No one, not in the ACC, the Big Ten or the SEC, is investing more of their revenue sharing dollars into the quarterback position than Big 12 teams, according to a report released by Opendorse ahead of college football’s Week 1.

Opendorse, which advertises itself as “the leading NIL marketplace and technology company,” compiled a budget allocation report by position group for the Power Four conferences, based off “verified anonymous NIL payments, disclosures and budgets from collectives and colleges between July 1 and Aug. 10.”

No conference’s teams allocated money in exactly the same way, and the Big 12 valued the QB position above all else.

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Big 12 teams allocated an average of 23.1% of their rev-share budgets to the quarterback position. ACC programs were next with 19.4% being allocated to QBs, followed by the SEC (15.1%) and finally the Big Ten (14.4%).

The Big 12 invested the most in three other positions as well, running back (10.8%) tight end (6.6%) and defensive back (14.4%).

ACC schools put the most into the offensive and defensive lines (tied with the SEC on the latter).

The SEC led the way in investment in linebackers, while the Big Ten invested the most rev-share money into receivers and specialists.

As far as the ratio of resources allocated between offense and defense, Big 12 schools on average put 64% of their rev-share resources into offense and 36% into defense.

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No conference invested more into defense than the SEC (43%), while the ACC invested the most into offense (70%).

Also included in the report were income brackets for players, meaning percentages of P4 players making as much as $1 million this season all the way down to less than $10,000.

According to Opendorse, 0.3% of P4 players are making more than $1 million during the 2025 season, while 0.6% will make between $500,000 and $999,999.

The other income brackets at the P4 level are as follows:

  • Between $100,000 and $499,999 — 9.1%.
  • Between $50,000 and $99,999 — 7.4%.
  • Between $10,000 and $49,999 — 16.1%.
  • Less than $10,000 — 66.5%.
In this file photo, then-Army running back Kanye Udoh carries the ball during American Athletic Conference championship game. Udoh, now at Arizona State, will be part of how the Sun Devils replace Cam Skattebo. | Adam Hunger, AP
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