METHODOLOGY

To determine the total pay packages of Football Bowl Subdivision head coaches, USA TODAY requested all forms of compensation for the coach at all 130 schools. About 20 schools or athletics departments are private or are public schools covered under state law exempting them from releasing full compensation data. Schools that provided 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 that could not be obtained. 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; television, radio or other appearances. Except as noted, these amounts are based on the coach’s annual pay rate for a full, standard-length contract year; they do not reflect amounts earned for a partial year worked after hiring or a partial year worked at an annual pay rate other than the current amount.

It also 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 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; the value of stadium suites, travel upgrades or spouse/family travel and game tickets.

Salaries reported do not take into account deductions that have occurred because of suspension without pay.

TOTAL PAY:

Sum of School Pay and athletically related compensation received from nonuniversity sources. (Effective Aug. 1, 2016, the NCAA rescinded a rule that required athletics department employees to disclose athletically related income from non-university sources. However, some universities continued to collect this information. The NCAA put the requirement back into effect on Aug. 8, 2018 — too late for recent information to be collected from football coaches.)

MAXIMUM BONUS:

The greatest amount that can be received if the team meets on-field performance goals , academic or player conduct goals. It also includes possible payments based on ticket revenue or sales or departmental fundraising amounts, although Central Florida, East Carolina, Missouri and Southern Mississippi offer open-ended bonuses under which coach can receive a percentage of all revenue above a certain benchmark.

BONUSES PAID:

Amount coach was paid for meeting personal or team-performance goals connected to the 2017-18 season or school year. Does not include longevity and/or retention payments. Includes payments due to head coaches, regardless of whether they distributed portions to staff. 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, 2018:

Amount school would owe coach if it fired him without cause on Dec. 1, 2018. 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. Amounts don’t take into account per-day prorating for a partial contract year.

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 2016 calendar year based on all income paid by the school or support organizations, including benefits, perks and performance bonuses.

AMOUNTS IN ADDITION TO 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.

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.

ARKANSAS:

Agreed to pay up to $2 million to Southern Methodist to cover the buyout Morris owed. Arkansas’ contract with Morris also said the university was treating this amount as taxable wages, but that it will neutralize to $0 the tax impact on Morris by paying the taxes owed. The university declined to disclose the amount of those additional payments.

FLORIDA:

Paid $500,000 to Mississippi State to cover the buyout Mullen owed.

FLORIDA STATE:

Paid $1,370,122 to Oregon to cover a pro-rata portion of the

$1.7 million buyout Oregon had agreed to pay South Florida to cover a buyout that Taggart owed for leaving that school following the 2016 season. FSU also is paying Oregon $61,224 a month toward the

$3 million buyout Taggart owed Oregon.

NEBRASKA:

Paid $3 million to Central Florida to cover the buyout Frost owed.

❚ For all footnotes pertaining to individual schools, go to sports.usatoday.com

❚ USA TODAY 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.