Conference Members 2026-27 Football Other Sports 2025-26
Conference
Akron MAC MAC MAC
Ball State MAC MAC MAC
Bowling Green MAC MAC MAC
Buffalo MAC MAC MAC
Central Michigan MAC MAC MAC
Eastern Michigan MAC MAC MAC
Kent State MAC MAC MAC
Miami MAC MAC MAC
Ohio MAC MAC MAC
Toledo MAC MAC MAC
UMass MAC MAC MAC
Western Michigan MAC MAC MAC
Sacramento State MAC Big West Big Sky
Northern Illinois Mountain West Horizon MAC
Total Members 13 12 13
2025 Operating Results: Mid-American Conference Schools
Per NCAA reporting, MAC schools averaged a net operating loss of $ 32 million per school in 2025. These losses were funded by booster contributions averaging $ 2 million per school and combined school support and student fees averaging $ 28 million per school:
2025 Operating Results Mid-American Schools ($) | Operating Revenue | Operating Expenses | Operating Loss 2025 | Contributions | Student Fees & School Support | Endowment & Investment | Surplus (Deficit) |
|
|---|---|---|---|---|---|---|---|---|
| Akron | 9,988,695 | 33,750,042 | -23,761,347 | 1,210,520 | 21,298,560 | 245,123 | -1,007,144 | |
| Ball State | 8,705,895 | 34,771,799 | -26,065,904 | 2,225,741 | 23,812,669 | - | -27,494 | |
| Bowling Green | 10,393,131 | 35,669,709 | -25,276,578 | 2,575,769 | 22,319,278 | - | -381,531 | |
| Buffalo | 9,858,142 | 50,715,699 | -40,857,557 | 1,108,414 | 37,010,154 | 249,782 | -2,489,207 | |
| Central Michigan | 7,531,262 | 38,536,348 | -31,005,086 | 2,686,803 | 27,657,445 | 36,122 | -624,716 | |
| Eastern Michigan | 8,393,668 | 38,924,559 | -30,530,891 | 2,881,550 | 27,586,367 | 62,974 | - | |
| Kent State | 10,499,313 | 34,410,161 | -23,910,848 | 400,049 | 21,291,205 | - | -2,219,594 | |
| Miami of Ohio | 10,578,672 | 40,881,614 | -30,302,942 | 3,007,083 | 26,808,444 | 774,990 | 287,575 | |
| Ohio | 9,908,749 | 36,036,982 | -26,128,233 | 866,086 | 25,549,035 | 219,953 | 506,841 | |
| Sacramento State | 4,616,398 | 46,274,656 | -41,658,258 | 627,848 | 42,110,098 | - | 1,079,688 | |
| Toledo | 10,848,209 | 39,498,139 | -28,649,930 | 3,639,295 | 11,325,134 | 200,843 | -13,484,658 | |
| UMass | 9,588,294 | 71,240,391 | -61,652,097 | 3,984,070 | 60,190,911 | 457,648 | 2,980,532 | |
| Western Michigan | 14,481,613 | 44,910,138 | -30,428,525 | 5,143,236 | 21,919,249 | 390,169 | -2,975,871 | |
| Average per School ($) | 9,645,542 | 41,970,787 | -32,325,245 | 2,335,113 | 28,375,273 | 202,893 | -1,411,966 |
2025 Operating Revenues: Mid-American Conference Schools
Operating Revenues are sources of income received from exchange transactions. This is distinct from athletic department support such as booster contributions, student fees and school funding. This distinction is important when evaluating an organization’s ability to meet expenses.
Operating Revenues ($) Mid-American Schools 2025 * | Total Revenue | Ticket Sales | Game Guarantees | Conference, NCAA & Media Payments | Licenses & Sponsorships | Other Revenue |
|
|---|---|---|---|---|---|---|---|
| Akron | 9,988,695 | 662,186 | 3,743,396 | 4,122,979 | 1,025,835 | 434,299 | |
| Ball State | 8,705,895 | 821,344 | 2,567,318 | 3,956,989 | 753,699 | 606,545 | |
| Bowling Green | 10,393,131 | 1,745,202 | 3,284,701 | 3,685,860 | 942,017 | 735,351 | |
| Buffalo | 9,858,142 | 700,559 | 1,906,000 | 3,487,034 | 1,667,715 | 2,096,834 | |
| Central Michigan | 7,531,262 | 783,923 | 1,998,414 | 3,574,123 | 325,448 | 849,354 | |
| Eastern Michigan | 8,393,668 | 505,220 | 2,109,500 | 4,375,806 | 334,276 | 1,068,866 | |
| Kent State | 10,499,313 | 509,549 | 4,230,000 | 3,904,386 | 1,008,154 | 847,224 | |
| Miami of Ohio | 10,578,672 | 1,777,676 | 2,365,990 | 4,281,646 | 1,020,942 | 1,132,418 | |
| Ohio | 9,908,749 | 1,372,177 | 1,382,550 | 4,391,279 | 1,773,372 | 989,371 | |
| Sacramento State | 4,616,398 | 524,411 | 958,000 | 1,827,937 | 529,823 | 776,227 | |
| Toledo | 10,848,209 | 1,916,406 | 1,995,000 | 4,741,213 | 473,723 | 1,721,867 | |
| UMass | 9,588,294 | 2,034,198 | 2,826,000 | 1,736,764 | 334,868 | 2,656,464 | |
| Western Michigan | 14,481,613 | 1,826,074 | 4,123,009 | 4,117,882 | 2,439,636 | 1,975,012 | |
| Average per School ($) | 9,645,542 | 1,167,610 | 2,576,144 | 3,707,992 | 971,501 | 1,222,295 |
2025 Operating Expenses: Mid-American Conference Schools
Operating Expenses ($) Mid-American Schools 2025 * | Total Expenses | Coaching Salaries | Admin Salaries | Athletic Scholarships | Game Guarantees | Severance Payments | Recruiting | Team Travel | Uniforms & Equipment | Game Day Expenses | Marketing & Fundraising | Facility costs & overhead | Athlete Medical | Athlete Meals | Post-season Expenses | Assoc Dues & Memberships | Other Expenses |
||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Akron | 33,750,042 | 7,540,856 | 3,162,679 | 7,057,404 | 597,500 | - | 418,348 | 2,468,204 | 1,615,312 | 956,253 | 96,934 | 5,302,704 | 827,942 | 414,825 | 922,624 | 964,174 | 1,404,283 | ||
| Ball State | 34,771,799 | 8,542,142 | 3,535,932 | 8,615,610 | 379,500 | 976,994 | 273,282 | 4,014,223 | 1,395,761 | 1,125,555 | 425,244 | 2,804,965 | 591,612 | 143,554 | 63,890 | 386,179 | 1,497,356 | ||
| Bowling Green | 35,669,709 | 7,641,365 | 6,040,048 | 8,285,137 | 628,280 | (3,494) | 1,011,832 | 3,351,829 | 2,136,972 | 825,236 | 416,176 | 191,209 | 424,357 | 1,356,481 | 760,692 | 329,542 | 2,274,047 | ||
| Buffalo | 50,715,699 | 9,567,024 | 9,495,382 | 10,533,910 | 629,568 | 225,888 | 702,473 | 4,706,715 | 1,413,337 | 1,137,797 | 390,810 | 8,036,998 | 652,937 | - | 902,667 | 432,846 | 1,887,347 | ||
| Central Michigan | 38,536,348 | 7,165,849 | 6,293,170 | 6,801,312 | 393,867 | 353,573 | 531,909 | 2,285,056 | 1,472,181 | 1,096,965 | 331,178 | 8,036,055 | 634,984 | 1,484,044 | 55,404 | 335,578 | 1,265,223 | ||
| Eastern Michigan | 38,924,559 | 7,205,885 | 4,437,883 | 11,086,717 | 492,782 | - | 1,347,309 | 3,040,798 | 2,159,446 | 782,085 | 686,073 | 3,859,727 | 1,318,575 | 296,338 | - | 700,424 | 1,510,517 | ||
| Kent State | 34,410,161 | 7,518,950 | 4,682,298 | 8,724,704 | 417,598 | - | 685,804 | 2,878,396 | 1,158,172 | 1,005,695 | 727,029 | 1,299,006 | 523,531 | 1,286,819 | 163,798 | 312,708 | 3,025,653 | ||
| Miami of Ohio | 40,881,614 | 8,816,759 | 6,078,144 | 12,820,129 | 331,394 | 211,104 | 1,183,542 | 2,724,563 | 1,808,402 | 1,169,761 | 636,718 | 811,197 | 668,324 | 773,563 | 1,386,908 | 260,302 | 1,200,804 | ||
| Ohio | 36,036,982 | 6,684,388 | 3,872,398 | 9,660,436 | 683,974 | - | 708,969 | 3,569,480 | 904,454 | 734,053 | 1,397,198 | 4,699,931 | 786,587 | 606,497 | 775,564 | 340,592 | 612,461 | ||
| Sacramento State | 46,274,656 | 9,098,701 | 7,738,709 | 7,259,926 | 234,322 | - | 291,960 | 3,128,461 | 2,101,549 | 760,485 | 324,545 | 11,102,591 | 155,551 | 793,364 | - | 151,133 | 3,133,359 | ||
| Toledo | 39,498,139 | 9,140,530 | 5,104,756 | 10,372,238 | 834,000 | - | 780,377 | 2,189,085 | 2,294,694 | 2,051,185 | 725,293 | 1,036,351 | 550,469 | 502,477 | 647,062 | 196,868 | 3,072,754 | ||
| UMass | 71,240,391 | 11,495,448 | 8,901,601 | 13,752,216 | 1,350,500 | 609,633 | 1,382,498 | 5,352,989 | 2,193,475 | 2,461,372 | 232,339 | 13,136,636 | 520,198 | 1,424,593 | 397,193 | 56,377 | 7,973,323 | ||
| Western Michigan | 44,910,138 | 7,495,528 | 6,759,589 | 8,614,548 | 898,553 | - | 880,602 | 2,909,578 | 1,913,367 | 1,620,545 | 342,420 | 8,736,713 | 632,470 | 1,144,199 | 1,230,197 | 415,980 | 1,315,849 | ||
| - | |||||||||||||||||||
| Average per School | 41,970,787 | 8,301,033 | 5,854,045 | 9,506,484 | 605,526 | 182,592 | 784,531 | 3,278,414 | 1,735,932 | 1,209,768 | 517,843 | 5,311,853 | 637,503 | 786,673 | 562,000 | 375,593 | 2,320,998 |
Operating expenses are expected to increase significantly in 2026 due to impact of revenue sharing and increased scholarship limits for all sports.
EADA Operating Expenses: Mid-American Conference Schools 2022-25
Per EADA (aka Title IX) reporting, average 2025 athletic department operating costs were $ 40 million for MAC schools, a 25% increase in expenses over a 3-year span:
Athletic Department
Annual Expenses *FY 2025 ($) FY 2024 ($) FY 2023 ($) FY 2022 ($) 3-year %
Increase
Akron 33,581,788 30,010,416 28,265,821 25,335,181 33%
Ball State 30,329,090 29,737,219 28,979,328 28,526,892 6%
Bowling Green 35,288,178 31,864,946 30,154,920 25,353,774 39%
Buffalo 49,986,844 42,113,971 30,478,190 30,998,762 61%
Central Michigan 38,536,340 36,647,135 35,740,895 33,368,289 15%
Eastern Michigan 38,924,556 37,094,526 35,555,897 33,009,018 18%
Kent State 37,209,656 34,453,185 33,308,164 29,289,419 27%
Miami of Ohio 40,792,930 40,819,194 39,126,336 37,880,709 8%
Ohio 33,031,821 32,958,838 30,138,630 27,605,053 20%
Sacramento State 46,274,655 33,323,561 34,284,776 35,004,648 32%
Toledo 39,498,134 37,298,170 34,919,422 33,812,616 17%
Umass 57,654,295 49,525,166 47,604,239 43,882,480 31%
Western Michigan 43,722,663 40,487,398 40,804,290 34,422,529 27%
Average per School ($) 40,371,612 36,641,056 34,566,224 32,191,490 25%
* Expenses per Equity in Athletics Act (EADA) annual reporting. EADA differs from NCAA reporting with the primary difference being that EADA reporting does not require disclosure of payments made for athletic facilities debt service and leases. Consequently, EADA reporting typically results in lower annual expenses than NCAA reporting at most schools. See our methodology page for more detail and disclosures.
Estimated NCAA Revenue Sharing 2025-26: Mid-American Conference Schools
Based on average operating revenue of around $ 10 million per school (see table above), estimated revenue sharing using the 22% NCAA benchmark results in an average commitment of about $ 2 million per school:
| Estimated Revenue Sharing 2025-26 Mid-American Conference Schools | Revenue Share % | Team / Sport Allocation ($) | Eligible Athletes | Average per Athlete ($) |
|
|---|---|---|---|---|---|
| Football | 52% | 1,110,345 | 105 | 10,575 | |
| Men's Basketball | 13% | 272,847 | 15 | 18,190 | |
| All Other Sports | 35% | 738,978 | 322 | 2,295 | |
| Average per School | 100.0% | $ 2,122,169 | 442 | $ 4,801 |
Football and Men’s basketball account for the bulk of team specific revenues at most FBS Group of 6 schools, and athletes on these two teams will be the major beneficiaries of revenue sharing. These are averages per athlete, a few players per team will likely receive substantially higher, while many will receive much less. Schools may pay more or less than the 22% NCAA benchmark, and can also opt out of revenue sharing entirely. Estimates are based on team specific revenues as reported to the NCAA.
Questions on our data? Contact us at: NIL-NCAA.com
Statistics compiled & edited by Patrick O’Rourke, CPA Washington, DC 