Conference Members * 2024-25 2025-26 2026-27
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
Western Michigan MAC MAC MAC
Massachusetts Independent MAC MAC
Northern Illinois MAC MAC Horizon / MW
Total Members 12 13 12
* UMass joined as a full member effective for the 2025-26 year. Effective 2026-27, Northern Illinois will be a member of the Mountain West Conference for football and the Horizon League for all other sports.
Estimated NCAA Revenue Sharing 2025-26: Mid-American Conference Schools
Based on average operating revenue of around $ 10 million per school (see table below), 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.
Annual Operating Expenses – Mid-American Conference schools 2022-24:
Per 2024 EADA reporting, average annual athletic department operating costs were $ 36 million for Mid-American Conference schools, a 16% increase in expenses over a 2-year span:
| Athletic Department Annual Expenses * | FY 2024 ($) | FY 2023 ($) | FY 2022 ($) | 2-year % Increase |
|---|---|---|---|---|
 | | | | |
| Massachusetts | 49,525,166 | 47,604,239 | 43,882,480 | 13% |
| Buffalo | 42,113,971 | 30,478,190 | 30,998,762 | 36% |
| Miami of Ohio | 40,819,194 | 39,126,336 | 37,880,709 | 8% |
| Western Michigan | 40,487,398 | 40,804,290 | 34,422,529 | 18% |
| Toledo | 37,298,170 | 34,919,422 | 33,812,616 | 10% |
| Eastern Michigan | 37,094,526 | 35,555,897 | 33,009,018 | 12% |
| Central Michigan | 36,647,135 | 35,740,895 | 33,368,289 | 10% |
| Kent State | 34,453,185 | 33,308,164 | 29,289,419 | 18% |
| Ohio | 32,958,838 | 30,138,630 | 27,605,053 | 19% |
| Bowling Green | 31,864,946 | 30,154,920 | 25,353,774 | 26% |
| Akron | 30,010,416 | 28,265,821 | 25,335,181 | 18% |
| Ball State | 29,737,219 | 28,979,328 | 28,526,892 | 4% |
| Northern Illinois | 24,939,848 | 24,692,669 | 21,413,044 | 16% |
| Average per School | 35,996,155 | 33,828,369 | 31,145,982 | 16% |
* 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. See our methodology page for more detail and disclosures. The operating results below per 2024 NCAA reporting do not include UMass which joined the conference effective for the 2025-26 season.
2024 Operating Results: Mid-American Conference Schools
Per 2024 NCAA reporting, Mid-American Conference athletic departments averaged a net operating loss of $ 26 million per school, ranging from a low of $ 19 million to a high of $ 34 million. Operating losses were funded by booster contributions averaging $ 3 million per school and combined school support and student fees averaging $ 23 million per school:
| Annual Operating Results ($) Mid-American Conference Schools | Average per School 2024 | Low Range | High Range |
|---|---|---|---|
| Operating Revenue (see below) | 9,646,224 | 7,889,673 | 12,300,082 |
| Operating Expenses (see below) | 36,059,723 | 29,311,450 | 42,103,311 |
| Net Operating Loss | (26,413,499) | (19,680,765) | (34,213,638) |
| Athletic Contributions | 2,857,756 | 1,205,765 | 6,425,096 |
| School Support & Student Fees | 23,623,351 | 17,310,086 | 32,512,110 |
| Net Surplus (Deficit) | 67,608 | (5,249,647) | 3,090,919 |
Average athletics operating revenue for Mid-American Conference schools was around $ 10 million in 2024, ranging from a low of $ 8 million to a high of $ 12 million.
| Annual Revenue & Support ($) Mid-American Conference Schools | Average per School 2024 | Low Range | High Range |
|---|---|---|---|
| Ticket Sales | 1,131,985 | - | - |
| Media & Conference Income | 2,321,015 | 1,750,000 | 3,679,739 |
| Bowl Game Distributions | 191,294 | - | 466,391 |
| NCAA Distributions | 1,424,763 | 826,992 | 1,784,345 |
| Game Day & Event Revenue | 149,389 | 39,133 | 426,773 |
| Licensing & Sponsorships | 969,133 | 403,108 | 1,642,765 |
| Game Guarantees | 2,525,597 | 1,635,000 | 3,706,900 |
| Other Operating Income | 933,048 | 295,187 | 2,249,256 |
| Total Operating Revenue | 9,646,224 | 7,889,673 | 12,300,082 |
| Athletic Dept Contributions | 2,857,756 | 1,205,765 | 6,425,096 |
| School Support | 17,910,155 | 6,260,000 | 26,405,221 |
| Student Fees | 5,713,196 | - | 13,978,176 |
| Total Revenue & Support | 36,127,331 | 29,239,753 | 42,261,274 |
Average athletic department operating expenses for Mid-American Conference schools was $ 36 million in 2024, ranging from a low of $ 29 million to a high of $ 42 million:
| Annual Operating Expenses ($) Mid-American Conference Schools | Average per School 2024 | Low Range | High Range |
|---|---|---|---|
| Salaries - Coaching Staff | 7,231,192 | 6,591,703 | 7,575,377 |
| Salaries - Admin & Support | 5,319,296 | 3,854,538 | 7,695,398 |
| Severance Payments | 217,715 | - | 1,513,298 |
| Student Athlete Financial Aid | 8,137,443 | 6,160,794 | 10,085,262 |
| Recruiting | 722,520 | 379,837 | 925,559 |
| Team Travel | 2,976,691 | 2,019,676 | 4,064,702 |
| Game Guarantees | 473,703 | 363,250 | 728,500 |
| Equipment & Uniforms | 1,234,185 | 825,095 | 1,848,565 |
| Game Day & Event Expenses | 878,409 | 616,752 | 2,041,486 |
| Fundraising & Marketing | 582,471 | 179,451 | 1,938,617 |
| Athletic Facilities payments | 1,513,229 | - | 5,588,014 |
| Medical expenses & insurance | 581,095 | 394,983 | 904,693 |
| Student Athlete Meals | 660,471 | - | 1,214,096 |
| Football Bowl Expenses | 254,045 | - | 730,534 |
| Overhead & Administration | 3,367,672 | - | 7,670,462 |
| Other Operating Expenses | 1,909,586 | 509,919 | 3,076,532 |
| Total Operating Expenses | 36,059,723 | 29,311,450 | 42,103,311 |
College Athletic Departments are already losing money and the cash needed to fund revenue sharing and related costs has to come from somewhere. Athletic departments are aggressively looking to raise as much money as possible via external sources such as increased booster contributions, but ultimately the bulk of the added costs of revenue sharing will likely need to be funded internally at most NCAA schools.
Consequently, revenue sharing will require the infusion of additional school support and/or increased student fees at most schools, and this is already a sticky issue. For example, James Madison University has made a remarkable transition from the FCS level and is contending for a FBS playoff bid this season. However, JMU also charges the highest amount of athletic fees of any school – over $ 55 million per most recent NCAA reporting. This works out to $ 2,456 per student for the 2025-26 school year and is mandatory … whether a student has any interest in athletics or not. In JMU’s defense, they are very transparent about where student fees go, and the school’s internal funding of athletics is comparable to many of its competitors. School internal support to athletic departments ultimately comes from students either indirectly via tuition payments or directly via specifically designated student fees.
Listing of Mid-American Conference NIL Collectives by School:
Questions on our data? Contact us at: NIL-NCAA.com
Statistics compiled & edited by Patrick O’Rourke, CPA Washington, DC 
