USA TODAY International Edition

METHODOLOG­Y

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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.

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