This link:
http://www.baseball-reference.com/teams/CHC/attend.shtml
Shows Cubs payroll in 2010 as 146M and Cubs payroll in 2011 as 136M. If their figures are wrong...sorry, but took the numbers directly from baseball reference.
The Dominican Academy opened in 2012, but they built the thing and paid for most of the materials to build in 2011.
In one sentence you use the term, "I believe," and in the next sentence you claim I did not use factual evidence.
Fact 1 - The Cubs spent 3M per year on Epstein beginning October 2011.
Fact 2 - The Cubs signed Jed Hoyer to a 5 year contract in October 2011.
Fact 3 - Cubs spent a minimum of 11.3M on the 2011 draft and 2011 international signings.
Fact 4 - The Cubs went from a franchise run bare bones in terms of number of personnel in 2010 to at least a medium sized staff from 2011 on.
I am not pulling numbers out of thin air. Now if you want to say that payroll took a massive drop from 2011 to 2012, I have no argument there. However, I would point out that although they did cut payroll in 2012 (by about 30M from 136M to 108M including the Zambrano money), they did also increase their expenditures (the McDonalds was 20M, Soler did sign a 6 year 30M deal) and likely had to pay for the renovation plans and coordination along with greasing about every palm in Chicago to even get the renovation stuff seriously discussed to close out 2012.