• 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 Recommended990 ReportingIPEDS ReportingOther reporting requirements
Salaries and wagesCompensation of current officers, directors, trustees, and key employees Other salaries and wagesSalary and wage expensesNCAA Head coach, assistant coach, admin salaries and wages
Employee benefitsPension plan contributions Other employee benefits Payroll taxesBenefits expensesOPEB
Scholarships and fellowships
TravelTravel Conferences, conventions, meetings EntertainmentNCAA Team travel, recruiting
SuppliesOffice expenses Information technologyNCAA Equipment and uniforms