USA TODAY International Edition
METHODOLOGY
To determine the total pay packages of NCAA tournament coaches, USA TODAY Sports — in partnership with the Indiana University- Purdue University Indianapolis’ Sports Capital Journalism Program — requested all forms of compensation for the men’s basketball head coach and/ or acquired the school’s federal tax return. A not available ( N/ A) in the chart denotes schools that are private; did not release the information; said they are no longer collecting outside- income reports after an NCAA rules change that ended the coaches’ reporting requirement as of Aug. 1, 2016; or schools whose coaches are new and had not filed an outside income report. A $ 0 means the coach doesn’t get compensation from that source. In cases where an outside- income report is unavailable, a coach’s compensation might be undercounted by hundreds of thousands of dollars in that category alone. Schools that provided contract information were given the opportunity to review their figures. Figures for public schools are based on the coach’s contract year that covers, or covered, the 2016- 17 season.
EXPLANATIONS OF 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 or an athletic department operating as a related non- profit organization. Examples include payments in consideration for shoe and apparel use; television, radio or other media appearances; and personal appearances. It also includes deferred payments earned annually, conditional or otherwise; certain payments based on attendance, guarantee- game revenue, television appearances, ticket revenue or sales; contractual expense accounts ( if unaudited) or housing allowance; signing and other one- time bonuses earned in the current contract 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; amounts connected to transactions related to buyouts owed by coaches for terminating a contract with a prior employer.
OTHER PAY: Income listed on the coach’s most recently available, self- reported athletically related outside- income report. Some public schools, citing public- records disclosure exemptions, decline to provide the outside- income report.
TOTAL: 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.
NOTES
PRIVATE SCHOOLS: Pay information came from federal tax returns. Documents provide compensation data for the 2014 calendar year, based on all income paid by the school or related organization, including benefits, perks and performance bonuses. uFor a full set of footnotes pertaining to individual schools, go to sports. usatoday. com/ ncaa/ salaries/ mens- basketball/ coach uUSA TODAY Sports was assisted in its analysis of the contracts and other documents by Stephanie Klein; Robert Lattinville and Roger Denny of Spencer Fane LLP, whose practice areas include representation of college coaches and athletics directors as well as NCAA member schools. uDocuments from public schools were acquired by USA TODAY Sports in conjunction with the Sports Capital Journalism Program at Indiana UniversityPurdue University Indianapolis. AMOUNTS IN ADDITION TO COACHES’ TOTAL PAY Includes payments made by schools and/ or their affiliated organizations on behalf of coaches who owed buyout amounts to their previous employer for terminating contracts so they could accept employment elsewhere. OKLAHOMA STATE: $ 442,600 — Amount school paid in connection with the buyout Brad Underwood owed for terminating his contract with Stephen F. Austin and accepting a head coaching job at a school in any of the six most successful men’s basketball conferences, based on RPI. Oklahoma State paid $ 300,000 to Stephen F. Austin as well as the remainder so the net federal income tax to Underwood was $ 0.