So with that in mind, here are the athletic department profits/losses using both total revenues with the subsidies (labeled Profit 1), and total revenues without the subsidies (labeled Profit 2). Given that USA Today has published data for six years, I will look at each year over the next few days, starting with 2006. Now, not all NCAA schools are included in the USA Today database, so please keep this in mind as you look at the data presented below. Also, as you will notice Oklahoma State has a huge profit due to T. Boones Pickens $165 million donation to OSU for that year. Twenty schools ending with a generated and allocated profit exactly equal to $0. None had a subsidy of $0, thus the subsidies were equal to the athletic programs generated losses. Finally, note that only LSU and Nebraska had $0 of subsidies for the 2006 year.
In terms of generated and allocated profit, Oklahoma State had the highest profit (Profit 1) with $161,063,918, and Houston had the greatest loss of $10,328,595. Turning to only generated profits (i.e. Profit 2), Oklahoma State had the greatest profit (again due to the one time donation by Mr. Pickens) of $156,533,782; Oregon State with the greatest loss of $22,839,510 and also Oregon State with the greatest subsidy of $21,116,460 for that year.
Black = Profit; Red = Loss.
| School | Profit 1 | Profit 2 | Subsidy | ||
| Air Force | $478,379 | -$14,006,155 | $14,484,534 | ||
| Akron | -$449,891 | -$11,622,048 | $11,172,157 | ||
| Alabama | $7,093,801 | $4,290,545 | $2,803,256 | ||
| Alabama A&M | $1,922,111 | -$6,313,631 | $8,235,742 | ||
| Alabama State | $508,025 | -$3,984,106 | $4,492,131 | ||
| Alabama-Birmingham | $517,239 | -$10,053,295 | $10,570,534 | ||
| Albany | $0 | -$8,552,074 | $8,552,074 | ||
| Alcorn State | $443,571 | -$3,443,486 | $3,887,057 | ||
| Appalacian State | $67,723 | -$4,933,008 | $5,000,731 | ||
| Arizona | $1,824,198 | -$2,691,856 | $4,516,054 | ||
| Arizona State | $1,370,958 | -$10,169,028 | $11,539,986 | ||
| Arkansas | $777,977 | -$876,719 | $1,654,696 | ||
| Arkansas Little-Rock | -$2,492,559 | -$6,781,216 | $4,288,657 | ||
| Arkansas State | -$2,595,289 | -$5,971,512 | $3,376,223 | ||
| Arkansas-PineBluff | -$664,649 | -$3,137,710 | $2,473,061 | ||
| Army | $1,186,105 | -$6,887,073 | $8,073,178 | ||
| Auburn | $3,350,806 | $2,428,558 | $922,248 | ||
| Austin Peay | $44,911 | -$3,787,682 | $3,832,593 | ||
| Ball State | $3,081 | -$10,605,775 | $10,608,856 | ||
| Birmingham | $204,828 | -$11,638,435 | $11,843,263 | ||
| Boise State | -$73,015 | -$8,117,309 | $8,044,294 | ||
| Bowling Green | $415,685 | -$8,357,377 | $8,773,062 | ||
| Buffalo | $6,367 | -$16,879,234 | $16,885,601 | ||
| Cal State Bakersfield | $2,941,480 | -$1,382,594 | $4,324,074 | ||
| California | -$5,278,282 | -$10,886,795 | $5,608,513 | ||
| California Davis | -$151,304 | -$14,584,360 | $14,433,056 | ||
| California Irvine | -$837,963 | -$8,427,491 | $7,589,528 | ||
| California Polytechnic | $149,296 | -$10,933,175 | $11,082,471 | ||
| California Riverside | $2,243 | -$8,058,586 | $8,060,829 | ||
| California Santa Barbara | -$642,857 | -$8,753,241 | $8,110,384 | ||
| California State Fullerton | -$125,174 | -$6,464,225 | $6,339,051 | ||
| California State Northridge | $417,628 | -$6,606,722 | $7,024,350 | ||
| Central Arkansas | $0 | -$4,536,037 | $4,536,037 | ||
| Central Connecticut State | $493,971 | -$7,826,661 | $8,320,632 | ||
| Central Florida | -$2,282,045 | -$16,757,833 | $14,475,788 | ||
| Central Michigan | $283,016 | -$12,234,488 | $12,517,504 | ||
| Cincinnati | -$6,772,950 | -$12,496,734 | $5,723,784 | ||
| Citadel | -$143,192 | -$6,045,128 | $5,901,936 | ||
| Clemson | -$433,082 | -$3,787,603 | $3,354,521 | ||
| Cleveland State | $0 | -$6,480,498 | $6,480,498 | ||
| Coastal Carolina | $0 | -$10,552,212 | $10,552,212 | ||
| College of Charleston | -$956,370 | -$7,432,156 | $6,475,786 | ||
| Colorado | $1,140,254 | -$10,213,164 | $11,353,418 | ||
| Colorado State | -$540,907 | -$7,264,654 | $6,723,747 | ||
| Connecticut | $14,868 | -$9,887,013 | $9,901,881 | ||
| Coppin State | $0 | -$2,807,202 | $2,807,202 | ||
| Delaware | $0 | -$18,162,390 | $18,162,390 | ||
| Delaware State | $0 | -$10,979,369 | $10,979,369 | ||
| East Carolina | -$807,028 | -$10,459,582 | $9,652,554 | ||
| East Tennesse State | $403,336 | -$6,066,583 | $6,469,919 | ||
| Eastern Illinois | $0 | -$6,384,033 | $6,384,033 | ||
| Eastern Kentucky | $312,081 | -$7,337,683 | $7,649,764 | ||
| Eastern Michigan | $473,650 | -$16,348,385 | $16,822,035 | ||
| Eastern Washington | -$5,062 | -$4,518,704 | $4,513,642 | ||
| Floirda A&M | $589,043 | -$2,493,340 | $3,082,383 | ||
| Florida | $4,212,039 | $256,681 | $3,955,358 | ||
| Florida Atlantic | -$93,283 | -$10,881,293 | $10,788,010 | ||
| Florida Gulf Coast | $1,656,530 | -$1,088,514 | $2,745,044 | ||
| Florida International | $895,893 | -$12,010,832 | $12,906,725 | ||
| Florida State | $7,500,703 | $1,138,897 | $6,361,806 | ||
| Fresno State | $1,462,438 | -$4,215,395 | $5,677,833 | ||
| George Mason | -$570,982 | -$10,988,418 | $10,417,436 | ||
| Georgia | $17,009,332 | $13,996,614 | $3,012,718 | ||
| Georgia Southern | -$33,439 | -$6,791,954 | $6,758,515 | ||
| Georgia State | -$655,611 | -$7,645,134 | $6,989,523 | ||
| Georgia Tech | -$3,167,148 | -$5,887,129 | $2,719,981 | ||
| Grambling State | -$268,576 | -$2,919,078 | $2,650,502 | ||
| Hawaii | $823,125 | -$7,543,364 | $8,366,489 | ||
| Houston | -$10,328,595 | -$16,532,450 | $6,203,855 | ||
| Idaho | $163,145 | -$6,958,603 | $7,121,748 | ||
| Idaho State | -$10,241 | -$5,931,253 | $5,921,012 | ||
| Illinois | $168,575 | -$5,005,319 | $5,173,894 | ||
| Illinois State | $174,538 | -$5,885,124 | $6,059,662 | ||
| Indiana | $74,337 | -$2,956,033 | $3,030,370 | ||
| Indiana Purdue Fort Wayne | $36,300 | -$2,606,060 | $2,642,360 | ||
| Indiana Purdue Indianopolis | $12,319 | -$3,235,148 | $3,247,467 | ||
| Indiana State | $47,423 | -$6,587,811 | $6,635,234 | ||
| Iowa | $14,096,366 | $10,716,903 | $3,379,463 | ||
| Iowa State | -$904,922 | -$4,818,183 | $3,913,261 | ||
| Jackson State | $0 | -$3,628,550 | $3,628,550 | ||
| James Madison | -$70,792 | -$19,796,939 | $19,726,147 | ||
| Kansas | $15,780,914 | $12,725,706 | $3,055,208 | ||
| Kansas State | $8,576,876 | $6,472,342 | $2,104,534 | ||
| Kennesaw State | -$101,702 | -$5,498,386 | $5,396,684 | ||
| Kent State | $1,632,441 | -$11,267,028 | $12,899,469 | ||
| Kentucky | -$536,026 | -$1,174,213 | $638,187 | ||
| Lamar | -$14,744 | -$3,957,100 | $3,942,356 | ||
| Long Beach State | $19,837 | -$7,728,948 | $7,748,785 | ||
| Longwood | $210,316 | -$4,075,845 | $4,286,161 | ||
| Louisiana Lafayette | $286,541 | -$3,360,449 | $3,646,990 | ||
| Louisiana Monroe | $700 | -$3,730,002 | $3,730,702 | ||
| Louisiana Tech | -$332,398 | -$6,632,595 | $6,300,197 | ||
| Louisville | $3,212,956 | -$3,988,725 | $7,201,681 | ||
| LSU | $2,214,796 | $2,214,796 | $0 | ||
| Maine | $132,900 | -$7,177,440 | $7,310,340 | ||
| Marshall | $456,037 | -$8,201,533 | $8,657,570 | ||
| Maryland | $4,118,824 | -$5,815,659 | $9,934,483 | ||
| Maryland Baltimore County | -$914,768 | -$8,111,441 | $7,196,673 | ||
| Maryland Eastern Shore | -$12 | -$3,186,531 | $3,186,519 | ||
| Massachusetts | -$120,879 | -$15,480,454 | $15,359,575 | ||
| McNeese State | $297,508 | -$2,516,614 | $2,814,122 | ||
| Memphis | $0 | -$5,205,141 | $5,205,141 | ||
| Miami Ohio | -$322,312 | -$15,058,648 | $14,736,336 | ||
| Michigan | $17,543,195 | $17,506,077 | $37,118 | ||
| Michigan State | -$1,821,270 | -$5,241,097 | $3,419,827 | ||
| Middle Tennessee State | $0 | -$12,895,759 | $12,895,759 | ||
| Minnesota | $1,495,784 | -$7,111,838 | $8,607,622 | ||
| Mississippi | $0 | -$2,561,861 | $2,561,861 | ||
| Mississippi State | $42,417 | -$3,889,033 | $3,931,450 | ||
| Mississippi Valley State | $0 | -$2,141,957 | $2,141,957 | ||
| Missouri | -$5,561,733 | -$8,402,528 | $2,840,795 | ||
| Missouri Kansas City | $208,280 | -$4,748,566 | $4,956,846 | ||
| Missouri State | $0 | -$5,073,048 | $5,073,048 | ||
| Montana | $1,153,814 | -$4,578,729 | $5,732,543 | ||
| Montana State | $309,114 | -$6,160,029 | $6,469,143 | ||
| Morehead State | $0 | -$5,186,596 | $5,186,596 | ||
| Morgan State | -$901,617 | -$5,669,454 | $4,767,837 | ||
| Murray State | $22,800 | -$7,424,533 | $7,447,333 | ||
| Nebraska | $414,678 | $414,678 | $0 | ||
| Nevada | $7,105,315 | -$1,919,174 | $9,024,489 | ||
| Nevada Las Vegas | -$641,615 | -$18,272,005 | $17,630,390 | ||
| New Hampshire | -$203,168 | -$13,760,007 | $13,556,839 | ||
| New Jersey Tech | $170,487 | -$4,877,798 | $5,048,285 | ||
| New Mexico | -$2,647,156 | -$9,419,826 | $6,772,670 | ||
| New Mexico State | $1,705,260 | -$11,181,582 | $12,886,842 | ||
| Norfolk State | $258,147 | -$6,430,344 | $6,688,491 | ||
| North Carolina | $90,356 | -$8,220,220 | $8,310,576 | ||
| North Carolina Ashville | $50,599 | -$2,315,781 | $2,366,380 | ||
| North Carolina Central | -$59,678 | -$2,631,086 | $2,571,408 | ||
| North Carolina Charlotte | $4,467,046 | -$3,744,017 | $8,211,063 | ||
| North Carolina Greensboro | -$127,222 | -$6,637,640 | $6,510,418 | ||
| North Carolina State | $3,372,633 | -$2,032,068 | $5,404,701 | ||
| North Carolina Tech | -$200,643 | -$5,261,115 | $5,060,472 | ||
| North Carolina Wilmington | -$161,898 | -$5,568,760 | $5,406,862 | ||
| North Dakota | $10,090 | -$3,842,689 | $3,852,779 | ||
| North Dakota State | $0 | -$3,912,043 | $3,912,043 | ||
| North Florida | $190,003 | -$5,148,111 | $5,338,114 | ||
| North Texas | -$4,647,270 | -$8,922,645 | $4,275,375 | ||
| Northern Arizona | -$197,482 | -$7,275,385 | $7,077,903 | ||
| Northern Colorado | -$317,323 | -$4,152,946 | $3,835,623 | ||
| Northern Illinois | $866,520 | -$10,733,597 | $11,600,117 | ||
| Northern Iowa | $872,086 | -$8,372,605 | $9,244,691 | ||
| Northwestern State LA | $653,031 | -$3,729,057 | $4,382,088 | ||
| Oakland | $20,409 | -$5,912,534 | $5,932,943 | ||
| Ohio | -$281,557 | -$12,305,751 | $12,024,194 | ||
| Ohio State | $2,900,000 | $2,890,089 | $9,911 | ||
| Oklahoma | $199,392 | $49,392 | $150,000 | ||
| Oklahoma State | $161,063,918 | $156,533,782 | $4,530,136 | ||
| Old Dominion | $1,044,502 | -$10,649,099 | $11,693,601 | ||
| Oregon | $486,165 | -$931,402 | $1,417,567 | ||
| Oregon State | -$1,723,050 | -$22,839,510 | $21,116,460 | ||
| Portland State | $147,613 | -$6,268,346 | $6,415,959 | ||
| Praire View A&M | $42,435 | -$2,957,919 | $3,000,354 | ||
| Purdue | -$105,879 | -$114,273 | $8,394 | ||
| Radford | $507,550 | -$5,124,542 | $5,632,092 | ||
| Rhode Island | $401,047 | -$14,418,327 | $14,819,374 | ||
| Rutgers | -$631,999 | -$20,824,298 | $20,192,299 | ||
| Sacramento State | -$317,665 | -$9,922,443 | $9,604,778 | ||
| Sam Houston State | $45,011 | -$4,495,409 | $4,540,420 | ||
| San Diego State | $698,343 | -$13,848,409 | $14,546,752 | ||
| San Jose State | $1,777,182 | -$12,213,428 | $13,990,610 | ||
| Savannah State | $12,894 | -$1,615,821 | $1,628,715 | ||
| South Alabama | -$301,842 | -$6,586,307 | $6,284,465 | ||
| South Carolina | -$1,040,090 | -$1,917,605 | $877,515 | ||
| South Carolina State | $351,602 | -$7,572,306 | $7,923,908 | ||
| South Carolina Upstate | -$39,891 | -$3,245,808 | $3,205,917 | ||
| South Dakota | $19,039 | -$3,119,697 | $3,138,736 | ||
| South Dakota State | $33,179 | -$4,376,319 | $4,409,498 | ||
| South Florida | $1,503,787 | -$9,863,882 | $11,367,669 | ||
| Southeastern Louisiana | $211,179 | -$4,081,221 | $4,292,400 | ||
| Southeastern Missouri State | -$114,541 | -$5,142,019 | $5,027,478 | ||
| Southern | -$605,907 | -$3,298,629 | $2,692,722 | ||
| Southern Illinois | $98,497 | -$7,576,542 | $7,675,039 | ||
| Southern Illinois Edwardsville | $907,631 | -$1,922,380 | $2,830,011 | ||
| Southern Mississippi | $1,063,126 | -$5,923,464 | $6,986,590 | ||
| Southern Utah | $38,810 | -$3,725,548 | $3,764,358 | ||
| Steven F Austin State | $648,195 | -$9,819,467 | $10,467,662 | ||
| Stony Brook | -$384,819 | -$16,387,403 | $16,002,584 | ||
| Tennessee | $3,242,103 | -$2,790,504 | $6,032,607 | ||
| Tennessee Chattanooga | $0 | -$7,339,328 | $7,339,328 | ||
| Tennessee Martin | $660,536 | -$4,354,456 | $5,014,992 | ||
| Tennessee State | $0 | -$5,892,742 | $5,892,742 | ||
| Tennessee Tech | $529,836 | -$4,719,151 | $5,248,987 | ||
| Texas | $7,017,814 | $5,326,959 | $1,690,855 | ||
| Texas A&M | $9,254,013 | $8,879,013 | $375,000 | ||
| Texas A&M Corpus Christi | $26,668 | -$3,383,476 | $3,410,144 | ||
| Texas Arlington | -$202,855 | -$5,700,016 | $5,497,161 | ||
| Texas El Paso | -$290,783 | -$10,257,841 | $9,967,058 | ||
| Texas Pan America | -$193,221 | -$4,070,532 | $3,877,311 | ||
| Texas San Antonio | $557,130 | -$7,443,468 | $8,000,598 | ||
| Texas Southern | -$283,335 | -$4,782,559 | $4,499,224 | ||
| Texas State | $572,170 | -$7,453,381 | $8,025,551 | ||
| Texas Tech | -$3,352,077 | -$9,478,343 | $6,126,266 | ||
| Toledo | -$728,207 | -$10,697,788 | $9,969,581 | ||
| Towsen | $309,889 | -$12,153,744 | $12,463,633 | ||
| Troy | $0 | -$7,489,901 | $7,489,901 | ||
| UCLA | $16,918 | -$2,611,222 | $2,628,140 | ||
| Utah | $569,420 | -$5,968,224 | $6,537,644 | ||
| Utah State | -$568,103 | -$6,353,488 | $5,785,385 | ||
| Utah Valley | -$211,796 | -$4,061,428 | $3,849,632 | ||
| Vermont | $9,008 | -$7,728,998 | $7,738,006 | ||
| Virginia | $1,307,328 | -$7,820,040 | $9,127,368 | ||
| Virginia Commonwealth | -$608,011 | -$9,650,217 | $9,042,206 | ||
| Virginia Tech | $3,346,504 | -$2,863,501 | $6,210,005 | ||
| VMI | -$140,113 | -$2,161,572 | $2,021,459 | ||
| Washington | $3,430,829 | $1,846,203 | $1,584,626 | ||
| Washington State | $2,484,506 | -$5,316,732 | $7,801,238 | ||
| West Virginia | $10,756,866 | $7,722,625 | $3,034,241 | ||
| Western Carolina | -$434,499 | -$5,789,846 | $5,355,347 | ||
| Western Kentucky | $0 | -$10,745,934 | $10,745,934 | ||
| Western Michigan | $61,257 | -$14,412,900 | $14,474,157 | ||
| Wichita State | $1,941,693 | -$3,145,712 | $5,087,405 | ||
| William & Mary | $35,070 | -$6,658,042 | $6,693,112 | ||
| Winthrop | $259,432 | -$7,337,222 | $7,596,654 | ||
| Wisconsin | $102,886 | -$5,627,887 | $5,730,773 | ||
| Wisconsin Green Bay | -$353,904 | -$6,608,724 | $6,254,820 | ||
| Wright State | $278,757 | -$7,277,922 | $7,556,679 | ||
| Wyoming | -$1,105,237 | -$11,875,279 | $10,770,042 | ||
| Youngstown State | -$16,973 | -$6,412,575 | $6,395,602 |