This paper analyzed the financial structure and efficiency of the professional citizen football clubs which have been experiencing the financial structure issues and worsening management continuously. The purpose of this paper is to examine the profit system and financial status, analyze the management status, and provide the basic data and empirical data for establishing the strategies to solve the excessive expenses and chronic deficits in running the football clubs. This paper targeted on 8 citizen football clubs that are members of the Korean professional football league. For the analysis, this paper collected the financial data from Local Public Enterprise Clean-Eye System and Data Analysis, Retrieval and Transfer System (DART). This study also requested each football club’s website, Prosports Data Portal, and Korea Professional Football League (K League) of the basic status and detailed information of the football clubs. In addition, this paper conducted a financial ratio analysis to examine the liquidity, stability, profitability, activity, and growth rate. Then, this paper used DEA model to analyze the efficiency of each football club. The results were as follows. First, Daegu FC, Suwon FC, Gangwon FC, Gwangju FC, and FC Anyang showed the liquidity ratio higher than the standard ratios and demonstrated outstanding ability to pay the debts. Secondly, Incheon United FC, Seongnam FC, Gyeongnam FC, and Gwangju FC showed the low stability ratio while rest of the football clubs maintained the good deb ratio under 100% in average. Third, FC Anyang showed increase in profitability ratio for three years in a row with a great management performance. Except for the football clubs with impaired capitals, other football clubs showed an unstable state repeating the irregular fluctuations. Fourth, Suwon FC showed a good management performance by increasing its activity ratio every year while other football clubs had the low activity ratios. Fifth, FC Anyang’s sales and total assets steadily grew for 3 years in a row while other 7 football clubs showed fluctuations in the annual growth ratio. Sixty, Daegu FC and Gangwon FC showed the highest efficiency as of 2018 followed by Anyang FC. Meanwhile, Suwon FC ranked the 8th place in the efficiency ratio. Seventh, Gangwon FC and Daegu FC showed the highest efficiency as of 2019 followed by Anyang FC. Meanwhile, Suwon FC ranked the 8th place in the efficiency ratio for two years in a row. Eight, Daegu FC, Gangwon FC, and Anyang FC were proved as the most efficiently managed footfall clubs showing the highest efficiency index while Suwon FC ranked the 8th place with the lowest efficiency for three years in a row. The analysis results on financial structure and efficiency will help each football club to perceive the problem and refer to other football club’s management methods and marketing strategies. This will also contribute on establishing the strategies for running the football club and making improvements in aspects of financial management and management efficiency.