| Course | MT242 Managing Sport Programs |
|---|---|
| Unit | Unit 7 |
| Paper type | Program budget |
| Length | About 1,020 words, 6 pages double-spaced |
| Format | APA 7 student paper |
| School | Purdue University Global |
| Program | BS in Business Administration |
| Updated | October 2026 |
Free sample paper for MT242 Unit 7
From a $13,800 Surplus to $152 a Player: A Unit 7 Program Budget for One Youth Basketball Season
[Student Name]
Purdue University Global
MT242: Managing Sport Programs
Unit 7 Program Budget
[Instructor Name]
[Date]
Linden Valley Youth Basketball, its revenue, costs, vendors and rates are composite and illustrative; the sources cited are real.
Purpose
This budget covers Linden Valley Youth Basketball's winter season, from registration in August to the end of the season in March. It replaces a first draft prepared in July, which the treasurer asked to have rebuilt with a stated basis for every line. Every figure below is tied to a count from an earlier plan: the game schedule, the facility allocation and the staffing plan. Masteralexis et al. (2019) recommend that sport program budgets be built from activity, the hours, games and people the program actually needs, rather than from last year's totals, and that is the method used here.
Revenue
Revenue totals $86,240.
Player fees, $72,240: $140 from each of the 516 families who pay
Credit union sponsorship, $6,000
Restricted foundation grant for waivers, $8,000
The league has 612 players. Ninety-six of them, about one in six, receive full fee waivers because their families qualify for subsidized school lunch. The waivers are not revenue and do not appear as income; their value, $13,440 at the current fee, is partly covered by the grant, and the rest is absorbed by the league. Showing the grant as restricted matters, because the board cannot spend it on referees or uniforms.
Costs
Costs total $92,796. Each line has a basis.
Facilities, $23,600: 590 gym hours at the district's community rate of $40 an hour, including 300 Saturday hours across three gyms, 236 weeknight practice hours and 54 hours for December evaluations and coach clinics; the church charges the same rate as a donation
Referees, $14,256: 432 assignments at $33 each, two per game for 216 games
Coordinator, $13,200: 20 hours a week for 33 weeks at $20 an hour
Uniforms, $11,628: 612 reversible jerseys at $19
Site supervisors, $9,112: 536 hours at $17
Saturday custodial fees, $6,720: the district's charge of $32 an hour for 210 custodian hours across two district gyms on ten Saturdays
Background checks, $3,456: 144 checks at $24, for 96 coaches and 48 team parents
Card processing, $2,250: about 2.9 percent of online registration plus a per-payment fee
Accident insurance, $1,836: a blanket policy at $3 a player
Defibrillator for the church gym, $1,450: one unit with a wall cabinet and signage
First aid supplies, $225: kits and instant ice for three gyms
Balls and scorebook supplies, $644
Contingency, $4,419: five percent of all other costs
Reconciling With the First Draft
The first draft listed only six lines: facilities, referees, the coordinator, uniforms, supervisors and equipment. They totaled $72,440, which against $86,240 of revenue left a surplus of $13,800. The rebuilt budget keeps those six lines at the same amounts and adds seven that the draft left out.
Saturday custodial fees, $6,720, which the district bills separately from the hourly rate
Background checks, $3,456, which the staffing plan requires for every adult in regular contact with players
Card processing, $2,250, charged on every online registration
Accident insurance, $1,836, required by the district permit
The church gym defibrillator, $1,450, since the church has none and the risk plan requires one in every gym
First aid supplies, $225
Contingency, $4,419
Together the seven lines add $20,356. The season costs $92,796, or about $152 for each of the 612 players, against revenue of $86,240. The gap is $6,556.
The draft was not wrong about any line it included; it was wrong about the lines it left out.
Why the Missing Lines Matter
None of the omitted costs is optional. The custodial fee and insurance are conditions of the district permit, and the league cannot use the gyms without them. Background checks and the defibrillator follow from the staffing and safety plans, which the board has adopted. Card processing is charged automatically. And the contingency line exists because the season has already shown, in the band competition Sunday, that unexpected costs arrive. The five percent contingency is the board's own choice, set after the band competition showed how quickly an unplanned Sunday can cost several hundred dollars.
Closing the Gap
The budget closes the gap in two steps. First, the registration fee rises by $10, to $150, which on 516 paying players adds $5,160. Second, the coordinator will seek a second sponsor at $1,500, a level the credit union's sponsorship suggests local businesses will support. Together the two steps add $6,660, which covers the $6,556 gap with about $100 to spare.
The fee increase has a cost for the waiver fund. At $150, the 96 waivers are worth $14,400 instead of $13,440, so the $8,000 grant covers about 56 percent of their value instead of about 60 percent, and the league absorbs $6,400 instead of $5,440. The budget states this so the board can decide whether to ask the foundation for a larger grant next year. Hums and MacLean (2018) place fee policy among the decisions a nonprofit board should make openly, with its effects on members stated, and the waiver fund is where this fee change reaches the families with the least.
Monthly Cash Flow
Registration money arrives mostly in August and September, while costs fall mostly from December to March. The league will therefore hold about $60,000 in its account by October and draw it down over the season. The treasurer will compare actual spending with the budget at the end of each month and report any line more than ten percent over to the board. Fried et al. (2020) describe the operating budget as a control tool as much as a forecast, useful only if actual results are checked against it during the year rather than after it.
Conclusion
The rebuilt budget shows that a season the draft called profitable actually loses money at the current fee. A $10 increase and a second sponsor close the gap, and every line now has a basis the board can check.
References
Fried, G., DeSchriver, T. D., & Mondello, M. (2020). Sport finance (4th ed.). Human Kinetics.
Hums, M. A., & MacLean, J. C. (2018). Governance and policy in sport organizations (4th ed.). Routledge.
Masteralexis, L. P., Barr, C. A., & Hums, M. A. (2019). Principles and practice of sport management (6th ed.). Jones & Bartlett Learning.
The Purdue Global MT242 Unit 7 instructions
The seventh unit asks students to build a full season budget for a sport program, with revenue, costs, a basis for each line and a plan for any gap. Costs should come from the program's own activity: hours of facility time, games officiated, staff hours and players outfitted. The prompt expects restricted money, such as a grant tied to waivers, to be shown separately, and many sections ask for a reconciliation against an earlier draft or last year's figures. A contingency line and a monthly tracking method are usually expected. Plan on about five pages built around tables, with three or more sport finance or nonprofit sources in APA 7 and every figure traced to the plan that produced it.
How the MT 242 Unit 7 example is put together
The budget explains why it replaces the July draft and why every figure is built from activity. Revenue lists fees, the sponsor and the restricted grant, and notes the 96 waivers are not income. Thirteen cost lines each carry a basis, and a margin note explains why that lets the treasurer check them. A reconciliation names the seven lines the draft left out, totals them at $20,356 and gives the $152 cost per player, with the highlighted line on missing lines. A section shows each omitted cost is required by the permit or an adopted plan. The gap-closing section adds a fee increase and a sponsor, then a note on the waiver fund, before cash flow and a conclusion.
Where the points sit in the MT242 Unit 7 rubric
Program budgets earn most of their marks for completeness, a stated basis for each figure, correct treatment of restricted money and a credible gap plan. A line without a basis invites the question of where it came from. Graders reward budgets tied to the program's own counts, such as hours and games, and a reconciliation that explains any change from a draft. Contingency and monthly tracking show financial control. Gap-closing steps should be specific and should state who bears them, including effects on fee waivers or scholarships. Accurate arithmetic, tables whose totals add up and correct citations take the remaining points. A one-line cost per participant, here about $152, helps the board see the whole season in one figure.
MT242 Unit 7 help: mistakes that cost points
Students often copy last year's budget and adjust it by a percentage, which carries forward every old omission. Another common gap is leaving out costs billed separately, such as custodial fees, card processing or insurance required by a facility. Some budgets count grant money as general revenue when it is restricted. Others close a gap by raising fees without saying what that does to families who receive waivers. Add up every table twice. Share your program's counts of games, hours and players, and a writer can turn them into a line-by-line budget with a basis for every figure.
Get an MT242 Unit 7 example written to your instructions
Outline who the Unit 7 budget serves: participants, facilities, staff and the fee, where one exists, plus any earlier units whose numbers the budget must match. Add the prompt and rubric. A first custom budget, free and ready in 24-48h, gives every line its basis, lists the costs drafts usually miss and shows what closing any gap would take. The paper above is an original model document written by our desk, not a submitted student paper and not an official Purdue University Global document.
More MT242 papers and BS in Business Administration samples
- MT242 Unit 1: Discussion Board Post
- MT242 Unit 2: Program Structure Analysis
- MT242 Unit 3: Scheduling Exercise
- MT242 Unit 4: Facility Allocation Plan
- MT242 Unit 5: Staffing and Volunteer Plan
- MT242 Unit 6: Seminar Reflection
- MT242 Unit 8: Risk and Safety Plan
- MT242 Unit 9: Crisis Communication Memo
- MT242 Unit 10: Program Management Plan
- MT241 Unit 7: Visualization Exercise
- MT240 Unit 7: Identity and Community Paper
- MT237 Unit 7: Supplier Comparison
- MT236 Unit 7: Distribution Network Memo
MT242 Unit 7 questions, answered
What costs do youth sport budgets most often leave out?
Facility charges beyond the rental rate, such as weekend custodial fees; payment processing on online registration; background checks; fees charged by officials' assignors; equipment replacement; insurance increases; and a contingency line. Each looks small, but together they can exceed ten percent of a season's cost. A budget that lists them explicitly shows the reader they were considered, even where estimates are rough.
How should fee waivers appear in a program budget?
As forgone revenue or as a cost offset by any grant that funds them, stated clearly either way so the reader can see how many participants pay nothing and who covers them. Restricted grants should be labeled, because they cannot be spent on other lines. The example shows 96 waivers against an $8,000 grant, which covers only part of their value.
Why tie the budget to earlier units' figures?
Because in MT242 the budget is meant to price the plans already made, not a separate idea of the season. Linking quantities, gym hours, games, staff hours, to the schedule and staffing plan makes inconsistencies visible and lets a change in one plan flow through. Graders frequently compare the numbers across units, and matching figures signal an integrated plan.
Where can I find a free MT242 Unit 7 sample paper?
You can read the complete MT242 Unit 7 program budget here. It rebuilds a youth league's draft budget from activity counts, finds seven missing lines and a $6,556 gap and closes it with a fee increase and a second sponsor.
How much does a season cost per player in the MT242 Unit 7 sample?
About $152, from $92,796 in costs spread across 612 players, against a $140 fee. The draft missed the gap because it left out custodial fees, background checks, card processing, insurance, a defibrillator, first aid and contingency.