ECONOMIC COST OF FOOTBALL AT MIDLAND HIGH SCHOOL
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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, 1996I I I I I I I I I I I I I I U I'*-' I' f\L' " v
© 1996, Hugh FranksACKNOWLEDGMENTS
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,
iIJames 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.
11TABLE 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
Iv3.1.6 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
V4.4 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
VILIST 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
vli3.15 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
VII3.28 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
IXCHAPTER 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 Inquestion 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 averaged2130.^ 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).
6members. 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.
7CHAPTER 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
8district 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.
103.1.3 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
nupcoming 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.
12Stadium.^ 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.
13Table 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.
14related 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.
15Table 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
16economic 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
17supplement 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.
18thus 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.
193.2.1.2 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.
20with 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.
21and 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
22of 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.
23Table 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.
24football 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
253.2.3 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.
263.2.3.2 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.
273.2.3.3 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,
28a 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.
29Table 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
30time 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.
313.2.4.2 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.
323.2.4.3 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.
333.2.5 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.
34organization 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.
35Table 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
363.23 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
37prepare 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.
38Table 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
39concepts 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.
40Table 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-
41related 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.
42Table 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.
43it 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.
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