
9,276,357
S an Jose
S tate
6,885,216
Utah S tate
5,683,426
*Does not include income of $4,385,555 related to the Sugar Bowl
Source: NCAA Financial Reports as Reported by USA Today

Total (Self) Generated Revenue 2007-08
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0
Hawaii* Air Force BYU
Colorado
S tate
Nevada-Las
Vegas
New Mexico
S an Diego
S tate
TCU Utah Wyoming
Contributions 23,218,737 14,024,651 No Report 13,864,947 19,333,623 23,969,953 15,243,959 No Report 20,334,623 11,314,270
*Does not include income of $4,385,555 related to the Sugar Bowl
Source: NCAA Financial Reports as Reported by USA Today

Team Travel Expense 2007-08
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Boise State*
Fresno
State*
Team Travel Expense 1,227,003 2,130,656
Hawaii** Idaho
2,786,909 1,470,544
La Tech
1,870,308
Nevada
1,810,988
New Mexico
State
San Jose
State*
Utah State
2,493,061 1,973,256 1,846,995
*Football bowl game travel stipends have been subtracted out
(Boise State $399,209, Fresno State $320,861 and Nevada $392,631)
**Hawaii number does not include $1,441,368 in Sugar Bowl Travel
Source: NCAA Financial Reports as Reported by USA Today and WAC Estimated

Guarantee Expense 2007-08
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Boise State Fresno State
Guarentee Expense 640,449 890,236
Hawaii
1,304,774
Idaho
288,486
La Tech
121,500
Nevada
382,452
New Mexico
State
953,345
San Jose
State
105,000
Utah State
310,000
Source: NCAA Financial Reports as Reported by USA Today

Athletic Student Aid Expense 2007-08
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
Boise State Fresno State
Student Aid Expense 4,785,755
# of Sports Sponsored 19
3,462,544
20
Hawaii Idaho
5,507,609 4,224,747
20 16
La Tech Nevada
New Mexico
State
San Jose
State
4,669,070 5,115,846 3,069,637 2,778,328
16 18 17 16
Utah State
3,473,759
16
Source: NCAA Financial Reports as Reported by USA Today

Coaching Salaries, Benefits, and Bonus Expense 2007-08
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
Boise State Fresno State
Coaching Expense 5,369,233 6,747,113
Hawaii Idaho
5,647,822 2,531,937
La Tech
2,891,167
Nevada
4,577,875
New Mexico
State
San Jose
State
Utah State
3,548,860 4,164,330 3,304,448
Source: NCAA Financial Reports as Reported by USA Today

Staff/Administrative Salaries, Benefits, and Bonus Expense
2007-08
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
0
Staff/Adm. Expense
Boise State
3,800,656
Number of Positions 71
Cost per Position 53,530
Fresno State Hawaii* Idaho La Tech Nevada
5,064,625 5,135,126 1,957,087 1,429,397 2,744,510
88 64 34 48 64
57,553 80,236 57,561 29,779 42,883
New Mexico
State
San Jose
State
Utah State
3,361,753 3,603,360
57
58,978
52
1,890,215
39
69,295 48,467
*Hawaii number does not include $1,185,142 for employees unrelated to athletics and $605,267 for student employees.
Source: NCAA Financial Reports as Reported by USA Today

0
(250,000)
(500,000)
(750,000)
(1,000,000)
(1,250,000)
(1,500,000)
(1,750,000)
(2,000,000)
(2,250,000)
(2,500,000)
July 1 2009 1-Aug 1-Sep 1-Oct 1-Nov 1-Dec 1-Jan 1-Feb
Net Income (2,045,342) (2,045,342) (2,045,342) (2,114,358) (2,218,179) (1,918,595) (2,212,160) (2,103,429)

Annual Generated Net Income/(Loss)
(Difference between generated revenues and total expense)
All Programs
Average Gain for
Profitable Programs (25)
2006 2007 2008
($7,265,000) ($7,529,000) ($8,089,000)
$3,867,000
Average Loss for
Non-Profitable Programs (95) ($9,870,000)
-------------------------------------------------------------------------------------------------
Hawaii ($4,125,751) ($4,736,693) ($5,605,410) *
*Does not include net revenue of $2,654,787 from the Sugar Bowl
Source: 2004-08 NCAA Revenues and Expenses of Division I
Intercollegiate Athletics Programs Report

In 2007-08, two line items make up 50% of total expenses for Division I-A programs.
• Salaries and Benefits at 33%
• Grants-in-Aid at 17%.
--------------------------------------------------------------------------------------------
Currently, Hawaii Salaries and Benefits are 39.6% and Grants-in-Aid are
24% of total expenses respectively for FY 2010.
In 2008, Hawaii Salaries and Benefits were 40.5% and Grants-in-Aid were
17.5% of total expenses.
Source: 2004-08 NCAA Revenues and Expenses of Division I
Intercollegiate Athletics Programs Report

Allocated Revenues as a Percentage of Budget
For all Division I-A programs allocated revenues (those provided by the institution or state government) rose from 20 percent of total revenues in
2006 to 30 percent in 2008.
--------------------------------------------------------------------------------------------
Hawaii allocated revenues were 18.2% in 2007 and rose to 18.7% percent in
2009.
Source: 2004-08 NCAA Revenues and Expenses of Division I
Intercollegiate Athletics Programs Report

The USA Today reported that the University of Hawaii at Manoa had the largest increase percentage of athletics revenue from subsidies (State support, intuitional support, and student fees) from 2005 to 2008 of
NCAA Division I (Football Bowl Sub-Division) universities. The USA Today used data from a public records request for our 2005-08 NCAA Financial Reports. Here is the data as reported by the USA Today:
Direct Institutional Support
Indirect Facilities and Administrative Support
Total "Allocated Revenue"
2005 EADA Report 2008 EADA Report
1,862,355
1,862,355
5,244,088
4,578,883
9,822,971
Total Revenue
Percent of "Allocated Revenue" of Total Revenue
19,878,946.00
9.4%
37,427,263.00
26.3%

Here is an explanation and clarification for the data:
Detail of Direct Institutional Support
General funds including benefits
Tuition reimbursement
Total Direct Institutional Support
2005 EADA Report 2008 EADA Report
1,862,355
0
1,862,355
2,207,891
3,036,276
5,244,167
In 2005, the athletics department did not include "tuition waivers" in the NCAA EADA report because it was not monetized. Prior to the monetarization of the tuition waivers in FY 2006, the Athletics Department received 320 tuition waivers to be used for either resident, non-resident or WUE. We estimate the 320 tuition waivers equated to $2.2 million in tuition dollars in 2005.
If tuition was monetized in 2005, the percent of "allocated revenue" of total revenue would have been
18.4% (and not 9.4% as reported by the USA Today).
Detail of Indirect Facilities and Administrative Support
Information (data) provided by the Cost Studies Manager of the Office of Research Services for University of Hawaii.
Utilities, repairs and maintenance, and security*
Depreciation
General Administrative allocation**
Total Indirect Facilities and Administrative Support
* Allocation based on square footage.
** Allocation based on F&A cost proposal ratios
2005 EADA Report 2008 EADA Report
0 2,095,760
0
0
0
2,120,872
362,251
4,578,883
Prior to FY 2006, indirect facilities and administrative support was not included in the UH Manoa report as the information was not readily available. Indirect facilities and administrative support is an estimated non cash value. The directions per the NCAA report states "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 indirect facilities and administrative support was not included in the 2008 report, the percent of "allocated revenue" of total revenue would have been 16.0% (and not 26.3% as reported by the USA Today).
The true percent of allocated revenue of total revenue can be found by including tuition reimbursement and excluding indirect facilities and administrative support. If you add tuition reimbursement to 2005 and take out indirect facilities and administrative support in 2008, the percent of true allocated revenues of total revenues would have been 18.4% in 2005 and 16.0% in 2008 (a decrease of 2.4%).