Forbes has released their list of all 30 MLB team's operating income from 2009 and there were just two teams that lost, with 28 teams earning a profit. Atop the list are the Florida Marlins, who made $46.1M with a payroll barely over $36M. The Marlins were issued an edict by the MLB to increase payroll and it is clear to see why when looking at these numbers. Here is part of Florida's joint statement with the MLB about the team's "continued compliance" with revenue sharing. The Basic Agreement requires clubs to use their revenue-sharing receipts to improve on-field performance, and the Marlins said they will continue to fully comply, and according to the statement, will increase payroll annually as they look to their new stadium opening in 2012. "The Marlins have consistently made every effort to put the best product on the field, and our record supports the fact that we have been successful in that regard," Marlins president David Samson said in a statement. "Throughout the discussions, the Marlins maintained that there had been no violation of the Basic Agreement at any time. While we know that the Marlins will always comply with the Basic Agreement, we were happy to work cooperatively with the union and the Commissioner's Office on this matter." Marlins: $46.1M The Marlins entered the 09-10 offseason needing to shed Dan Uggla, but ultimately kept him and also signed Josh Johnson to a $39M extension over four seasons that will pay him $13.75M when their new park opens. Hanley Ramirez will also be an eight-figure opener in 2012. The Marlins were 29th in attendance, averaging just 18,770 people per hoe game Red Sox: $40.0M Theo Epstein wasn't cheap in the offseason (adding John Lackey, Adrian Beltre, Marco Scutaro and Mike Cameron), but they were very conservative when it came to left field by avoiding Jason Bay and Matt Holliday. Perhaps the Red Sox were saving pennies for the Joe Mauer/Carl Crawford free agency, which is one superstar weaker, as well as a potential trade for Adrian Gonzalez and extensions for Josh Beckett ($68M, four seasons) and possibly Victor Martinez. Boston's revenue total is a little inflated since their payroll was down in 2009. Nationals: $33.5M Jason Marquis and Ivan Rodriguez were signed this offseason as Mike Rizzo was given more financial resources. The Nationals were ranked 24th in attendance. Dodgers: $33.1M With a spacious, beautiful and old stadium, the Dodgers drew an MLB-best 46,440 fans. The Dodgers were ranked ninth in payroll, largely thanks to affordable young talent that offsets the big contracts of the Mannys and Furcals. Padres: $32.1M The Padres were ranked 29th in payroll at $42.8M, cleared $32.1M and somehow can't afford to keep Adrian Gonzalez long-term? San Diego doesn't have the lucrative TV contract enjoyed in other markets, making just $16M per season, but they always draw well (win or lose) given the weather. White Sox: $26.4M The White Sox took on some very big salary last summer in the form of Jake Peavy and Alex Rios. Mets: $26.2M The Mets enjoyed a nice profit in 2009, which comes on the heels of a disappointing opening campaign for their new ballpark and however much money the Wilpons lost to Madoff. Cubs: $25.5M Impressive work by the Cubs when they were paying three of the 14 most expensive contracts in baseball while being limited on in-stadium advertising signage. Wrigley sells itself, sells a lot of beer and the Cubs also make a fortune with their national TV dollars. Twins: $25.0M The $184M contract for Joe Mauer doesn't look quite as rich for baseball's richest owners when looking at their 2009 operating income. The Twins went from 21st in attendance in 2008 to 14th in 2009, which was their final season at the Metrodome. With Target Field now open, they should climb the ladder a little bit further. Yankees: $24.9M You would hope that any business with a valuation at a billion and a half would find some sort of way to turn a profit annually, even with revenue sharing and a payroll over $200M. Giants: $23.5M The Giants have consistently had great attendance since opening AT&T Park, another venue that sells itself the way Wrigley does. They have slipped to 10th in each of the past two seasons, as they haven't made the playoffs since 2003 and there are no more records to chase, though every fifth day Tim Lincecum (+2823% Reina Value) packs them in the way Pedro once did at Fenway. Athletics: $22.1M The A's were last in attendance and though they play in what has become an awful ballpark with a team of no-names, this is an organization that once consistently drew over 2M per season. Nevertheless, you have to credit them for finding a way to compete with the Giants in terms of pure profitability. They need a new stadium in the worst way and I think Portland or Las Vegas makes more sense for them than San Jose. Rockies: $20.1M The Rockies ditched Matt Holliday and his high salary and still made the playoffs despite having the 18th highest payroll. They have an excellent young core with several key components (Troy Tulowitzki, Ubaldo Jimenez) already locked up to extensions. Orioles: $19.4M I think the Orioles will become what the Rays cannot afford to, which is a sustainable competitive third party in the AL East. The Orioles have built a great system and they have the ballpark and fan base to allow the franchise to keep their talent. Reds: $17.8M The Reds were just 27th in attendance, but had an affordable payroll of just under $71M in 2009. They took some of their 2009 profit to sign Aroldis Chapman in a surprise move. Rays: $15.7M With the kind of team they have, the Rays would draw 3M people in most any city, but not St. Petersburg and not in that ballpark. Andrew Friedman and Joe Maddon have done everything right and it is unfortunate they aren't more appropriately rewarded. Pirates: $15.6M Pittsburgh's beautiful ballpark drew under 20k people per game in 2009. The Pirates were one of three teams to have a payroll under $50M and it is easily justifiable. Phillies: $14.5M I don't see how the Phillies can realistically improve their financial standing without shedding payroll. They have made two consecutive World Series appearances, while drawing over 44k fans per game. Their payroll is monstrous and not getting any cheaper as each season progresses. Blue Jays: $13.1M The Jays shed significant payroll over the past nine months by dealing away Rios and Roy Halladay. As long as attendance doesn't drop much lower, their operating income in 2010 should improve. Cardinals: $12.8M The Cardinals are like the Phillies in being maxed out on how much revenue they could earn while continuing to carry a payroll that is in the top half of the MLB. They will need to find more than $30M per season to keep Albert Pujols, so the Cardinals are in a bit of dire circumstances looking towards the future, particularly with the Matt Holliday deal. Fortunately for the Cardinals, Busch Stadium will be a crowded place regardless. Angels: $12.0M The Angles are in the same boat as the Phillies and Cardinals as successful teams on the field that struggle to keep up with their payroll. Arte Moreno has already doubled his money once or twice over from when he purchased the franchise in 2003. Mariners: $10.5M Attendance was actually down in 2009 from where it was during their devastating 2008, but Seattle is a good baseball town as long as the team is winning. Brewers: $10.2M The Brewers drew over 3M fans in 2009, but still were unable to produce a better profit. They were ranked 17th in payroll with that Jeff Suppan deal being a gigantic albatross. Indians: $10.1M The Indians are in rebuilding mode and this number should improve with payroll down while Mark Shapiro attempts to piece together a collection of young talent like Carlos Santana to join Grady Sizemore. Royals: $8.9M The Royals have some awful contracts, which has kept them from being the Marlins of the AL. Astros: $7.1M The Astros spent money unwisely in the offseason and are in store for a long season with a drop in attendance likely. Rangers: $4.7M The Rangers are on the cusp of the playoffs and should take some of that Mavericks/Cowboys attention from late May until the first week of September. Braves: $1.5M Jason Heyward is already becoming Atlanta's version of a bailout. Diamondbacks: -$0.6M The D-Backs have affordable talent and should be more competitive in 2010, which should mean a boost in attendance. Tigers: -$29.5M Looking at that loss of $29.5M, the first thing that comes to my mind is that is a lot of pizza. The Tigers spent $115M on their payroll and did not make the postseason after losing to the Twins in that one-game playoff.