Estimated 2025-26 Revenue Sharing – Basketball
As part of the House v. NCAA proposed settlement, Division I schools will be allowed to share athletic department revenues with their varsity athletes beginning in the 2025-26 academic year. The initial revenue sharing cap per school has been tentatively set at $ 20.5 million per year. We analyzed the most recent NCAA financial reporting from several NCAA I public universities and arrived at some estimates for basketball team revenue sharing scheduled to begin in the 2025-26 season:
Men’s Basketball Teams:
| Est Revenue Sharing Men's Basketball | Conference | Basketball Team Revenue Share | # of Players | Average per player | Total Revenue Sharing 2025* | Revenue % Basketball | AD Annual Revenue** |
|---|---|---|---|---|---|---|---|
| Louisville | ACC | 6,178,131 | 15 | 411,875 | 20,500,000 | 30% | 111,396,762 |
| Illinois | Big Ten | 5,657,287 | 13 | 435,176 | 20,500,000 | 28% | 99,358,957 |
| Missouri | SEC | 4,709,321 | 15 | 313,955 | 19,418,455 | 24% | 88,265,705 |
| Iowa State | Big-12 | 4,271,867 | 13 | 328,605 | 18,365,450 | 23% | 83,479,317 |
| Arkansas | SEC | 4,001,897 | 15 | 266,793 | 20,500,000 | 20% | 132,103,766 |
| Minnesota | Big Ten | 3,588,361 | 14 | 256,312 | 20,500,000 | 18% | 113,102,807 |
| Texas Tech | Big-12 | 3,265,487 | 14 | 233,249 | 18,258,244 | 18% | 82,992,017 |
| Tennessee | SEC | 3,122,535 | 15 | 208,169 | 20,500,000 | 15% | 134,277,934 |
| Ohio State | Big Ten | 3,090,327 | 14 | 220,738 | 20,500,000 | 15% | 215,167,642 |
| Wisconsin | Big Ten | 2,923,745 | 15 | 194,916 | 20,500,000 | 14% | 137,164,382 |
| Kansas State | Big-12 | 2,856,660 | 15 | 190,444 | 16,751,854 | 17% | 76,144,789 |
| Mississippi | SEC | 2,783,387 | 15 | 185,559 | 20,500,000 | 14% | 101,643,972 |
| Oregon | Big Ten | 2,286,842 | 15 | 152,456 | 20,500,000 | 11% | 109,439,421 |
| Colorado | Big-12 | 2,256,597 | 15 | 150,440 | 14,090,852 | 16% | 64,049,328 |
| Georgia | SEC | 2,217,185 | 14 | 158,370 | 20,500,000 | 11% | 125,667,798 |
| Louisiana State | SEC | 2,170,071 | 15 | 144,671 | 20,500,000 | 11% | 138,574,324 |
| Washington | Big Ten | 2,157,826 | 15 | 143,855 | 20,500,000 | 11% | 98,468,704 |
| Utah | Big-12 | 2,156,117 | 15 | 143,741 | 16,049,837 | 13% | 72,953,805 |
| Penn State | Big Ten | 1,903,563 | 15 | 126,904 | 20,500,000 | 9% | 152,551,993 |
| Washington State | Pac-12 | 1,558,364 | 15 | 103,891 | 12,709,241 | 12% | 57,769,277 |
| Colorado State | MW | 546,588 | 15 | 36,439 | 5,117,008 | 11% | 23,259,125 |
| Arkansas State | SBC | 207,168 | 15 | 13,811 | 1,805,824 | 12% | 8,208,289 |
| Tennessee Tech | OVC | 175,121 | 15 | 11,675 | 721,811 | 24% | 3,280,961 |
| Appalachian State | SBC | 134,374 | 15 | 8,958 | 3,626,477 | 4% | 16,483,988 |
| North Dakota | MVC | 107,686 | 14 | 7,692 | 2,472,797 | 4% | 11,239,985 |
| Georgia Southern | SBC | 99,120 | 15 | 6,608 | 2,095,770 | 5% | 9,526,227 |
| Idaho | Big Sky | 70,443 | 15 | 4,696 | 1,270,624 | 6% | 5,775,565 |
| Power 5 Average | 20 Schools | 3,157,779 | 15 | 218,506 | 19,107,197 | 17% | 109,728,635 |
Women’s Basketball Teams:
| Est Revenue Sharing Women's Basketball | Conference | Basketball Team Revenue Share | # of Players | Average per player | Total Revenue Sharing 2025* | Revenue % Basketball | AD Annual Revenue** |
|---|---|---|---|---|---|---|---|
| Tennessee | SEC | 533,090 | 15 | 35,539 | 20,500,000 | 2.6% | 134,277,934 |
| Illinois | Big Ten | 528,020 | 13 | 40,617 | 20,500,000 | 2.6% | 99,358,957 |
| Oregon | Big Ten | 447,979 | 11 | 40,725 | 20,500,000 | 2.2% | 109,439,421 |
| Texas Tech | Big-12 | 362,924 | 14 | 25,923 | 18,258,244 | 2.0% | 82,992,017 |
| Louisville | ACC | 325,085 | 14 | 23,220 | 20,500,000 | 1.6% | 111,396,762 |
| Louisiana State | SEC | 317,751 | 15 | 21,183 | 20,500,000 | 1.6% | 138,574,324 |
| Georgia | SEC | 249,939 | 15 | 16,663 | 20,500,000 | 1.2% | 125,667,798 |
| Washington | Big Ten | 247,388 | 14 | 17,671 | 20,500,000 | 1.2% | 98,468,704 |
| Iowa State | Big-12 | 225,781 | 13 | 17,368 | 18,365,450 | 1.2% | 83,479,317 |
| Colorado | Big-12 | 202,101 | 15 | 13,473 | 14,090,852 | 1.4% | 64,049,328 |
| Mississippi | SEC | 168,831 | 14 | 12,059 | 20,500,000 | 0.8% | 101,643,972 |
| Utah | Big-12 | 167,633 | 13 | 12,895 | 16,049,837 | 1.0% | 72,953,805 |
| Ohio State | Big Ten | 155,300 | 14 | 11,093 | 20,500,000 | 0.8% | 215,167,642 |
| Colorado State | MW | 148,507 | 15 | 9,900 | 5,117,008 | 2.9% | 23,259,125 |
| Tennessee Tech | OVC | 144,472 | 15 | 9,631 | 721,811 | 20.0% | 3,280,961 |
| Missouri | SEC | 120,365 | 13 | 9,259 | 19,418,455 | 0.6% | 88,265,705 |
| Minnesota | Big Ten | 92,683 | 15 | 6,179 | 20,500,000 | 0.5% | 113,102,807 |
| Kansas State | Big-12 | 87,901 | 14 | 6,279 | 16,751,854 | 0.5% | 76,144,789 |
| Wisconsin | Big Ten | 82,550 | 15 | 5,503 | 20,500,000 | 0.4% | 137,164,382 |
| Arkansas | SEC | 72,996 | 14 | 5,214 | 20,500,000 | 0.4% | 132,103,766 |
| Penn State | Big Ten | 63,218 | 14 | 4,516 | 20,500,000 | 0.3% | 152,551,993 |
| Washington State | Pac-12 | 53,536 | 15 | 3,569 | 12,709,241 | 0.4% | 57,769,277 |
| North Dakota | MVC | 47,856 | 15 | 3,190 | 2,472,797 | 1.9% | 11,239,985 |
| Idaho | Big Sky | 45,943 | 13 | 3,534 | 1,270,624 | 3.6% | 5,775,565 |
| Arkansas State | SBC | 45,240 | 14 | 3,231 | 1,805,824 | 2.5% | 8,208,289 |
| Appalachian State | SBC | 24,881 | 15 | 1,659 | 3,626,477 | 0.7% | 16,483,988 |
| Georgia Southern | SBC | 3,342 | 15 | 223 | 2,095,770 | 0.2% | 9,526,227 |
| Power 5 Average | 20 Schools | 225,254 | 14 | 16,447 | 19,107,197 | 1.2% | 109,728,635 |
While football receives the most revenue sharing dollars by team, basketball has the highest average payout per player due to much smaller roster size limits: 15 versus 105.
* These estimates assume each school limits revenue sharing to 22% of its annual athletic department revenues. However, a school can elect to share any percentage of its athletic revenues as long as the annual total payout does not exceed the $ 20.5 million tentative cap. For example, a school such as Colorado State (above) could elect to distribute revenue sharing to its athletes up to the $ 20.5 million annual cap, even though this would represent close to 90% of its total annual athletic revenues. However, in reality this would be financially unrealistic, so these estimates use the 22% benchmark as a guide to what schools would likely distribute in revenue sharing. Since participation in revenue sharing is optional, an NCAA I school can also elect not to share revenue with its athletes. However, doing so would likely put that school at a competitive disadvantage in athletic recruiting.
Revenue sharing is allocated per team based on the percentage of that team’s revenues to revenue from all sports as reported in the school’s most recent (2023) NCAA financial reporting. A significant variable here is athletic department revenue not allocated to a specific team. Based on the NCAA reports this can be anywhere from 6% to 37% of school athletic department revenue. Our estimates assume this non-specific revenue will be allocated in the same proportion as the team’s revenue percentage to all sports.
These are averages per athlete. In actuality, a few players per team will get substantially higher than the average, while many will get much less. There are up to 15 Players eligible for revenue sharing on a NCAA I basketball roster and there will be vast differences in what they each may receive. A 5-Star recruit could feasibly receive a 7 figure per year guarantee, leaving much less for the coach to allocate among other players. Most NCAA I basketball teams typically play 8 or 9 players regularly and there are often 4 to 5 players who see little, if any playing time, and their revenue share will also likely be little or none.
** Computed Athletic Department revenue includes event tickets and admission fees, game guarantees, TV, media, licensing, advertising, sponsorships and royalty rights, bowl game, NCAA and conference distributions and all related revenues. Revenue does not include direct or indirect school support, student fees or unrecompensed (i.e. charitable) contributions to the athletic department from alumni and boosters.
Additions or Changes? Contact us at: [email protected]
Statistics compiled & edited by Patrick O’Rourke, CPA Washington, DC 