ABSTRACT
This chapter attempts to clarify the critical factors and variables pertaining to intercollegiate athletic finances. It examines the aggregated data that provide a general picture of the revenues and expenses at each National Collegiate Athletic Association (NCAA) classification level so that we can continue to understand the influences on the financial climate for athletic departments. Licensing enables schools and teams to generate brand recognition and interest and to increase revenues with little financial risk. During the 20th century, intercollegiate athletic organizations gradually realized the financial potential of such connections. Three primary factors contribute to rising salaries for head coaches: competition during hiring, counteroffers, and the impact of agents. Since 1969 the NCAA has released periodic reports examining the revenues and expenses of athletic departments at all member institutions. The Student Assistance Fund is the next largest line item in the NCAA’s expense budget. This distribution is segregated into two funds, the Special Assistance Fund and the Student-Athlete Opportunity Fund.
