[dragonwriter]

> The "profit" portion in a given year means they are just carrying over the revenue for future operations or to stash in a fund. It should not be used in a argument for the "major" universities or top performing programs as to whether or not they should play the players.

Why not? The economic value of work to the entity for which it is performed is a significant factor in the criteria under which the law now requires other formerly unpaid, often student, workers such as many interns to be paid, even when their employer is a nonprofit. Why should athletes be treated worse?