Where did you guys get your business degrees? Hotels = tax revenue (City of Auburn), concessions = deduct costs in labor, electricity and raw material. Everything has costs before the bottom line is considered, so your numbers are not conservative. Ticket sales yes, but there are costs for the stadium to open before, during and after the game. Add to that maintenance costs, labor, security, etc. It would probably take at least three home games to make up that $3 million you speak of. The the school has to pay the opposing team $400,000+.