The Reds had a better year at the gate in 2000 than 2001, when they had a dropof 700,000 fans, the largest in baseball. But management officials said the two years were similar from a total-revenues standpoint, bringing in $88 million in 2000 and $84 million last year.

        “They turned a very small profit, essentially (broke) even,” said Robert Manfred, MLB's executive vice president for labor relations and human resources. “Interest expense puts them in a loss position on their bottom line.”

        Major League Baseball officials didn't have the 2000 financials with them, so they analyzed 2001. (Comments are by Manfield):

        Included in the Reds' $84 million in total revenues after revenue sharing:

        • Gate, $32 million.

        • Local TV/radio/cable, less than $8 million (“a killer for this franchise”).

        • MLB Central Fund of $22.3 million.

        • Advertising and publications, $2.5 million.

        • Parking, zero; stadium suite rentals, less than $500,000 (“another two real problems”).

        • MLB Properties, $2.1 million (“hats and T-shirts”).

        • Revenue sharing, $13 million.

        Included in the Reds' operating expenses were:

        • Player payroll for the 40-man roster, $43 million.

        • Player benefits, $2.5 million.

        • Team operations and player acquisitions, less than $12 million. (“Travel and all the other associated player costs, plus the amateur signing bonuses.”)

        • Scouting and player development, $13.5 million (“which is low, frankly”).

        • Stadium operations and front-office costs, less than $4 million (“very low”).

Reds 4, Rockies 3 Reds box, runs Barely hundred fans at finish Small crowds could mean big trouble for Reds Baseball owners push deal to avert strike Reds broke even last year, baseball says SULLIVAN: Baseball's future lies in balance Owners pitch luxury tax 'Middle-class' players could prove to be key Reds fined for tampering with Griffey No date set on Griffey's return Reds Notebook: Kearns earns playing time Yankees 8, Athletics 5 Angels 10, Mariners 6 Cubs 10, Giants 4 Expos 5, Brewers 4, 15 innings

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