NCAA Revenue Sharing – Golf Teams

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
ConferenceGolf Team
Revenue Share
# of
Players
Average
per player
Golf %Est Revenue
Sharing 2025
Total 2023
Revenue *
IdahoBig 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
GeorgiaSEC 17,466 9 1,941 0.1% 21,000,000 125,667,798
Arkansas StateSBC 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
LouisvilleACC 15,333 9 1,704 0.1% 21,000,000 111,396,762
UtahBig-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
TennesseeSEC 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
WisconsinBig Ten 7,277 9 809 0.0% 21,000,000 137,164,382
MississippiSEC 5,033 9 559 0.0% 21,000,000 101,643,972
Georgia SouthernSBC 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
ArkansasSEC 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
MinnesotaBig Ten 1,512 9 168 0.0% 21,000,000 113,102,807
North DakotaMVC 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
MissouriSEC - 8 - 0.0% 19,418,455 88,265,705
P5 School Average20 11,484 9 1,287 0.1% 19,432,197 109,728,635

Women’s Golf Teams:

Est Revenue Sharing
Women's Golf
ConferenceGolf 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
MissouriSEC 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
GeorgiaSEC 17,348 8 2,168 0.1% 21,000,000 125,667,798
LouisvilleACC 16,849 9 1,872 0.1% 21,000,000 111,396,762
WisconsinBig 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
TennesseeSEC 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 StateSBC 7,691 9 855 0.4% 1,805,824 8,208,289
MississippiSEC 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
IdahoBig 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 DakotaMVC 500 9 56 0.0% 2,472,797 11,239,985
MinnesotaBig Ten 378 9 42 0.0% 21,000,000 113,102,807
ArkansasSEC 259 9 29 0.0% 21,000,000 132,103,766
Georgia SouthernSBC - 9 - 0.0% 2,095,770 9,526,227
P5 School Average19 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