People really seem caught up on this and it is a fundamental flaw in not just the game of poker but in how you classify things.
The first penny you earn above what you spent, is considered profit, and technically makes you a profitable player. If you play a $10 freeroll OD on ACR and "cash" in 10th place, you have earned $0.55. If you have never deposited, you have PROFITED $0.55 and are now a profitable player. I wouldn't exactly brag about it, but it is still a fact.
Secondly, and you aren't quite asking this yet, is people wondering about being "professional poker players"... and this needs to be corrected too.
In almost every other profession, the definition of a professional is a person who is paid to do whatever they are doing. The world's worst DJ who gets paid a few hundred bucks to DJ a bar mitzvah, is, now, technically a Professional DJ.
For us, though, it's a little bit different. Like anything else that is peformance based, you actually don't have to be making a profit to be considered a pro. In a performance based profession, you just need to be focusing on it full-time to be considered a pro. You can actually be a part-time pro, too. But, think about it, a Real Estate Agents might, certainly, feel a little bit better about their choice once they see a commission check. But that first check validates their career choice, but it isn't necessary for them to self-refer and self-identify as a professional Real Estate Agent. Same goes for Poker Pros. As long as it is your only source of "income" even if you're down for the year, you're still technically a Poker Pro... just not a very successful one.