More than 100 U.S.-based companies spent more than $15 million on sponsorship in 2013, according to IEG’s annual spending analysis.PepsiCo, Inc. remained the biggest sponsor, allocating about $350 million across its many beverage and snack brands, and outspending rival The Coca-Cola Co. by about $60 million. Much of that differential can be attributed to Gatorade’s near-nine-figure sports spend.Nike, Inc. moved into the number-three position as it increased spending on college athlet...