Estimated 2025-26 Revenue Sharing – Golf
Under the proposed settlement in House V NCAA, schools will be able to share revenue with their athletes not to exceed the lesser of 22% of their annual athletic revenues or $ 21 million per year. We analyzed the most recent NCAA financial reporting from several NCAA I public universities and arrived at some estimates for golf team revenue sharing scheduled to begin in the 2025-26 season:
Men’s Golf Teams:
| Est Revenue Sharing Men's Golf | Conference | Golf Team Revenue Share | # of Players | Average per player | Golf % | Est Revenue Sharing 2025 | Total 2023 Revenue * |
|---|---|---|---|---|---|---|---|
| Idaho | Big Sky | 37,334 | 8 | 4,667 | 2.9% | 1,270,624 | 5,775,565 |
| Washington | Big Ten | 37,140 | 9 | 4,127 | 0.2% | 21,000,000 | 98,468,704 |
| Texas Tech | Big-12 | 30,484 | 9 | 3,387 | 0.2% | 18,258,244 | 82,992,017 |
| Illinois | Big Ten | 25,417 | 9 | 2,824 | 0.1% | 21,000,000 | 99,358,957 |
| Oregon | Big Ten | 24,940 | 9 | 2,771 | 0.1% | 21,000,000 | 109,439,421 |
| Appalachian State | SBC | 17,679 | 9 | 1,964 | 0.5% | 3,626,477 | 16,483,988 |
| Tennessee Tech | OVC | 17,552 | 9 | 1,950 | 2.4% | 721,811 | 3,280,961 |
| Georgia | SEC | 17,466 | 9 | 1,941 | 0.1% | 21,000,000 | 125,667,798 |
| Arkansas State | SBC | 15,958 | 8 | 1,995 | 0.9% | 1,805,824 | 8,208,289 |
| Penn State | Big Ten | 15,659 | 8 | 1,957 | 0.0% | 21,000,000 | 152,551,993 |
| Louisville | ACC | 15,333 | 9 | 1,704 | 0.1% | 21,000,000 | 111,396,762 |
| Utah | Big-12 | 11,198 | 9 | 1,244 | 0.1% | 16,049,837 | 72,953,805 |
| Washington State | Pac-12 | 10,486 | 9 | 1,165 | 0.1% | 12,709,241 | 57,769,277 |
| Colorado State | MW | 10,449 | 8 | 1,306 | 0.2% | 5,117,008 | 23,259,125 |
| Tennessee | SEC | 9,503 | 9 | 1,056 | 0.0% | 21,000,000 | 134,277,934 |
| Ohio State | Big Ten | 9,181 | 9 | 1,020 | 0.0% | 21,000,000 | 215,167,642 |
| Wisconsin | Big Ten | 7,277 | 9 | 809 | 0.0% | 21,000,000 | 137,164,382 |
| Mississippi | SEC | 5,033 | 9 | 559 | 0.0% | 21,000,000 | 101,643,972 |
| Georgia Southern | SBC | 4,112 | 9 | 457 | 0.2% | 2,095,770 | 9,526,227 |
| Colorado | Big-12 | 3,823 | 9 | 425 | 0.0% | 14,090,852 | 64,049,328 |
| Arkansas | SEC | 2,533 | 9 | 281 | 0.0% | 21,000,000 | 132,103,766 |
| Iowa State | Big-12 | 2,049 | 9 | 228 | 0.0% | 18,365,450 | 83,479,317 |
| Minnesota | Big Ten | 1,512 | 9 | 168 | 0.0% | 21,000,000 | 113,102,807 |
| North Dakota | MVC | 832 | 8 | 104 | 0.0% | 2,472,797 | 11,239,985 |
| Kansas State | Big-12 | 642 | 9 | 71 | 0.0% | 16,751,854 | 76,144,789 |
| Louisiana State | SEC | - | 9 | - | 0.0% | 21,000,000 | 138,574,324 |
| Missouri | SEC | - | 8 | - | 0.0% | 19,418,455 | 88,265,705 |
| P5 School Average | 20 | 11,484 | 9 | 1,287 | 0.1% | 19,432,197 | 109,728,635 |
Women’s Golf Teams:
| Est Revenue Sharing Women's Golf | Conference | Golf Team Revenue Share | # of Players | Average per player | Golf % | Est Revenue Sharing 2025 | Total 2023 Revenue * |
|---|---|---|---|---|---|---|---|
| Washington | Big Ten | 37,140 | 9 | 4,127 | 0.2% | 21,000,000 | 98,468,704 |
| Texas Tech | Big-12 | 31,009 | 9 | 3,445 | 0.2% | 18,258,244 | 82,992,017 |
| Penn State | Big Ten | 23,910 | 9 | 2,657 | 0.1% | 21,000,000 | 152,551,993 |
| Missouri | SEC | 21,560 | 9 | 2,396 | 0.1% | 19,418,455 | 88,265,705 |
| Oregon | Big Ten | 21,343 | 8 | 2,668 | 0.1% | 21,000,000 | 109,439,421 |
| Tennessee Tech | OVC | 20,240 | 9 | 2,249 | 2.8% | 721,811 | 3,280,961 |
| Georgia | SEC | 17,348 | 8 | 2,168 | 0.1% | 21,000,000 | 125,667,798 |
| Louisville | ACC | 16,849 | 9 | 1,872 | 0.1% | 21,000,000 | 111,396,762 |
| Wisconsin | Big Ten | 16,645 | 9 | 1,849 | 0.1% | 21,000,000 | 137,164,382 |
| Colorado State | MW | 9,789 | 9 | 1,088 | 0.2% | 5,117,008 | 23,259,125 |
| Tennessee | SEC | 9,503 | 9 | 1,056 | 0.0% | 21,000,000 | 134,277,934 |
| Colorado | Big-12 | 9,016 | 8 | 1,127 | 0.1% | 14,090,852 | 64,049,328 |
| Illinois | Big Ten | 8,291 | 8 | 1,036 | 0.0% | 21,000,000 | 99,358,957 |
| Washington State | Pac-12 | 8,180 | 9 | 909 | 0.1% | 12,709,241 | 57,769,277 |
| Appalachian State | SBC | 8,156 | 9 | 906 | 0.2% | 3,626,477 | 16,483,988 |
| Arkansas State | SBC | 7,691 | 9 | 855 | 0.4% | 1,805,824 | 8,208,289 |
| Mississippi | SEC | 7,489 | 9 | 832 | 0.0% | 21,000,000 | 101,643,972 |
| Ohio State | Big Ten | 7,002 | 8 | 875 | 0.0% | 21,000,000 | 215,167,642 |
| Idaho | Big Sky | 5,548 | 7 | 793 | 0.4% | 1,270,624 | 5,775,565 |
| Iowa State | Big-12 | 3,492 | 6 | 582 | 0.0% | 18,365,450 | 83,479,317 |
| Louisiana State | SEC | 1,910 | 9 | 212 | 0.0% | 21,000,000 | 138,574,324 |
| Kansas State | Big-12 | 1,846 | 8 | 231 | 0.0% | 16,751,854 | 76,144,789 |
| North Dakota | MVC | 500 | 9 | 56 | 0.0% | 2,472,797 | 11,239,985 |
| Minnesota | Big Ten | 378 | 9 | 42 | 0.0% | 21,000,000 | 113,102,807 |
| Arkansas | SEC | 259 | 9 | 29 | 0.0% | 21,000,000 | 132,103,766 |
| Georgia Southern | SBC | - | 9 | - | 0.0% | 2,095,770 | 9,526,227 |
| P5 School Average | 19 | 12,798 | 9 | 1,480 | 0.1% | 19,610,216 | 111,664,152 |
Estimated 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.
Football and Men’s basketball account for close to 95% of all specific team allocated revenues at Power Conference schools, and athletes in these two sports will be the major beneficiaries of revenue sharing. Consequently, revenue sharing available to athletes in virtually all other sports will be minimal to modest at most schools. The NCAA and its member schools are well aware of this disparity and have consequently proposed to significantly increase the number of potential scholarships available to NCAA athletes.
For Golf, the proposal is to increase the maximum number of men’s athletic scholarships from 4.5 to 9 per team and for women’s teams from 6 to 9 – this will also represent the limit of players on an NCAA I golf roster. So in theory, all 9 players on a team could receive a full scholarship. However, scholarships awards are optional – a school can fully fund a sport, or make awards less than the maximum allowed.
* 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 