For the two idiots spouting off about "tax reasons" that has nothing to do with it. Um is tax exempt and has no shareholders so any surplus would just get moved into an account and held for future needs. Most athletic departments do operate at a loss but are subsidized by donor gifts to an endowment which is managed separately and disburses funds as they are needed.
The number of times I have seen misinformation about tax exempt entities on this site boggles my mind. Case and point the conspiracy theorists who think someone is secretly making millions from the NCAA other than the member institutions.