55Infrastructure and finances Sports clubs in Germany More than just exercise ed with the size of the clubs On average the total revenue amounts to around 38 900 per club and the total expenditure to around 35 000 where half of the clubs generate total revenue of around 13 100 at most and have a total expenditure of 11 500 at most Both the average total revenue and the average total expenditure increase significantly with increasing club size cf Table 3 Table 3 Annual revenue and expenditure of sports clubs in Germany in the financial year 2016 Total revenue in Total expenditure in Mean value Median Mean value Median Total 38 923 13 120 35 032 11 505 By club size members up to 100 10 143 5 000 9 288 4 300 101 300 33 632 21 387 31 131 18 515 301 1 000 91 717 61 369 80 064 52 359 1 001 2 500 221 865 180 325 200 513 150 904 over 2 500 906 280 580 478 832 561 501 620 The great heterogeneity in the level of financial resources which is due not only to the size of the club but also to the range of sports on offer becomes clear when looking at the distribution of revenue and expenditure More than a quarter of the clubs generate annual revenues of up to 5 000 while 8 4 of the sports clubs have revenues of more than 100 000 per year A similar picture emerges for expenditure see Fig 16

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