The analysis is interesting for XC/T&F because there are so many athletes (second only to football) and because there is a relatively low cost already for this sport.  Thanks to Peter Livingstone-McNelis for this analysis.

WMU Men's 2004 Track Roster
Seniors..............7	      Number of residents: 32
Juniors.............10        Number of non-residents: 15
Sophmores............9
Redshirted Freshmen..8	
True Freshmen.......13
Total on squad......47

Revenue                        
From Athletes
32 MI residents X $4,966 =   $158,912* (Tuition/Fees Residents: $4,996)
15 non-residents X $11096 =  $166,440  (Tuition/Fees nonresidents: $11,096)
17 on campus X $6434 =       $109,370  (Room and Board: $6,434)
Total........................$434,730*

From 2002 Events
                              $15,000

From 2002 Budget Surplus
                              $15,993

TOTAL REVENUES ..............$465,723

Expenses                             

Total XC/T&F Budget         -$370,722
(includes scholarships)
TOTAL EXPENSES .............-$370,722
=====================================
NET PROFIT OF XC/T&F!! .....  $95,001

Analysis: By cutting XC/T&F, WMU Athletics would save $339,729 (cost of programs - event and surplus revenues) but the University itself would lose $95,001.* This of course does not account for a probable drop in alumni donations or the negative image that cutting track might very well have on the MAC Conference as a whole. In a time of budget cuts why would the University give away $95,005* and accept losing one of its oldest and most successful sports programs? Keep In mind WMU Men's Track program is less than 3% of the total athletic budget and that a 5% across the board cut would more than pay for the entire track program. Trimming from the budgets of many would save all; slashing a few budgets will hurt all.

*This does not include the in-state grant awarded to the university for each resident attending a public/state university.