Nebraska is at 98 scholarships, 13 over the limit, after the portal window has closed

I maintain my own roster database of each Big Ten team, but all the names and numbers for Nebraska match up perfectly with Rivals' scholarship chart most recently updated on May 2nd, and they also conclude that the Cornhuskers are at 98 scholarships. This is taking into account a player who was recruited and rated by the scouting services but classified as a walk-on – there appears to be only one such player, not over a dozen. It's also not the case that everyone in the Big Ten does this – the next nearest team over the line is Penn State at 90, and the other 16 teams in the league are all within one or two above or below the 85-scholarship cap.

I'm at a loss as to what's going on here, can anyone explain this situation? The math follows.

Nebraska lists 149 players on its current roster. It has the entire 2024 freshman class, scholarship and walk-ons, including players who have signed but not yet arrived on campus.

• 7 are specialists, of whom 3 are on scholarship (Tristan Alvano, Brian Buschini, and Kamdyn Koch) and 4 are not. 3 S, 4 NS, 7 total
• 49 of the non-specialists currently on the roster came in as walk-ons, 3 of whom have subsequently earned scholarships (Nate Boerkircher, Alex Bullock, and John Bullock). 6 S, 50 NS, 56 total
• There are 57 returning scholarship non-specialists, excluding the three former walk-ons. 63 S, 50 NS, 113 total
• Nebraska has taken 6 scholarship transfers this cycle (Jahmal Banks, Dante Dowdell, Blye Hill, Micah Mazzccua, Isaiah Neyor, and Stefon Thompson). 69 S, 50 NS, 119 total
• 30 non-specialist freshmen signed with Nebraska this cycle. 99 S, 50 NS, 149 total
• There is 1 player in the 2024 recruiting class (Xander Ruggeroli) who is listed on the 24/7 commits page and has a mid 3-star rating, but has been reported to be walking on and not accepting a scholarship. This is the only example of such a player I can find. 98 S, 51 NS, 149 total