56 – Auxiliary revenues
5610 – Housing, GASB 1070OPRV
5630 – Dining, GASB 1080OPRV
5650 – Other auxiliary revenue, GASB 1075OPRV
Nonoperating revenues
53 – Appropriations, GASB 3040NOPR
57 – Nonoperating revenues
571X – Investment income, net – includes GASB 3040NOPR
dividends and interest,
realized gains/losses,
unrealized gains/losses,
investment management expenses
572X – Nonoperating gifts – unrestricted, restricted, capital, endowed, state match, federal match
5730 – Other gains/losses on asset disposals
5740 – Federal financial aid grants
Expenses categories required for reporting:
| NACUBO Recommended | 990 Reporting | IPEDS Reporting | Other reporting requirements |
|---|
| Salaries and wages | Compensation of current officers, directors, trustees, and key employees
Other salaries and wages | Salary and wage expenses | NCAA Head coach, assistant coach, admin salaries and wages |
|---|
| Employee benefits | Pension plan contributions
Other employee benefits
Payroll taxes | Benefits expenses | OPEB |
|---|
| Scholarships and fellowships | | | |
|---|
| Travel | Travel Conferences, conventions, meetings
Entertainment | | NCAA Team travel, recruiting |
|---|
| Supplies | Office expenses
Information technology | | NCAA Equipment and uniforms |
|---|