Our conclusion, with tongue in cheek, is that the pictures were taken in different classrooms. What we can't understand is, why?
THOMAS RANDOLPH LEWIS
•Chalk it up to artist's license, or as Stewart says, "When you build your own classroom [LETTER FROM THE PUBLISHER, Nov. 9], you can move the radiator around wherever you please." Actually, Stewart was striving for good composition. As for Coach Westhead's diagram, it was redrawn upside down by one of Stewart's assistants, so that it would better match a photograph of the actual Laker play that Stewart had already taken and that appeared on page 41.—ED.
Lane Stewart's photographs reminded me of my high school days, when I wore a uniform that matched those of all my classmates. If I had ever been as much out of uniform as Kareem is, I would have spent several hours in detention.
BASIL A. KUZIO
In the article, you say that Celtic President and General Manager Red Auerbach "never worked on a [college] campus in his life." Wrong! Auerbach was an assistant coach for Jerry Gerrard at Duke in 1949-50 and was credited with turning Dick Groat, a 12.5-points-per-game scorer for one semester of his sophomore year, into a 25-point scorer in his junior year by teaching him the jump shot during the intervening summer.
As a University of North Carolina alumnus, I've always felt Red would overcome working at Duke.
COOPER E. TAYLOR JR.
REBUTTAL FROM THE NFL
A letter from M.J. Duberstein of the NFL Players Association in your Nov. 9 issue contained inaccuracies regarding the profits of National Football League clubs. Duberstein used the Denver Broncos to reflect the NFLPA's contention that NFL clubs have a "league average of $5.1 million" profit each year. That contention is grossly incorrect.
According to the most recent audit of club finances by the accounting firm of Arthur Andersen & Co., NFL clubs averaged an income of $12.1 million and a profit of $836,000 for the 1979 season. The 1980 audited figures are not yet available, but allowing for normal increases, the figures will not approach the $14 million income or $2.5 million Bronco profit the union alleges.
In fact, we predict that the audited figures for the 1980 season will show the actual profit to decline by half and that the audit for the 1981 season will show a break-even year for NFL clubs. This grim forecast is based on audited figures that were introduced into the Oakland trial last summer in Los Angeles, not on Duberstein's nebulous source, "NFLPA research," which produced the fantasy profit figure of $5.1 million.
The actual profit figures are not difficult to understand in light of the NFL's system of revenues and expenditures. Revenues come from two primary sources: television money and ticket sales. According to the Andersen audit for 1979, about 46% of the revenues came from television and about 44% from ticket sales. The remaining 10% came from miscellaneous items such as revenue from postseason games, programs, concessions and royalties from NFL films. Expenses are divided just about equally into two areas: player costs and all other costs, which include travel, scouting, coaches' and administrative salaries, stadium rental, utilities, promotion, equipment and game-day expenses.
Club profits rise and fall in a cycle that parallels the television contract. For example, profits are highest in the first year of a television contract and gradually decline until a new contract is signed. The reason? When a new television contract is negotiated, the amount of money is fixed over the course of the contract. Player costs, on the other hand, continue to rise about 14% a year, while all other costs rise with inflation. For example, according to the Andersen audit for 1977, the last year of the previous television contract, the average NFL club lost $27,000. In 1978, the first year of the new contract—when profits were at their highest—the average club recorded a $2.2 million pre-tax profit.