* Coaching salaries and staff: These are substantial costs for a major program.
* Player scholarships and support: The NCAA mandates significant financial support for student-athletes.
* Facility maintenance and improvements: Stadium upkeep, training facilities, and other infrastructure require considerable investment.
* Travel and operational expenses: Games involve significant travel costs, equipment, and administrative overhead.
While Penn State's football program likely generates a surplus beyond its direct operating expenses, that surplus often gets reinvested back into the athletic department as a whole, supporting other sports that aren't as financially successful. Therefore, it's inaccurate to say it definitively makes a "profit" in the way a for-profit business would. The financial picture is far more nuanced and intertwined with the overall athletic department's budget.