Making, losing money in I-AA

Montana, which played in the Division I-AA football semifinals Friday, has one of the top money-making programs in I-AA. Eastern Washington is No. 10 among those losing money. Here is a sampling of public colleges and universities reporting the greatest differences in football revenues and expenses in 2005-06:

Gains

1. Southern, $2,454,598

2. Florida A&M, $1,984,291

3. Delaware, $1,522,215

4. Appalachian State $1,330,929

5. Montana, $1,113,944

Losses

1. UMass, $2,929,393

2. Georgia So., $2,021,346

3. Portland St., $1,869,428

4. So.Illinois, $1,847,121

10. EWU, $1,117,735