Conference Members 2023-24 2025-26
Boston College ACC ACC
California Pac-12 ACC
Clemson ACC ACC
Duke ACC ACC
Florida State ACC ACC
Georgia Tech ACC ACC
Louisville ACC ACC
Miami ACC ACC
North Carolina ACC ACC
North Carolina State ACC ACC
Notre Dame ** ACC ACC
Pittsburgh ACC ACC
Southern Methodist American ACC
Syracuse ACC ACC
Stanford Pac-12 ACC
Virginia ACC ACC
Virginia Tech ACC ACC
Wake Forest ACC ACC
Total Members 15 18
** Notre Dame Football is independent, the school participates in ACC conference play for all other sports.
Estimated NCAA Revenue Sharing 2025-26: ACC Schools
Football and Men’s basketball account for close to 90% of team specific revenues at most Power Conference schools, and athletes in these two sports will be the major beneficiaries of revenue sharing:
| Estimated Revenue Sharing ACC Schools 2025-26 | Revenue Share % | Team / Sport Allocation ($) | Eligible Athletes | Average per Athlete ($) |
|
|---|---|---|---|---|---|
| Football | 67.7% | 13,886,805 | 105 | 132,255 | |
| Men's Basketball | 15.6% | 3,417,066 | 15 | 227,804 | |
| All Other Sports | 16.7% | 3,196,129 | 507 | 6,304 | |
| ACC Averages | 100.0% | $ 20,500,000 | 627 | $ 32,695 |
These are averages per athlete, a few players per team will receive substantially higher than the average, while many will get much less. For athletes who see little if any playing time, their revenue share will also likely be minimal. Estimates are based on team specific revenues as reported to the NCAA.
Annual Operating Expenses – ACC schools 2022-24:
Per 2024 EADA reporting, average annual athletic department operating costs were $ 144 million for ACC schools, a 22% increase in expenses over a 2-year span:
| Athletic Department Annual Expenses * | FY 2024 ($) | FY 2023 ($) | FY 2022 ($) | 2-year % Increase |
|---|---|---|---|---|
 |  | | | |
| Stanford | 199,603,664 | 179,645,688 | 156,600,887 | 27% |
| Miami | 182,459,468 | 159,633,958 | 148,497,805 | 23% |
| Clemson | 171,016,070 | 152,093,316 | 140,436,882 | 22% |
| Florida State | 169,896,350 | 170,434,508 | 147,596,659 | 15% |
| Duke | 166,757,447 | 150,765,898 | 148,026,188 | 13% |
| Louisville | 165,168,798 | 152,601,594 | 139,978,924 | 18% |
| North Carolina | 149,062,850 | 136,891,350 | 117,437,619 | 27% |
| California | 146,563,317 | 134,872,865 | 114,485,848 | 28% |
| Pittsburgh | 138,637,236 | 136,704,076 | 122,722,495 | 13% |
| Boston College | 136,563,473 | 118,430,392 | 95,703,917 | 43% |
| Virginia | 134,608,065 | 125,968,540 | 121,148,341 | 11% |
| Georgia Tech | 127,823,348 | 114,155,972 | 91,780,856 | 39% |
| Virginia Tech | 126,337,823 | 117,168,565 | 109,216,783 | 16% |
| North Carolina State | 124,901,094 | 118,653,089 | 100,680,079 | 24% |
| Syracuse | 108,152,358 | 94,193,664 | 84,556,101 | 28% |
| Wake Forest | 102,342,890 | 97,298,475 | 84,889,487 | 21% |
| Southern Methodist | 99,506,414 | 86,044,162 | 79,414,946 | 25% |
| Notre Dame ** | 209,049,397 | 204,392,860 | 170,878,848 | 22% |
| Average per school ** | 144,082,392 | 132,091,536 | 117,833,754 | 22% |
* Expenses per Equity in Athletics Act (EADA) annual reporting. These results are comparable to NCAA membership reporting with one primary exception – EADA reporting does not include payments made for athletic facilities debt service and leases. Consequently, primarily due to the inclusion of these payments, average annual expenses for ACC public schools per NCAA reporting was $ 152 million in 2024 or about $ 8 million higher per school (see tables below). One key advantage of EADA reporting is that data is available for all NCAA I schools, whereas NCAA financial reporting is typically available only for public universities. See our methodology page for more detail and disclosures.
** Notre Dame Football is independent and is not included in the $ 144 million average per school. Notre Dame participates in ACC conference play for all other sports.
ACC athletic departments are incurring significant operating losses even before the effect of Revenue Sharing
Per 2024 NCAA reporting, ACC public school athletic departments averaged a net operating loss of $ 55 million per school, ranging from a low of $ 31 million to a high of $ 72 million. Operating losses were funded by booster contributions averaging $ 45 million per school and combined school support and student fees averaging $ 19 million per school:
| Operating Results ACC Schools ($) | Average per School 2024 | Low Range | High Range |
|---|---|---|---|
| Operating Revenue (see below) | 97,146,144 | 81,313,023 | 110,083,034 |
| Operating Expenses (see below) | 151,816,480 | 132,758,248 | 181,921,023 |
| Net Operating Loss | - 54,670,336 | - 30,891,919 | - 71,837,989 |
| Athletic Contributions | 44,989,295 | 17,355,740 | 70,466,290 |
| School Support & Student Fees | 19,468,254 | 8,606,675 | 29,461,435 |
| Net Surplus | 9,787,213 | 6,700,548 | 15,230,721 |
Average athletics operating revenue for ACC public schools was $ 97 million in 2024, ranging from a low of $ 81 million to a high of $ 110 million. Average athletic department contributions per school was $ 45 million, ranging from a low of $ 17 million to a high of $ 70 million:
| Annual Revenue & Support ACC Schools ($) | Average per School 2024 | Low Range | High Range |
|---|---|---|---|
| Ticket Sales | 26,666,517 | 16,586,280 | 39,272,954 |
| Media & Conference Income | 35,075,765 | 31,651,220 | 41,341,518 |
| Bowl Game Distributions | 9,312,664 | 8,039,205 | 9,725,880 |
| NCAA Distributions | 4,214,738 | 3,708,795 | 4,540,340 |
| Game Day & Event Revenue | 2,827,210 | 1,678,443 | 4,049,689 |
| Licensing & Sponsorships | 15,078,969 | 2,581,787 | 27,744,400 |
| Game Guarantees | 1,205,497 | 15,000 | 4,008,309 |
| Other Operating Income | 2,764,784 | 1,594,519 | 4,054,259 |
| Total Operating Revenue | 97,146,144 | 81,313,023 | 110,083,034 |
| Athletic Dept Contributions | 44,989,295 | 17,355,740 | 70,466,290 |
| School Support | 10,276,150 | 107,337 | 21,355,328 |
| Student Fees | 9,192,104 | - | 16,667,498 |
| Total Revenue & Support | 161,603,693 | 124,901,094 | 181,921,023 |
Average athletic department operating expenses for ACC public schools was $ 152 million in 2024, ranging from a low of $ 125 million to a high of $ 182 million:
| Annual Operating Expenses ACC Schools ($) | Average per School 2024 | Low Range | High Range |
|---|---|---|---|
| Salaries - Coaching Staff | 29,954,474 | 25,496,523 | 33,364,351 |
| Salaries - Admin & Support | 26,667,795 | 21,089,582 | 35,880,439 |
| Severance Payments | 488,053 | - | 1,117,417 |
| Student Athlete Financial Aid | 17,790,866 | 9,846,266 | 24,375,852 |
| Recruiting | 3,230,981 | 2,644,605 | 4,785,432 |
| Team Travel | 10,505,998 | 6,687,963 | 13,592,948 |
| Game Guarantees | 1,860,871 | 1,300,498 | 2,518,360 |
| Equipment & Uniforms | 4,822,038 | 2,300,890 | 6,575,741 |
| Game Day & Event Expenses | 6,837,745 | 5,122,970 | 8,681,101 |
| Fundraising & Marketing | 2,473,362 | 441,666 | 6,275,292 |
| Athletic Facilities payments | 5,390,612 | 1,192,638 | 10,904,953 |
| Medical expenses & insurance | 2,361,711 | 1,633,672 | 3,901,810 |
| Student Athlete Meals | 3,129,395 | 1,320,508 | 5,735,865 |
| Football Bowl Expenses | 2,286,587 | - | 4,156,877 |
| Overhead & Administration | 18,657,912 | 7,264,301 | 27,314,385 |
| Other Operating Expenses | 15,358,080 | 11,716,737 | 28,463,981 |
| Total Operating Expenses | $ 151,816,480 | $ 124,901,094 | $ 181,921,023 |
With revenue sharing adding close to $ 30 million in additional costs this year at most power conference members, schools are aggressively marketing to boosters for increased contributions to help cover these costs. However, revenue sharing will also likely result in increased parity between Power Conference schools along with potentially, a lot of unhappy boosters. Additionally, revenue sharing may result in booster fatigue at many schools. At almost all schools, revenue sharing will likely require the infusion of either additional school support and/or increased student fees.
Listing of ACC NIL Collectives by School:
Questions on our data? Contact us at: NIL-NCAA.com
Statistics compiled & edited by Patrick O’Rourke, CPA Washington, DC 