NCAA Revenue Sharing – Gymnastics Teams

Estimated 2025-26 Revenue Sharing – Gymnastics

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 gymnastics team revenue sharing scheduled to begin in the 2025-26 season:

Estimated Revenue
Sharing - Gymnastics
ConferenceGymnastics
Revenue Share
# of
Gymnasts
Average
per gymnast
Revenue %
Gymnastics
Est Revenue
Sharing 2025
Total 2023
Revenue *
GeorgiaSEC 266,512 19 14,027 1.3% 21,000,000 125,667,798
UtahBig-12 204,777 15 13,605 1.3% 16,049,837 72,953,805
MissouriSEC 125,863 20 6,293 0.6% 19,418,455 88,265,705
Louisiana State SEC 118,113 19 6,213 0.6% 21,000,000 138,574,324
Washington Big Ten 80,336 20 4,017 0.3% 21,000,000 98,468,704
Penn State Big Ten 63,686 19 3,352 0.3% 21,000,000 152,551,993
ArkansasSEC 36,025 18 2,001 0.2% 21,000,000 132,103,766
Ohio State Big Ten 35,883 20 1,794 0.2% 21,000,000 215,167,642
MinnesotaBig Ten 31,596 19 1,663 0.2% 21,000,000 113,102,807
Iowa State Big-12 12,862 20 643 0.1% 18,365,450 83,479,317
Illinois Big Ten 7,036 20 352 0.0% 21,000,000 99,358,957
P5 School Average11 89,335 19 4,905 0.4% 20,166,704 119,972,256

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.

These are averages per athlete. In actuality, a few athletes per team will receive substantially higher than the average, while many will get much less. 

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 gymnastics, the proposal is to increase the maximum number of athletic scholarships from 12 to 20 per team – this will also represent the limit of gymnasts on an NCAA I roster.  So in theory, all 20 gymnasts 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