SALARY METHODOLOGY

USA TODAY Sports requested all forms of compensation for the men’s basketball head coach, and/or acquired the federal tax return, from each school in the Atlantic Coast, Big 12, Big Ten, Pac-12 and Southeastern conferences and each school outside those conferences whose team has appeared in at least three of the past five NCAA tournaments.

Schools that provided contract information were given the opportunity to review their figures. In an effort to capture the most upto-date information about still-evolving pay reductions, those reviews occurred between Feb. 17 and March 9.

Any pay the university guaranteed (even if paid by shoe/apparel company or another source) is listed as scheduled or actual “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.

EXPLANATIONS OF COMPENSATION CATEGORIES SCHEDULED SCHOOL PAY: Base salary; income from contract provisions other than base salary that were to have been paid, or guaranteed, by the university or affiliated organizations, such as a foundation, prior to schools beginning to work with coaches to arrange pay reductions due to financial issues caused by the COVID-19 pandemic.

Examples include payments in consideration for: shoe and apparel use; TV, radio or other media appearances; personal 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 immediately 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 amounts that may 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.

CONTRACT YEAR PANDEMIC REDUCTION: Amount of Scheduled School Pay coach will not receive during his current contract year due to voluntary or mandatory pay reductions related to the pandemic.

ACTUAL SCHOOL PAY: Remaining amount of Scheduled School Pay the coach is scheduled to receive during his current contract year, taking into account the amounts that are to be deducted during the contract year.

TOTAL PAY: Sum of Actual School Pay and athletically related compensation received from non-university sources. (Effective Aug. 8, 2018, the NCAA reinstated a rule that requires athletic department employees to annually disclose athletically related income from non-university sources.)

TOTAL PANDEMIC REDUCTION: The overall amount that a coach will forgo during the entirety of an agreed-upon or announced period. Such a period may cover parts of two contract years. In cases where a coach’s pay currently is scheduled to be reduced for an indefinite period, this amount is based on a period ending June 30, 2021, the final day of most public schools’ current fiscal year.

BONUSES PAID: Amount coach was paid from July 1, 2019, through June 30, 2020, 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 members. Because schools were informed that the intent is to report amounts paid for goals achieved during the 2019-20 basketball season and school year, some schools provided information about applicable payments that were made after June 30, 2020. 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 APRIL 1, 2021: Amount school would owe coach if it fired him without cause on April 1, 2021. Unless otherwise specified in a written agreement or terms provided by a school, these amounts reflect pay reductions that are scheduled to occur.

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 may have obligation to make efforts in that regard. The amount listed may be owed to coach over an extended period of time, rather than as a lump sum at termination.

● For footnotes on individual schools, go to sports.usatoday.com

USA TODAY was assisted by Stephanie Klein; Robert Lattinville of WME, who represents college coaches and athletic directors as well as NCAA member schools; Rebecca Duttlinger, Matthew Kowalski, Tyler Myers and Grace Schott, students with Saint Louis University’s Richard A. Chaifetz School of Business.