ECONOMIC COST OF FOOTBALL AT MIDLAND HIGH SCHOOL

ECONOMIC COST OF FOOTBALL AT MIDLAND

             HIGH SCHOOL

                   by

         HUGH M. FRANKS, B.S.



                A THESIS

                   IN

              ECONOMICS

    Submitted to the Graduate Faculty
       of Texas Tech University in
          Partial Fulfillment of
          the Requirements for
              the Degree of
           MASTER OF ARTS



               Approved




            December, 1996
I I I I I I I I I I I I I I U I'*-'                         I'   f\L'   "   v




                                      © 1996, Hugh Franks
ACKNOWLEDGMENTS


      With admiration and respect, I would like to compliment Dr.

Lewis Hill for his gracious and gentle manner and for the

understanding of the philosophy of economics I gained from his

teachings.   I would also like to thank Dr. Klaus Becker for an

exposure to the rigor of the discipline of economics, an ordeal not

always pleasant but which was, in the long run, definitely worth the

cost. Dr. Robert McComb made me feel as If I were In the correct

field, for which I am grateful, as, at the time, I needed the

confirmation.   I also extend appreciation to Dr. Ronald Gilbert for his

concern and patience with my questions.     Dr. Thomas Stelnmeier's

good humor, pleasant disposition, and advice was important,

especially toward the end of my studies.

     The following persons provided Ideas, Information, and

interpretation related to this paper. To them I extend my sincere

appreciation and gratitude:   Dr. Joseph BaressI, Roy Blair, Robert

Brown, Martin Bucy, J. D. Davis, Horace Doyle, Rick Dunlavy, Russell

Dunlavy, Pat Erwin, Linda Goddard, Dan Hanks, Ann Heintz, Carl

(Kelly) Jacobson, Melba Longoria, Wayne Merritt, Cody Meyers,
                                   iI
James Paschal, Ronnie Reeger, Lawrence Reeves, William (Hondo)

Schneider, Frances Smith, Lisa Sutton, Casey Turner, Susan Webb,

and, last but definitely not least, Tim Whalen, without whose

support and cooperation this paper would not have been possible.

      Jane Carrens, Dennis Stratton, and Burr Williams provided

encouragement, criticism, witticism. Ideas, and editorial

suggestions. Their friendship and support represent an integral part

of this work and was accepted with deepest appreciation.

      Without any exaggeration, I contend that David Fly was the

single most influential person with regard to my ability and

willingness to complete this study; it could have been done without

his support, but I doubt it would have been.

      I would not have reached this point were it not for the efforts

of my mother and father who, by example rather than through force,

instilled In me a love of learning. Most importantly, however, I owe

a debt of gratitude to my daughters, Codie and Carley, and to my

wife, Robin; without their patience, support, and love, I would not

have been able to complete this study.




                                  11
TABLE OF CONTENTS


ACKNOWLEDGMENTS                                      ii

LIST OF TABLES                                       vii

CHAPTER

  1. INTRODUCTION                                    1

        1.1 Introductory Comments                    1

        1.2 Cost Matrix                              2

        1.3 Overview of the Organization             3

  2. RESEARCH, METHODOLOGIES, AND ASSUMPTIONS        6

        2.1 Literature Review                        6

        2.2 Methodologies                            6

        2.3 Assumptions                              7

  3. COST ASSIGNMENTS                                8

        3.1 Category I Costs                         8

             3.1.1 Salaries                          8

             3.1.2 Football Equipment and Supplies   10

             3.1.3 Transportation and Meals          11

             3.1.4 Scouting                          11

             3.1.5 Game Expenses                     12


                                Iv
3.1.6 Coaching Schools and Clinics             13

            3.1.7 Accident Insurance for Football
                  Athletes                                 14

            3.1.8 Football Booster Organization Explicit
                  Expenditures                             15

      3.2 Category II Costs                                16

            3.2.1 Athletic Salaries                        17

            3.2.2 Stadium Maintenance, Supplies,

                  Repairs, and Utilities                   24

            3.2.3 Band Expenditures                        26

            3.2.4 Dance Team Expenditures                  30

            3.2.5 Cheerleader Expenditures                 34

            3.2.6 Pep Rally Costs                          37

      3.3 Category III Costs                               39

            3.3.1 Implicit Student Resources               40

            3.3.2 Implicit Community Resources             45

           3.3.3 Real Estate Resources                     50
4. COST SUMMARIES                                          54

            4.1   Introductory Comments                    54

            4.2   Category I Costs                         54

            4.3   Category II Costs                        55


                               V
4.4 Category III Costs                  56

    4.5 A Cost Summary                      56

5. OBSERVATIONS AND CONCLUSIONS             58

     5.1 Observations Related to Costs      58

     5.2 Observations Related to Benefits   59

     5.3 Conclusion                         61

SOURCES                                     62




                             VI
LIST OF TABLES


3.1    Stipends and Additional-day Payments
       for Selected Coaches, Prorated for Football                9

3.2    Expenditures for New Football Equipment,
       Maintenance and Repair of Existing Equipment,
       and Supplies                                              10

3.3    Travel and Meal Expenses                                  11

3.4    Scouting Expenses                                         12

3.5    Game Expenses                                             13

3.6    Coaching School Expenses                                  14

3.7    Accident Insurance Premium, Prorated for
       Football                                                  15

3.8    Explicit Expenditures of Football Booster
       Organization                                              16

3.9    Payments to Coaches and Trainers, Prorated
       for Football                                              19

3.10   Salaries of the Office of the Athletic Director,
       Prorated for Football                                     21

3.11   Athletic Facility Custodial and Maintenance
       Salaries, Prorated for Football                           24

3.12   Memorial Stadium Expenses                                 25

3.13   Band Directors' Salaries, Prorated for Football . . . .   26

3.14   Band Budget, Prorated for Football                        27
                             vli
3.15   Band Uniforms, Depreciated and Prorated for
       Football                                          28

3.16   Band Travel Related to Football                   29

3.17   Explicit Expenditures by Band Booster
       Organization, Prorated for Football               30

3.18   Dance Team Sponsor's Salary, Prorated for
       Football                                          31

3.19   Dance Team Budget and Travel, Prorated
       for Football                                      32

3.20   Explicit Expenditures by Dance Team Booster
       Organization, Prorated for Football               33

3.21   Cheerleader Sponsor's Salary, Prorated for
       Football                                          35

3.22   Cheerleader Budget and Travel, Prorated for
       Football                                          36

3.23   Explicit Expenditures by Cheerleader Booster
       Organization, Prorated for Football               37

3.24   Custodial and Supervisory Pep Rally Costs         39

3.25   Implicit Value of Time, Members of the Football
       Team                                              41

3.26   Implicit Value of Time, Members of the Band,
       Prorated for Football                             42

3.27   Implicit Value of Time, Cheerleaders, Prorated
       for Football                                      44




                             VII
3.28   Implicit Value of Time, Dance Team, Prorated
       for Football                                    45

3.29   Implicit Value of Time, Football Booster
       Organization                                    46

3.30   Implicit Value of Time, Band Booster
       Organization, Prorated for Football             48

3.31   Implicit Value of Time, Dance Team Booster
       Organization, Prorated for Football             49

3.32   Implicit Value of Time, Cheerleader Booster
       Organization, Prorated for Football             50

3.33   Implicit Annual Cost of Memorial Stadium Real

       Estate                                          53

4.1    Category I Costs                                54

4.2    Category II Costs                               55

4.3    Category III Costs                              56

4.4    Overall Cost of the Midland High Football
       Program                                         57




                             IX
CHAPTER 1

                            INTRODUCTION


                      1.1 Introductorv Comments

      A consistent adage in West Texas, as In many other parts of

the state, Is that a high school football program not only pays for

Itself but generates enough revenue to support other athletic

programs, for both males and females, of the school. It is this

assertion that prompted interest In this study.    As is the case with

most public institutions, the methods of accounting for various

costs within a school system are quite different than those used by

a private, profit-motivated entity.   In addition, as with all social

goods, the benefits of the activities of public schools are quite

difficult to monetize, thus creating problems in the application of

any standard economic evaluation along the lines of a cost-benefit

analysis; more regarding this concern will be provided toward the

conclusion of this study. With that in mind, the focus of this study

is to assess the total economic cost of the football program at a

single public high school for a one-year period. The school In
question is Midland High School (MHS) in Midland, Texas; the time

period Is the 1995-1996 school year.



                           1.2 Cost Matrix

     For the purpose of organization and analysis, this study will

assign costs Into one of three major categories; these categories

are enumerated and described below.

     1.    Category I: directly assigned explicit costs; these

           costs would include all direct monetary expenditures

           by Midland Independent School District (MISD) and the

           community directly to the MHS football program.

     2.    Category II: explicit costs related to the football

           program at MHS but attributed by MISD or the

           community to some program other than football.

     3.    Category III: Implicit costs; these costs

           represent the estimated monetary value of the

           alternative use of school and community resources

           absorbed by the MHS football program; these

           would represent opportunity costs.
After costs are assigned to a specific category, an itemization

and summation of the resultant findings will be presented. It is

important to note that within the course of this work, certain

assumptions, major and minor, must be made. When discretion,

opinion, or interpretation is required, every effort will be made to

adopt a conservative position; this Is to say that when a question

arises regarding a Category II or Category III cost, the decision will

be made with the idea of assigning to football the least reasonable

cost in each situation.



                   1.3 Overview of the Organization

      In order to better understand the organization under

consideration, some basic information about Midland High School and

its football program should be considered. The main campus

consists of grades ten, eleven, and twelve with a separate campus

for the ninth grade. For the purpose of this study, only the football

program in the upper grades will be considered. Total enrollment in

these three grades during the time frame in question averaged
2130.^   The student body Is ethnically and socloeconomlcally

diverse, with 55.5% of the student body classified as White, 9.6%

African-American, 34.2% Hispanic, and 0.7% other.' With regard to

the socioeconomic makeup of the students, approximately 32% come

from families considered economically disadvantaged, as measured

by the number of students qualifying for the free- or reduced-lunch

program administered by the state of Texas.^ The dropout rate was

5.4%, down from 6.7% the previous year."*

      Midland High School maintains an extensive selection of

extracurricular activities.   As with most large high schools,

students may participate in band, orchestra, choir, debate, speech,

drama, academic decathlon, various vocational programs and

activities, University Interscholastic League competitions,

cheerleading, and dance team. The athletic programs for both males



      ^Accountability Data Tables, Base Indicators, Texas Education
Agency, 1996, for Midland High School, Campus Number 165901003,
6 June 1996. This Information Is the most recent available at the
time of this study but is based on 1994-1995 data.

      'Ibid.

      ^Ibid.

      Mbld.
and females include the following:     tennis, swimming, diving, golf,

soccer, basketball, cross country, and track.   In addition, there are

sports offered which, at least on a de facto    basis, are available only

for single-sex participation.   These are softball and volleyball for

female student-athletes and, for male student-athletes, baseball

and football.

      The 1995-1996 football program at MHS officially     began on 6

August 1995 with approximately 115 student participants; by the

end of the season, only ninety remained.^    Technically, there were

three football teams at MHS during this time, a sophomore team, a

junior varsity team, and a varsity team. For the purpose of this

work, all of these teams are aggregated and an average of 103

student-athletes in the football program will be used.




       ^ Tim Whalen, Athletic Director, Midland Independent School
District, interview with author, Midland, Texas, 15 July 1996.
CHAPTER 2

                      RESEARCH, METHODOLOGIES,

                           AND ASSUMPTIONS


                          2.1 Literature Review

      There appears to be no previous work directly related to the

topic of this research.   Similar studies have been done within the

realm of college athletic programs, but apparently none focusing on

high school football. One published work somewhat related to this

study is H. G. Bissinger's Friday Night Lights, a narrative of the

football program at Permian High school in Odessa, Texas.^ While an

interesting and apparently accurate presentation, it provides only an

oblique glimpse of the economics of high school football.




                           2.2 Methodologies

      The majority of the data presented herein was gathered

through personal interviews and communications with school

officials, teachers, coaches, sponsors, students, and community




      ^ H. G. Bissinger, Friday Night Lights   (Reading, MA:
Addison-Wesley Publishing, Inc., 1990).
                                    6
members.    Some of these sources maintained complete and detailed

records; some did not. Much of the Information is based on the

opinions and estimations of those interviewed.    As these individuals

often represent the only source of the Information required, their

opinions are accepted as valid.

      Records of the Midland Independent School District also served

as a source for this research, especially data related to salaries and

other and explicit costs. These records are considered public

Information but often are not available in a formally organized

manner.    Consequently, personal input from officials and employees

of the school district was necessary for access to and

interpretation of appropriate data.




                           2.3 Assumptions

      In a study of this nature, a number of assumptions are

necessary to organize the data Into a perspective compatible with

economic analysis.   Rather than attempt to list and explain all such

assumptions at this point, each will be addressed the first time

such a decision is made.



                                   7
CHAPTER 3

                           COST ASSIGNMENTS


                           3.1 Category I Costs

      This category consists of costs directly attributed to the MHS

football program by the school district and community.    At this

point, the school district's accounting methods are compatible with

the methodology of this study, therefore, the sum of the costs in

this category should represent what is assumed by the community to

be the cost of football at MHS. It Is this cost which, when compared

to revenues generated by the football program, should be used to

test the validity of the assertion that football is self-sufficient or

even financially profitable.   Towards the end of this work, a

comparison of this nature will be made. As necessary, brief

explanations of the methods used in determining specific costs and

justifications of those inclusions will be provided.




3.1.1 Salaries

      Only explicit salary stipends for football coaching are included

in this category, as other salary costs are assigned by the school


                                    8
district to other accounts and will thus be dealt with below as

Category II costs.       Further, formal planning and initial football

practice begins well prior to the start of the standard school year,

necessitating a contract extension for football coaches. These

additional days, approximately fifteen, are paid through a system

whereby the base salary is prorated on a daily basis. Finally,

several coaches have assignments in addition to football; in such

cases, only the portion directly attributable to football is Included.

Table 3.1 summarizes this data and incorporates these assumptions

and accounting methods.




Table 3.1     Stipends and Additional-day Payments for Selected
              Coaches, Prorated for Football.

                                                         Total football-related
  Coach     Football stipend   Additional-day payments         payments

   A           $ 4,300.00                 $ 2,963.10              $ 7,263.10
   B             4,300.00                   3,276.90                7,576.90
   C             4,300.00                   1,760.70                6,160.70
   D             3,075.00                   2,241.75                5,316.75
   E             4,300.00                   2,106.00                6,406.00
   F             3,075.00                   2,500.05                5,575.05
   G             3,075.00                   2,782.80                5,857.80
   H             3.075.00                   2,286.90                5,361.90
 Totals        $29,500.00                 $19,918.20              $49,518.20
Source:      Payroll Department, Midland Independent School District, Dr. Joseph
             Baressi, Payroll Administrator, July, 1996.
3.1.2 Football Equipment and Supplies

        The purchase, maintenance, and repair of equipment, as well as

miscellaneous supplies for the football program will be summarized

herein.     An Important assumption regarding capital expenditures

subject to depreciation is first encountered here. The school

district does not maintain depreciation schedules for athletic

equipment. New equipment is simply purchased and then replaced as

It becomes worn or outdated. Each year, approximately the same

amount of new equipment is added, thus, it is assumed that each

year, some amount of equipment is consumed and that this amount is

also relatively constant from year to year. Consequently, no attempt

is made to impose depreciation schedules on any capital purchase of

athletic equipment. These expenditures are summarized in Table 3.2.



Table 3.2      Expenditures for New Football Equipment, Maintenance
               and Repair of Existing Equipment, and Supplies.

             Expenditure type                                Cost

 New equipment                                                        $30,193.56
 Repair of existing equipment                                            3,998.50
 Miscellaneous supplies                                                  3,613.10
 Total                                                                $37,805.16
Source:        Account Check List, Budget Code 6399, Office of the Athletic
               Director, Midland Independent School District, Midland, Texas, July,
               1996.

                                          10
3.1.3 Transportation and Meals

       During the 1995-1996 football season, the costs summarized

in Table 3.3 were incurred by the football program related to

transportation to and from games, meals after those games, spring

training travel costs, and miscellaneous transportation costs on the

part of the football coaching staff.



Table 3.3     Travel and Meal Expenses.

             Expenditure type                                Cost

 Transportation                                                     $ 8.594.93
 Meals                                                                  5,255.27
 Total                                                              $13,850.20
Source:       Account Check List, Budget Code 6414, Office of the Athletic Director,
              Midland Independent School District, Midland, Texas, July, 1996.



3.1.4 Scouting

       The football program at MHS, as with most high schools,

maintains an extensive scouting system in order to provide reports

on future opponents. This responsibility is primarily assumed by

coaches from the freshman and junior high schools in the district,

although the monetary value of their time will not be a part of this

study. A typical scouting team would consist of three coaches who

travel to a selected location to watch and record performance of an
                                          n
upcoming opponent.^ Table 3.4 summarizes the transportation and

meal costs for this activity.



Table 3.4     Scouting Expenses.

             Expenditure type                                Cost

 Transportation                                                       $1,097.98
 Meals and expenses                                                       971.93
 Total                                                                $2,069.91
Source:       Account Check List, Budget Code 6414, Office of the Athletic Director,
              Midland Independent School District, Midland, Texas, July, 1996.



3.1.5 Game Expenses

       At each football game played at Midland Memorial Stadium, the

school designated as the home team incurs certain expenses related

to the officiating, security, and supervision necessary to effectively

and safely conduct the game. These expenditures for Midland High's

1995-1996 season are itemized in Table 3.5. There is a $750.00

cost for an armored car to collect game receipts at the conclusion of

all football games; another $750.00 expense is for an ambulance and

paramedics to be assigned to each football game at Memorial




       ^ Roy Blair, Assistant Football Coach, Midland High School,
interview with author, Midland, Texas, 4 September 1996.
                                          12
Stadium.^ As MHS was the home team in only half of these games

(with the other local school, Robert E. Lee High, representing the

remaining games) only half of each of these expenses will be applied

to the cost of the MHS football program.



Table 3.5     Game Expenses.

             Expenditure type                               Cost

 Game officials                                                      $ 3,818.77
 Game workers                                                           7,101.97
 Armored car service                                                      375.00
 Ambulance                                                                375.00
 Total                                                               $11,670.74
Source:        Account Check List, Budget Codes 6219 and 6299, Office of the
               Athletic Director, Midland Independent School District, Midland,
               Texas, July, 1996.




3.1.6    Coaching Schools and Clinics

        The MHS football coaching staff, along with coaches of other

sports, attended a coaching school in Ft. Worth during the summer

of 1995. The portion of these expenses assigned by the school

district to MHS football are summarized in Table 3.6.




       ^ Tim Whalen, Athletic Director, Midland Independent School
District, interview with author. Midland, Texas, 15 July 1996.
                                          13
Table 3.6     Coaching School Expenses.

             Expenditure type                               Cost

 Transportation                                                      $    175.76
 Meals, lodging, etc.                                                  1,652.45
 Total                                                               $1,828.21
Source:        Account Check List, Budget Code 6411, Office of the Athletic
               Director, Midland Independent School District, Midland, Texas,
               July, 1996.



3.1.7    Accident Insurance for Football Athletes

        The school district provides accident insurance coverage for

all of Its student-athletes; the premium for the 1995-1996 school

year was $33,100.00.^           As this policy Is not specific to football, the

fraction associated with MHS football Is calculated by simply

determining the percentage of participants in MHS football relative

to the total number of participants in all district athletic programs,

approximately 3,500.^°          This calculation is reflected in Table 3.7.

However, injuries related to football, and thus claims against the

insurance, are much more common, and often more severe, than those



     ^ Budget for the Fiscal Year 1995-1996, Midland Independent
School District, p. 175.

      ^° Ann Heintz, Secretary to the Athletic Director, Midland
Independent School District, telephone Interview with author, 13
September 1996.

                                          14
related to other sports. Consequently, it could be argued that a

greater portion of the Insurance premium Is absorbed by the football

program than is indicated by the simple calculation used herein.^^



Table 3.7       Accident Insurance Premium Expenses, Prorated for
                Football.

                                                                    Accident
   Accident        Number of      Number of      MHS football      insurance
  insurance       participants   participants   participants as    premium
premium paid         in MHS        in MISD      a percentage of   absorbed by
by the school       football       athletic       all district    MHS football
   district         program       programs          athletes        program

 $33,100.00         103           3500           2.94           $ 973.14
Source:     Budget for the Fiscal Year 1995-1996, Midland Independent School
            District, Midland Texas, p. 175.




3.1.8 Football Booster Organization Explicit Expenditures

      The MHS football booster organization engaged in several

activities which generated funds used to supplement the school's

football budget. Table 3.8 itemizes the net expenditures by the

booster organization on behalf of the MHS football program.




       ^^ Tim Whalen, Athletic Director, Midland Independent School
District, telephone interview with author. Midland, Texas, 4
September 1996.
                                          15
Table 3.8      Explicit Expenditures of Football Booster Organization,

              Expenditure type                              Cost

 Athletic equipment                                                 $  8,856.96
 Uniforms                                                             2,856.82
 Advertising                                                          1,573.00
 Scholarships                                                         1.500.00
 Telephone directories                                                  200.00
 Computer hardware                                                    2.403.00
 Copier maintenance                                                     350.00
 Club expenses*                                                       7,021.69
 Total                                                              $24,761.47
*Expenses for decorations, meals, banquets, etc.

Source:        Rick Dunlavy, Treasurer, MHS Football Booster Organization, personal
               records and interview with author, Midland, Texas, 24 September 1996.




                                 3.2 Category II Costs

          In this category are accumulated the explicit costs

experienced by the school district and community which are at least

partially in support of the football program at Midland High but

which are not technically and formally acknowledged as such. These

costs are recorded In a myriad of other accounts, most of which are,

at first glance, unrelated to football. Such costs include

expenditures for the activities of the school band, dance team, and

cheerleaders; other costs of this nature are associated with

salaries, facilities maintenance, utilities, and administration.               It

will be demonstrated that, in a proper economic measurement of the
                                          16
economic costs of football at MHS, a portion of these costs should be

considered a part of the football program.



3.2.1 Athletic Salaripg

           While the explicit football-related salaries accruing to

football coaches are accounted as a Category I expense above, there

are other salaries which should be at least partially assigned to the

football program. This section attempts to Identify such salaries

and determine the percentage of which represents a football-related

expense on the part of the school district.

      3.2.1.1   Coaches and Athletic Trainers.   The head football

coach is technically the athletic director for the campus and, as

such, has certain responsibilities outside of football.   Consequently,

only a percentage of salary and travel expenses commensurate with

the percentage of time spent on football at MHS compared to total

work time will be explicitly assigned to football.   During the 1995-

1996 football season, the head football coach/campus athletic

director had a base salary of $58,420.64 and a travel allowance of

$5,004.00 for total payments of $63,424.64. The full-time trainer

assigned to MHS had a base salary of $30,500.00 and an athletic
                                   17
supplement of $4,300.00 for a total base salary of $34,800.00. The

part-time trainer had a base salary of $30,100.00, a travel

allowance of $900.00, and an athletic supplement of $4,500.00 for a

total compensation package of $35,500.00, of which one-half is

assigned to the MHS athletic programs. For the purposes of this

study, It Is assumed that 50% of the time of the head football

coach/campus athletic director is related to football.^^ The

percentage of the trainers' time related to football, and thus the

percentage of their salaries herein assigned to football, is found by

dividing the number of participants in the campus football program

by the total number of athletes in all sports at MHS. This greatly

understates the amount of time allocated to football, as football

requires more of the trainers' time on a per person basis than do

other sports.^^   Further, a part of the base salaries of the assistant

football coaches must be allocated to football. For at least a part of

the school year, football represents a specific class assignment,



      '^Ronnie Reeger, Head Football Coach and Athletic Director,
Midland High School, 1995 Football Season, interview with author.
Midland, Texas, 7 August 1996.

       ^^ William (Hondo) Schneider, Trainer, Midland High School,
interview with author. Midland, Texas, 22 August 1996.
                                  18
thus a portion of the base salary represents a cost of the football

program. Each teacher at MHS, with few exceptions, Is required to

teach five classes each of the two semesters. Thus, ten semester

teaching units will be assumed to constitute a full teaching load and

the percentage of these assignments related to football will be used

to prorate base salaries of the assistant football coaches to the

football program. These calculations are shown in Table 3.9 below.



Table 3.9      Payments to Coaches and Trainers, Prorated for
               Football.

                                     Percentage
                                        of time                      Total cost
                                      related to    Additional-      related to
    Employee        Base payments      football     day stipend       football

 Head coach           $ 63,424.64          50             - -         $ 31,712.32
 Trainer (full-
 time)                  34,800.00          35         $ 2,500.05         14,680.05
 Trainer (part-
 time)                   17,750.00         35            1.233.60         7.446.10
                                                             *
 Coach A                36.150.00          30                            10.845.00
                                                             *
 Coach B                39,978.00          30                            11,993.40
                                                             •
 Coach C                35,214.00         40                             14,085.60
                                                             *
 Coach D                27,350.00          10                             2,735.00
                                                             *
 Coach E                25,700.00          30                             7,710.00
                                                         _ _ *
 Coach F                30.500.00         20                              6,100.00
                                                         _ _ *
 CoachG                 33.950.00          10                             3,395.00
                                                             •*•
 Coach H                27,900.00          10                             2,790.00
 Totals              $372,716.64          - -         $ 3,733.65      $113,492.47
*The additional-day stipends for these coaches are included in Table 3.1 above.

Source:        Payroll Department, Midland Independent School District, Dr. Joseph
               Baressi, Payroll Administrator, July, 1996.


                                          19
3.2.1.2 Office of the Athletic Dirertnr.     As the title implies,

this office is responsible for overseeing almost all aspects of all

athletic programs within the school district.     This is in addition to

the activities of the campus-specific athletic directors at each of

the two high schools as well as each school's coaching staff. Much

of the efforts of the athletic director are related to scheduling

events, hiring coaches, public relations, and overseeing budgets. It

Is estimated that approximately 25% of the athletic director's time

and efforts are related to football.^"^ While some of this time is

related the junior high and freshman school football organizations,

as these programs are organized to support the efforts their

respective high schools, the full 25% of the athletic director's time

will be assigned to high school football, with half to each of the two

high schools. The same will be done with the time of the two part-

time assistant athletic directors.    In addition, there is the matter of

the staff of the athletic director's office.   It is estimated that 33%

of the time and efforts of these personnel are related to football,




       ^"^Tim Whalen, Athletic Director, Midland Independent School
District, telephone interview with author, 13 September 1996.

                                     20
with the extra time a function of football ticket sales, clerical

works, and accounting.^^ Table 3.10 summarizes these costs.



Table 3.10 Salaries of the Office of the Athletic Director, Pro-
           rated for Football.

                                                 Percentage
                                                  of time     One-half of total
                                   Travel        related to    cost related to
  Employee      Total salary     allowance        football        football

 Athletic
 director       $   62.434.52   $ 2,000.00          25            $   8,054.32
 Assistant
 athletic
 directors          20,118.48                       25                2,514.81
 Secretary          20.579.04       -   -           33                3,395.54
 Part-time
 secretary            9,876.96                     33               1.629.70
 Totals         $113,009.00       $ 2,000.00       - -           $15,594.37
Source:      Budget for the Fiscal Year 1995-1996, Midland Independent School
             District, Midland, Texas, p. 175.



      3.2.1.3 Athletic Facilitv Custodial and Maintenance. The

method of accounting for expenses related to MHS football with

regard to the Midland Memorial Stadium complex (where all football

games are played and all football practice takes place) presents

special problems. The stadium also includes a track for practices



      ^^Ann Heintz, Secretary to the Athletic Director, Midland
Independent School District, telephone interviews with author,
9 and 13 September 1996.
                                            21
and competitions and for use by the general public on a daily basis.

The football practice field adjacent to the stadium Is also used for

baseball practice and occasional baseball games.     Finally, various

community activities often use the facility. Thus, assigning a

percentage of the stadium complex's total cost of care and

maintenance to a specific football program is difficult.    Therefore,

for the purpose of this study, it will be assumed that, were it not

for football, Memorial Stadium would not exist. There would be

some facility for track and baseball, but not that which exists at

present. With this assumption, the entire cost for care and

maintenance of the complex will be assigned to football, with half

assigned to the MHS program and the remainder to the Robert E. Lee

High School football program. This same assumption is used in

Section 3.3.3 regarding the facility's real estate value.

     There are two full-time employees assigned to the care and

maintenance of Midland Memorial Stadium and the MHS field house

and weight-room facility. One of these cares for the field house,

used exclusively by MHS student-athletes and coaches. The other is

responsible for maintenance of the grounds; as the portion of the

grounds used exclusively by MHS accounts for approximately 4 acres
                                  22
of the entire 16.3 acre complex, 62.5% of the costs of maintaining

the grounds will be assigned to MHS football with the remaining

37.5% assigned to the Robert E. Lee High School football program.^^

In addition to these permanently-assigned employees, there is a

group of three district employees who Inspect the bleachers and

other public areas of the stadium each week, making whatever minor

repairs are required. This inspection and subsequent repairs

requires approximately twelve person hours per week for each of the

ten weeks compromising a regular football season. The average

salary of these employees is $11.50 per hour.^^ One-half of this cost

will be assigned to the MHS football program. Table 3.11

incorporates these assumptions Into an itemization and summation

of the appropriate data.




       ^^ From the 16.3 total acres, 4 acres are subtracted, leaving
12.3 acres used equally by both high schools. One-half of the cost
associated with these 12.3 acres is assigned to MHS football as is
all of the cost associated with the 4 acres exclusively by MHS.

      ^^ Lawrence Reeves, Supervisor of Maintenance, Midland
Independent School District, interview with author, Midland, Texas,
24 July 1996.

                                  23
Table 3.11 Athletic Facility Custodial and Maintenance Salaries,
           Prorated for Football.

                                         Percentage assigned   Total cost related
                                           to MHS football      to MHS football
      Employees          Total salary         program              program

 Stadium grounds-
 keeper                     $21,736.00           62.5               $13,585.00
 Field house custodian        21,715.20           100                21.715.20
 Weekly safety
 inspectors                    1.380.00            50                    690.00
 Totals                     $44.831.20           80.3              $35.990.20
Source:        Budget for the Fiscal Year 1995-1996, Midland Independent School
               District, Midland, Texas, pp. 175-176.



3.2.2 Stadium Maintenance. Supplies. Repairs,
and Utilities

       For a facility as large as Memorial Stadium, several expenses

related to upkeep are to be expected. The grass areas themselves

absorb a great deal of effort;^^ further, the cost of water, sewer,

and electricity must be accounted for within this study. As

justified in Section 3.2.1.3      above, the total cost of such efforts

will be assigned to football, split appropriately between the MHS

and Robert E. Lee High School football programs. As MHS football

uses the practice field and field house facility on an almost daily

basis and Robert E. Lee High School uses the stadium only during


     ^^Dan Hanks, Supervisor of Grounds, Midland Independent
School District, interview with author, 25 July 1996.
                                         24
football games, 62.5% of the cost of water, 50% of the electric cost

during the season and 100% of the cost outside the football season,

and 100% of the natural gas cost should be assigned to the MHS

program. Table 3.12 presents these costs.



Table 3.12 Memorial Stadium Expenses.

                                                  Percentage assigned     Total cost related
                                                    to MHS football        to MHS football
    Expenditure type            Total cost             program                program

  Fertilizer, herbicides,
  and equipment
  maintenance                    $ 5,637.50                50               $ 2.818.75
  Practice field repairs              450.00             100                    450.00
 Seat and walkway
  replacement                       5,800.00              50                  2,900.00
 Public address system
 maintenance                          500.00              50                    250.00
 Handicapped seating
 installation*                     10,000.00              50               • 5,000.00
 Water and sewer                   32.511.60             62.5                20,319.75
 Electricity during
 football season**                  2,974.34              50                  1,487.75
 Electricity outside of             5,383.15             100                  5,383.15
 football season#
 Natural gas##                      2.912.16             100                  2,912.16
 Totals                          $66,168.75               - -               $41,521.56
*This represents a capital expenditure which should be depreciated, but MISD does not
establish such schedules. Further, as a similar amount is spent each year on additions
of some type, the inclusion of this entire cost as a current-year expense seems justified.
**Cost of electricity for September, October, and November, 1995.
#Cost of electricity for August and December, 1995, and January through July, 1996.
##Cost of natural gas for August, 1995, through July, 1996.

Sources:       Budget for the Fiscal Year 1995-1996, Midland Independent School
               District. Midland, Texas, pp. 175-176, and Martin Bucy, Energy
               Manager, Midland Independent School District, utility bills, 1 9 9 5 - 1 9 9 6


                                             25
3.2.3 Band Expenditures

        The MHS band plays an integral role in the overall football

program of the high school. Most notable are the performances

during half-time at all football games but there is also participation

in pep rallies and homecoming activities.

        3.2.3.1 Salaries. Between the planning, rehearsals, travel, and

performances. It is estimated that 70% of the band directors' time

is tied to football-related tasks.^^ Table 3.13 summarizes band

directors' salaries related to football.



Table 3.13     Band Directors' Salaries, Prorated for Football.

                                                          Percent-
                           Band stipend                       age
                            and extra-                    related to   Salary related
 Employee    Base salary    day stipend    Total salary    football      to football

 Band
 director    $33,375.00     $ 9,937.50     $43,312.50        70         $30,318.75
 Assistant
 band
 director     23,500.00        5,350.00      28,850.00    70            20,195.00
 Totals      $56,875.00 $15,287.50 $72,162.50             70          $50,513.75
Source:       Payroll Department, Midland Independent School District, Dr. Joseph
              Baressi, Payroll Administrator, July, 1996.




      ^^Cody Meyers, Band Director, Midland High School, Interview
with author. Midland, Texas, 4 September 1996.
                                          26
3.2.3.2 Equipment. The band at MHS had an explicit budget of

$17,753.00 for the 1995-1996 school year. Major budget categories

are listed in Table 3.14 and appropriate allocations made to the

football program. It is assumed that approximately 58% of these

expenditures are related to football.^° Naturally, some of the

expenditures represent purchase of durable capital equipment and,

when available, the depreciation term is incorporated into the

calculations.



Table 3.14 Band Budget, Prorated for Football.

                                    Expected                 Percentage   Expenditures
 Expense type          Expense       useful                  related to    related to
                       amount         life     Annual cost    football      football

 Instruments     $ 9,130.00 10 years           913.00        57.7       $    526.80
 Instrument
 repair             3,623.00                3,623.00         57.7         2,090.47
 Teaching*                         - -
 supplies           5,000.00                5.000.00         57.7         2,885.00
 Totals          $17,753.00        - -     $9,536.00         57.7       $5,502.27
*Pat Erwin, School Secretary, Office of the Principal, Midland High School, interview
with author, Midland, Texas, 23 July 1996.

Source:            Budget for the Fiscal Year 1995-1996, Midland Independent School
                   District, p. 9.




          20
               Ibid.

                                               27
3.2.3.3 Uniforms. In addition to salaries and expenses related

to football, a portion of the cost of band uniforms must be allocated

to football. Of the 52 hours the uniforms were worn by the band

during 1995-1996, 40 hours, or about 77%, represented some use

related to football.^^ Purchased In December, 1994, at a total cost

of $59,147.90,^^ these uniforms, unlike most capital expenditures of

MISD, are subject to an unofficial depreciation schedule, with

current uniforms estimated to have a life of ten years. Table 3.15

presents a prorated allocation of this cost to the football program.



Table 3.15 Band Uniforms, Depreciated and Prorated for Football.

                                                  Percentage      Annual cost
    Cost of          Expected                     related to       related to
   uniforms         useful life   Annual cost      football         football

   $59,147.90     10 years      $ 5,914.79           77          $ 4,554.39
Source:     Cody Meyers, Band Director, Midland High School, personal records.



       3.2.3.4 Travel. Travel on the part of the MHS band to the

football games also represents an expense not normally assessed as



      21
           Ibid.

      " Susan Webb, Communications Specialist, Midland
Independent School District, letter to author, 27 August 1996,
                                        28
a part of the football program. Even when football games are played

in Midland, an expense Is incurred In transporting the band from the

MHS campus to Memorial Stadium. These expenses are summarized

in Table 3.16 and the entire amount assigned to the football program.



Table 3.16 Band Travel Related to Football.

                                                                         Travel
         Date                  Opponent             Site of game         expense

 8 September 1995       Frenship High           Frenship, Texas           $1,224.88
 15 September 1995      Bel Air High            Memorial Stadium              246.80
 22 September 1995      Pecos High              Pecos, Texas                  980.88
 29 September 1995      Robert E. Lee High      Memorial Stadium              282.50
 6 October 1995         Abilene Cooper High     Memorial Stadium              264.80
 13 October 1995        Odessa Permian High     Odessa, Texas                 447.96
 20 October 1995        Dallas Jesuit High      Memorial Stadium              246.80
 27 October 1995        Odessa High             Memorial Stadium              264.80
 3 November 1995        Abilene High            Abilene, Texas              1,561.60
 10 November 1995       San Angelo High         Memorial Stadium              264.80
 Total                            - -                    - -              $5,785.82
Source:      Carl A. (Kelly) Jacobson, Assistant Principal, Midland High School,
             Travel Expense Records, 1995-1996.



       3.2.3.5 Band Booster Organization. The booster organization

supporting the MHS band provides monetary benefits to the band,

some entirely tied to football while other contributions provide

spillover benefits to non-football areas, such as the band

newsletter. These expenditures are presented in Table 3.17.



                                          29
Table 3.17 Explicit Expenditures by Band Booster Organization,
           Prorated for Football.

                           Expenditure         Percent related to      Expenditure
   Expenditure type          amount                 football        related to football

 Food                           $ 1,648.50            100                 $ 1,648.50
 Refreshments                       457.65             90                    411.89
 Drill design                       900.00             50                    450.00
 Music arrangement                  440.00             50                    220.00
 Stadium rental*                    400.00             25                     100.00
 Misc. spirit items                 432.00            100                    432.00
 Newsletter                         201.54            50                     100.77
 Percussion carts                   187.57            77                     144.43
 Bass drums**                       960.00            77                     739.20
 Bleacher covers                    270.00           100                     270.00
 Gasoline                           235.74           100                     235.74
 Marching squares                    47.82            50                       23.41
 Postage                             32.00            50                       16.00
 Spirit awards                       74.29           100                       74.29
 Uniform cleaning                 1,032.55            75                     774.41
 Equipment repair                3,000.00             77                   2,310.00
 Truck rental                       380.03            90                     342.03
 Misc. unassiqned                   393.59            50                     196.79
 Totals                        $11,093.28            76.5                 $8,489.46
*Rental of Ratliff Stadium, Odessa, Texas, for marching contest practice.
** The actual cost of the bass drums was $4,800.00; the life expectancy is five years.
Therefore 20% of the cost, or $960.00, is assigned to the year under consideration.

Source:       Cody Meyers, Band Director, Midland High School, personal records.




3.2.4 Dance Team Expenditures

       The MHS dance team, known as the Golden Girls, performs at

varsity football games and pep rallies. They also participate in

other activities and competitions. It is assumed that 45% of the




                                          30
time and of this group is related to football; thus 45% of budgeted

expenditures and salaries will be assigned to the football program. 23

          3.2.4.1 Salaries. The dance team is supervised by a single

sponsor who, during the 1995-1996 school year, taught four classes

in addition to the one formal period assigned to the dance team;

therefore, 20% of the $27,050.00 base salary of this employee will

be assigned to the dance team along with 100% of the dance team

stipend.^"^ These calculations are presented in Table 3.18.



Table 3.18 Dance Team Sponsor's Salary, Prorated for Football.

                                                   Percentage
                    20% of         Dance team       related to    Cost related to
   Employee       base salary        stipend         football        football

Dance team
sponsor            $ 5,410.00       $ 2,490.00         45             $3,555.00
Source:        Payroll Department, Midland Independent School District, Dr. Joseph
               Baressi, Payroll Administrator, July, 1996.




       " Melba Longoria, Dance Team Sponsor, Midland High School,
interview with author. Midland, Texas, 13 August 1996.

      ^^ Midland High School Master Schedule, 1995-1996, from the
records of Frances Smith, Data Processing Clerk, Midland High
School.

                                          31
3.2.4.2 Budgeted Fxpenditures and Travel. The dance team was

allocated $2,500.00 through teaching supplies at MHS.^' This entire

amount (and more, from other sources) was used to cover expenses

related to the activities of the group. In addition, school funds were

used to transport the dance team to and from football games and for

meals on two occasions. Table 3.19 Itemizes and summarizes these

expenditures.



Table 3.19 Dance Team Budget and Travel, Prorated for Football.

                                            Percentage related    Cost related to
    Category type          Total cost           to football          football

 Teaching supplies             $2,500.00             45                 $1,125.00
 Travel to football
 games                           1,442.09           100                  1,442.09
 Meals                             200.40           55*                    110.20
 Totals                        $4,142.49            64.6                $2,677.29
*0ne expenditure of $35.40 related to the Abilene football game is assigned 100% to
football; another expenditure of $1 65.00 related to Dance Camp in June. 1995, is
assigned 45% to football.

Source:        Allocation for Teaching Supplies, 1995-1996, Office of the Principal,
               Midland High School, Midland, Texas, and Carl A. (Kelly) Jacobson,
               Assistant Principal, Midland High School, Travel Expense Records,
               1995-1996.




     " Pat Erwin, School Secretary, Office of the Principal, Midland
High School, Interview with author. Midland, Texas, 23 July 1996.
                                          32
3.2.4.3 Dance Team Booster Organization. The dance team

booster organization, essentially an association of parents of the

participants, contributed funds to augment the budget provided by

the school. Some of these expenditures are more directly related to

football, and are thus assigned at a 75% rate to the football

program, while other are of more generic benefit to the group's total

activities and are thus assigned at lesser rates.^^ Table 3.20

summarizes these expenditures.


Table 3.20 Explicit Expenditures by Dance Team Booster
           Organization, Prorated for Football.

                                            Percentage related      Cost related to
      Category type          Total cost         to football            football

 Practice, performing,
 travel, and uniforms        $ 5,725.00               75                  $4,293.75
 Summer and line camps          3,945.00              75                   2.958.75
 Officer camps                    375.00              75                      281.25
 Make-up                          250.00              75                      187.50
 Supplies for try-outs            150.00              50                       75.00
 Office supplies                  150.00              50                       75.00
 Yard signs                     1.490.00              25*                     372.50
 Totals                      $12,085.00              68.2                 $8,243.75
*These signs are used for twelve months, thus, the   three months of football season
constitute 25% of total use.

Source:       Linda Goddard, President, Midland High Dance Team Booster
              Organization, 1995-1996, personal records.



     ^^ Linda Goddard, President, Midland High Dance Team Boosters
Organization, 1995-1996, interview with author, Midland, Texas, 25
September 1996.
                                          33
3.2.5 Cheerleader Fxpenditures

      Similar to the band and dance team, the cheerleader

organization at MHS Is a part of many school-related functions, one

of which is football. Of the 59 total performances of the

cheerleaders during the 1995-1996 school year, 22 were related to

football.^^ Consequently, 37% of the budgeted costs of the

cheerleader organization will be assigned to the football program.

      3.2.5.1   Salaries. The cheerleader sponsor is paid a stipend for

managing and supervising the organization; in addition, a one-

semester class is devoted to the group, representing 10% of the

annual teaching load of the sponsor.^^ Therefore, 10% of the base

salary of $24,050.00 is assigned to the costs of cheerleading, along

with 100% of the cheerleading stipend. Of the sum of these two

payments, 37% will be assigned to the football program,

commensurate with the overall percentage of time the cheerleader



      ^'' Casey Turner, Cheerleader, Midland High School, personal
records and interview with author, Midland, Texas, 3 September
1996.

      ^^ Midland High School Master Schedule, 1995-1996, from the
records of Frances Smith, Data Processing Clerk, Midland High
School.

                                   34
organization devoted to football-related activities.            Table 3.21

summarizes these calculations.



Table 3.21 Cheerleader Sponsor's Salary, Prorated for Football.

                                                Percentage of
                                                gross salary
                  10% of        Cheerleading     related to     Cost related to
  Employee      base salary       stipend         football         football

 Cheerleader
 sponsor        $2,405.00        $2,630.00          37              $1,862.95
Source:      Payroll Department, Midland Independent School District, Dr. Joseph
             Baressi, Payroll Administrator, July, 1996.



       3.2.5.2 Budgeted Expenditures and Travel. In a manner similar

to the dance team, the cheerleader organization at MHS is partially

funded through the teaching supplies budgetary line item.^^ In

addition, uniforms represent a separate budget item. As explained in

Section 3.2.5 above, 37% of the general expenditures on the part of

the cheerleader organization will be assigned to the football

program but. In the case of travel to football games, 100% of the

expenses will be allocated to football. These calculations are

presented in Table 3.22.



       ^^ Allocation for Teaching Supplies, 1995-1996, Office of the
Principal, Midland High School, Midland, Texas.
                                        35
Table 3.22 Cheerleader Budget and Travel, Prorated for Football.

                                            Percentage related     Cost related to
     Category type          Total cost          to football           football

 Teaching supplies             $1,000.00             37                   $ 370.00
 Travel to cheerleader
 camp                              614.00            37                      227.18
 Travel to football
 games                             496.08           100                      496.08
 Meals related to
 cheerleader camp                  506.25            37                      191.01
 Meals related to
 football games                    344.00           100                      344.00
 Totals                       $2,960.33             55                    $1,628.27
Source:        Allocation for Teaching Supplies, 1995-1996, Office of the Principal,
               Midland High School, Midland, Texas, and Carl A. (Kelly) Jacobson,
               Assistant Principal, Midland High School, Travel Expense Records,
               1995-1996.



       3.2.5.3 Cheerleader Booster Organization. The cheerleader

booster organization provides monetary benefits to the cheerleading

program at MHS. These benefits are spread across the entire school

year and thus are not specific to football. However, as previously

explained, 37% of cheerleader activities are related to football;

therefore, this multiplier will be used to assign booster

organization spending to the football program. Some contributions,

such as the purchase of advertising space In the MHS basketball

magazine, are omitted as they have no bearing on football. Table




                                          36
3.23 provides a general Itemization of selected contributions and

calculates the portion applicable to football.



Table 3.23 Explicit Expenditures by Cheerleader Booster
           Organization, Prorated for Football.

                                           Percentage related       Cost related to
    Category type          Total cost          to football             football

  Cheerleader camp,
  summer of 1995            $ 4,245.00              37                      $1,573.98
  Poster expenses                327.50             37                          121.18
  Publicity                      700.00             37                          259.00
  Uniforms, etc.*              4,800.00             37                        1,776.00
  Totals                   $10,072.50               37                      $3,730.16
*Each of the 12 cheerleaders spends approximately $400.00 on uniforms and related
items; this expenditure is included here although it is not technically provided by the
booster club but is absorbed by the cheerleader households.

Source:        Lisa Sutton, President, Cheerleader Booster Organization, Midland High
               School, 1995-1996, personal records and interview with author,
               Midland, Texas, 26 September 1996.




3.2.6 Pep Rallv Costs

          During the week of each football game, the campus

participates in a pep rally, where the band, cheerleaders, dance

team, the entire student body, teachers, administrators, and a few

community members assemble in the gymnasium to generate

enthusiasm for the upcoming contest.               Prior to this assembly, eight

members of the custodial staff require approximately 45 minutes to

                                           37
prepare the facility and, at its conclusion, 90 minutes to return the

gymnasium to its original conditlon.^° In determining the cost of

staging a pep rally, an average hourly wage of $6.15 Is assumed for

the custodial staff, $21.84 for the teaching staff, and $27.88 for

administrative staff.^^ The monetary values of band, cheerleaders,

and dance team related to pep rallies are included as a part of the

Category II examination of each respective organization. Table 3.24

summarizes the preparation and supervision costs of the nine

football-related pep rallies at MHS during the fall of 1995, plus the

parade and bonfire associated with school homecoming activities;

the entire cost of these events is assigned to football.




      ^°J. D. Davis, Building Manager, Midland High School, interviews
with author. Midland, Texas, 24 July 1996, 20 September, 1996, and
telephone interview 21 September 1996.

      ^^ These average hourly rates were calculated by dividing the
total campus wages for each group by the contract length In days,
then dividing the result by eight, representing the hours In a
standard work day, a method which overstates the hourly wage of
both administrators and teachers.
                                  38
Table 3.24 Custodial and Supervisory Pep Rally Costs.

                                      Number
                            Average      of
                             hourly    parti-    Hours              Cost related
   Group       Activity       wage    cipants   required   Events    to football

Custodians   Pep rally
             set-up          $ 6.15     8           .75      9      $    332.10
Custodians   Pep rally
             clean-up         6.15      8          1.50      9           664.20
Custodians   Bonfire
             preparation,
             clean-up         6.15      14        10.00      1          861.00
Admini-      Pep rally
stration     supervision     27.88      5           .75      9          940.95
Admini-      Homecoming
stration     parade and
             bonfire
             supervision     27.88      5          3.00      1          418.20
Teachers     Pep rally
             supervision     21.84     118          .50      9     $11,597.04
 Total            - -           - -      - -       - -      - -    $14,813.49
Source:      Budget for the Fiscal Year 1995-1 996, Midland Independent School
             District, Midland, Texas, pp. 8-9, 12.




                            3.3 Categorv III Costs

      This section is likely to be the most controversial part of this

study as it examines the implicit costs related to the football

program at MHS. Any attempt to monetize opportunity costs and the

value of resources in alternative uses is often seen as suspect,

especially on the part of those unfamiliar with standard economic

                                        39
concepts and methodologies. However, a consideration of such costs

is what separates economics from similar disciplines.       Therefore,

this portion of the study Is perhaps the most critical In

understanding the actual level of resource utilization of the school's

football program.



3.3.1 Implicit Student Resources

      The following represents an accounting of the time resources

provided by various student groups and a monetized measure of the

percentage of that time absorbed by the MHS football program.

      3.3.1.1 Football Team. Members of the MHS football team

devote an enormous number of hours to the team's efforts. There are

the formal, scheduled practices, travel time, and games as well as

informal expectations and obligations related to responsibilities of

the student-athletes during the off-season. Obviously, the time

required for formal activities is easily quantified; time resources

expended on informal activities is an approximation based on reports

of the participants. Table 3.25 itemizes major activity groups,

calculates total hours related to each activity, and uses the 1995

minumum wage of $4.35 to monetize the result.
                                   40
Table 3.25 Implicit Value of Time, Members of the Football Team.

                             Total
                           hours per                    Total
                            partici-    Number of      person     Value at $4.35 per
          Activity           pant      participants    hours             hour

  Practice before the
  start of school            16.0       103          1,648.0       $    7,168.80
  Practice during
  school hours               65.0       103          6,695.0          29,123.25
  Practice after school
  hours                     123.5       103        12,720.5           55.334.18
  Scrimmages and
  games*                     91.0       103         9,373.0           40,772.55
  Required off-season
 conditioning (1 6
 weeks)                      80.0       75          6,000.0           26,100.00
  Expected off-season
 conditioning
 (1 6 weeks)                 40.0       75          3,000.0           13,050.00
 Spring training (21
 days, 18 workouts)          51.0       123         6,275.0           27,287.55
 Summer
 conditioning**                76       123            9,348          40,663.80
 Totals                    542.5        - -        55,059.5        $239,500.13
*lncludes travel time.
**During June and July, 1995, 38 days at 2 hours per day expected of each player.

Source:          Horace Doyle, Russell Dunlavy, and James Paschal, MHS football
                 players, personal records and interview with author, Midland, Texas,
                 24 September 1996.



          3.3.1.2 Band. Participation in the band at MHS requires a

substantial commitment of time on the part of the students. During

the 1995-1996 school year, it is estimated that this time totaled

28,857.5 person hours, of which 57.7% is attributable to football-




                                            41
related activities and events.'' Table 3.26 lists the various band

activities, the hours associated with each applicable to football, and

the dollar value of this time calculated at a wage of $4.35 per hour.



Table 3.26 Implicit Value of Time, Members of the Band, Prorated
           for Football.

                                               Percent-
               Hours                              age
                per    Number                   related      Hours           Value at
               stu-       of      Total            to      related to       $4.35 per
  Activity      dent   students   hours         football    football          hour

Summer
band
practice        34       100       3,400          50           1,700    $     7,395.00
Summer
percussion
practice        28       20          560          50             280         1,218.00
Summer flag
practice        30       20          600          50             300         1,305.00
Rehearsal
during
school          48       105       5,040         60            3,024        13,154.40
Rehearsal
after school    82       105       8,610         30            2,583        11,236.05
Percussion
practice
after school    18       20          360         30               108          489.80
Flag
practice
after school    18       20          360         30               108          469.80
"Blastoff"
pep rally*      3       105          315         100             315         1,370.25




      32
        Cody Meyers, Band Director, Midland High School, interview
with author. Midland, Texas, 4 September 1996.
                                          42
Table 3.26, Continued.

                                               Percent-
                Hours                             age
                 per     Number                 related      Hours        Value at
                 stu-       of       Total         to      related to    $4.35 per
  Activity       dent    students    hours     football     football       hour

Pep rallies     6.75       105        708.75     100          708.75     $ 3,083.06
Concert            2       105           210     50              105        456.75
Football
game
performan-
ces, pre-
contest*        50.5       105       5,302.5     90         4,772.25     20.759.29
Football
game
performan-
ces, post-
contest*          26       105         2730      100           2,730     11,875.50
Flag and
per-
cussion
clinic            8        40           320      30                96        417.60
Marching
festivals*        7       105           735      30            220.5         959.18
MHS
Homecoming
parade*           3       105            315    100             315        1370.25
Totals           - -       -   -    28,857.5    57.7      16,656.75     $75,559.93
*lncludes travel time.

Source:        Cody Meyers, Band Director, Midland High School, personal records.



          3.3.1.3 Cheerleaders.      During the 1995-1996 school year, the

cheerleaders were Involved in 5,028 person hours of practice,

travel, and performances.^^ As explained in Section 3.2.5 above.


      " Casey Turner, Cheerleader, Midland High School, interview
with author, Midland, Texas, 3 September 1996.
                                          43
it is assumed that 37.3% of this time should be attributed to

football. Consequently, 1,875.4 hours can be assigned to the football

program. In order to monetize the value of this resource, a wage of

$4.35 is assumed. Table 3.27 summarizes appropriate data using

these assumptions.



Table 3.27 Implicit Value of Time, Cheerleaders, Prorated for
           Football.

                   Percentage                                      Total value
  Total hours      related to    Value at $4.35     Number of       related to
 per individual     football        per hour       cheerleaders      football

      419              37.3            $ 679.91           12       $ 8,158.92
Source:       Kelli Martin, Sarah Ray, Casey Turner, and Casey Webb, Midland High
              Cheerleaders, personal records.



      3.3.1.4 Dance Team.         Approximately 484.25 hours were

required on the part of each dance team participant during the 1995-

1996 school year, of which 45% were related to football.^"^ The

value of this time is presented in Table 3.26, with an implicit wage

of $4.35 used to monetize the resource.




       ^"^ Melba Longoria, Dance Team Sponsor, Midland High School,
interview with author, Midland, Texas, 13 August 1996.
                                        44
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