PAY FOR FBS COACHES

For information on payments made in addition to those in BOLD,

To determine the total pay packages of Football Bowl Subdivision head coaches for their current contract years, USA TODAY Sports requested all forms of compensation for the coach at all 130 schools. About 20 of the schools or athletics departments are private or are public schools covered under state law exempting them from releasing full compensation data on coaches. Schools that provided contract information were given the opportunity to review their figures.

Any pay the university guaranteed (even if paid by shoe/apparel company or another source) is listed as “school pay.” Anything not guaranteed by the university is included in “total pay.”

A not available (N/A) in the chart denotes amounts from schools that are private; did not release the information; or amounts that cannot otherwise be determined. A $0 means the coach doesn’t, or did not, get compensation from that source.

COMPENSATION CATEGORIES

SCHOOL PAY: Base salary; income from contract provisions other than base salary that are paid, or guaranteed, by the university or affiliated organizations, such as a foundation. Examples include payments in consideration for: shoe and apparel use; TV, radio or other media appearances; personal appearances.

It includes deferred payments earned annually, conditional or otherwise; contractual expense accounts (if unaudited) or housing allowance; signing and other one-time bonuses earned in the current contract year.

It does not include amounts that might have been earned as annual incentive bonuses in other years, the value of standard university benefits such as health care or the value of potentially taxable items such as cars; country club memberships; game tickets for the regular season, postseason and other sports; the value of stadium suites, travel upgrades or spouse/family travel and game tickets.

Salaries reported don’t take into account deductions that have, or may, occur due to state government furlough or other similar pay-reduction actions.

TOTAL PAY: Sum of School Pay and athletically related compensation received from non-university sources. (Effective Aug. 1, 2016, the NCAA rescinded a rule that required athletics department employees to annually disclose athletically related income from non-university sources. However, some universities still collect this information.) MAXIMUM BONUS: The greatest amount that can be received if the team meets on-field perfor- mance goals (including win totals, bowl-game appearances, conference and national championships, coaching awards, etc.), academic or player conduct goals. It also includes possible payments based on ticket revenue or sales or departmental fundraising amounts.

BONUSES PAID: Amount coach was paid from May 15, 2016, through May 14, 2017, for meeting personal or team-performance goals. Does not include longevity and/or retention payments. Includes payments due to head coaches, regardless of whether they distributed portions to other staff. Because schools were informed that the intent is to report amounts paid for goals achieved during the 2016-17 football season and school year, some provided information about applicable payments that were made after May 14, 2017. Amounts presented only for head coaches who are at the same public school that employed them as the head coach last season. BUYOUT OWED AS OF DEC. 1, 2017: Amount school would owe coach if it fired him without cause on Dec. 1, 2017. Many of these amounts are expressly subject to coach’s duty to make good-faith efforts to find another job, with income from that employment offsetting the amount owed. If mitigation and offset are not addressed in contract, coach still might have obligation to make efforts in that regard. Amounts do not take into account per-day prorating for a partial contract year. Does not include longevity and/or retention payments.

NOTES PITTSBURGH, TEMPLE AND

PRIVATE SCHOOLS: The pay information listed came from federal tax returns or the Pennsylvania Right-to-Know Law report. Documents provide compensation for 2015 calendar year based on all income paid by the school or support organizations, including benefits, perks and performance bonuses. COACHES WHO HAVE RESIGNED OR BEEN FIRED: Texas-El Paso (Oct. 1), Oregon State (Oct. 9), Georgia Southern (Oct. 22). AMOUNTS IN ADDITION TO COACHES’ TOTAL PAY Includes payments made by schools and/or their affiliated organizations on behalf of newly hired coaches who owed buyout amounts to their previous employer for terminating contracts so they could accept employment elsewhere; also includes portions of new and existing buyout-related loans from schools scheduled to be forgiven during the coach’s current contract year.

ALABAMA: If Saban remains head coach as of the date of the completion of the team’s final game, including postseason games, the university also has agreed to pay $100,000 to Saban’s family charity, the Nick’s Kids Foundation, or another charitable organization that Saban may designate after conferring with the university.

AUBURN: Loaned $700,000 to Malzahn in 2012 for the purpose of paying his buyout to Arkansas State. The loan is being forgiven at a rate of $140,000 for each contract year he completes. The final portion of the loan is scheduled to forgiven Dec. 31, 2017.

FLORIDA: The university is scheduled to pay $3 million, in

$500,000 annual installments that began in 2015, to Colorado State as part of McElwain’s termination arrangement with that school. In addition, Florida has agreed to play Colorado State in Gainesville, Fla., during the 2018 season and pay Colorado State

$2 million on or before Feb. 1,

2019, for that game.

MINNESOTA: Paid $600,000 to Western Michigan to cover the buyout Fleck owed.

OREGON: Paid $1.7 million to South Florida to cover the buyout Taggart owed. Oregon and Taggart agreed in their contract that it is anticipated that Taggart will face no income tax on the amount. However, if that occurs, the parties agreed to negotiate in good faith regarding the amount of liability to be paid by Taggart and by the university. If Taggart terminates the contract prior to end of its second year, Jan. 31, 2019, he will owe Oregon — in addition to liquidated damages — an amount equal to the percentage of time remaining in his initial five-year contract term multiplied by $1.7 million.

PURDUE: Loaned Brohm

$900,000, interest free, to cover the buyout he owed Western Kentucky. The loan is being forgiven at a rate of $150,000 for each contract year he completes.

TEXAS: Paid $2.5 million to Houston to assume Herman’s contract. The amount is equal to the one he’d have owed Houston within

60 days of the effective date of his termination if he had terminated the agreement without cause on or before Feb. 28, 2017.

For a full set of footnotes pertaining to individual schools, go to sports.usatoday.com

USA TODAY Sports was assisted by Stephanie Klein; Robert Lattinville, who is of counsel to Spencer Fane LLP and whose practice areas include representation of college coaches, athletics directors and NCAA member institutions; Roger Denny, a partner with Spencer Fane.