There are more than 120 programs in the Football Bowl Subdivision – the top level of National Collegiate Athletic Association competition – but only 23 of them turned a profit in 2012, according to a new NCAA report  on athletic department finances. That is despite upward movement in generated revenues: a 4.6 percent increase at FBS programs and a 9.06 percent increase at the smaller Football Championship Subdivision ones. While the median spending at FBS programs is $56 million, for other institutions, it hovers around $14 million. FBS median expenses increased 10.8 percent above the previous year, compared to 6.8 percent at FCS programs and 8.8 percent at Division I institutions without football. The report also notes the gap in the growth of expenses between institutional and athletics spending. At FBS programs, the median athletics expenses increase was 4.4 percent higher than the institutional increase. At FCS and Division I no-football colleges, the gap was 3 percent and 3.1 percent, respectively.