Community is crucial to the survival of rugby at the highest level.
The Deloitte Sports Review shows revenue earned by the 14 ITM Cup rugby unions is falling.
In one year alone, it dropped $11 million.
Deloitte partner Grant Jarrold says the biggest concern is a fall in game-related revenues, which accounts for most of the drop.
"New, innovative ways of helping to generate bigger crowds and increase attendances, therefore increase revenue, need to be looked at by the unions."
Mr Jarrold says it's provincial rugby unions which are responsible for the development of future All Blacks.