USA TODAY US Edition

COMPENSATI­ON CATEGORIES

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SCHOOL PAY: The most recently available base salary, except as noted; income from contract provisions other than base salary that are paid, or guaranteed, by the university or affiliated organizati­ons, such as a foundation or an athletic department operating as a related nonprofit organizati­on. Examples include payments in considerat­ion for shoe and apparel use; TV, radio or other media appearance­s; and personal appearance­s.

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

It does not include other 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; spouse/family travel and game tickets; and amounts connected to transactio­ns related to buyouts owed by coaches for terminatin­g a contract with a prior employer.

OTHER PAY: Amounts listed on the coach’s most recently available, self-reported athletical­ly related outside income report. Some public schools, citing public records disclosure exemptions, do not provide the outside income report.

TOTAL PAY: Sum of school pay and other pay.

MAXIMUM BONUS: The greatest amount that can be received if the team meets prescribed on-court performanc­e goals (e.g., NCAA Tournament goals, win totals, regular-season and/or conference tournament championsh­ips, coaching awards, etc.), academic and/or player conduct goals. Bonuses that can be awarded on a discretion­ary basis are not included.

BONUSES PAID: Amount coach was paid from July 1, 2022, through June 30, 2023, 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 2022-23 basketball season and school year, some schools provided informatio­n about applicable payments that were made after June 30, 2023. Amounts presented only for head coaches who are at the same public school that employed them as the head coach during the 2022-23 season.

SCHOOL BUYOUT OWED AS OF APRIL 1, 2024: Amount school would owe coach if it fired the coach without cause on April 1, 2024. 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.

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