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What is accrued salaries

what is accrued salaries


1 — Public school; no contract provided.

2 — Public school; no outside income report provided. (The outside income report is required annually by the NCAA for all coaches and other athletic department personnel to reveal potential conflicts of interest.)

3 — Information is from a federal tax return. (Most private schools are organized as tax-exempt organizations, which are required to file each year with the IRS. The return lists the organization's highest-paid employees. At some public schools, the athletic department or a support organization is also organized as a non-profit. USA TODAY used the most recent filing available, with compensation covering the 2008 calendar year. The return includes all income paid by the school or support organization, including benefits, perks and performance bonuses that might have been earned. It does not include income paid by other sources.)

4 — Dismissed or resigned.

Alabama :  University compensation includes a $533,333 contract-year completion bonus for the 2009-10 contract year. It accrued and was paid in April under an amendment that otherwise annualized the accruals and payments of what had been three one-time completion bonuses. Those bonuses, totaling $5 million, were added to the contract in September 2009 and would have been paid in 2012, 2015 and 2018. The first regular annual accrual occurred Sept. 1, 2010.

Connecticut:  Edsall receives additional compensation under a shoe/apparel contract and from his annual camp. The university declined to release information about either.

Iowa:  University compensation includes a $100,000, one-time signing bonus from a new contract this year that was to be paid by Dec. 31.

Middle Tennessee:  University compensation includes a $15,000 bonus that will be due if Stockstill remains the head coach as of Dec. 31.

North Carolina:  Davis receives additional compensation under media and shoe/apparel contracts the university declined to release. The deals paid him $499,000 in 2007 and were scheduled to pay $505,000 in 2008, the university said in 2007. The university declined to release the amount this year.

Northern Illinois:  Kill became Minnesota's head coach Sunday.

Purdue:  Hope is guaranteed this amount for the 2010 season because his bonus earnings, when added to a base salary of $220,000 and supplemental fixed compensation of $335,000, will not exceed the guaranteed amount. In the future, if his base salary and bonuses exceed the guaranteed amount, he will receive only the base salary and the bonuses.

Temple:  Information is from a report required by Pennsylvania's Right-to-Know Law.

Texas Christian:  The school's athletics department told USA TODAY in fall 2009 that Patterson's compensation for that year was $1.8 million. In December 2009, he received a two-year contract

extension through 2016; the school did not release financial terms.

USA TODAY was assisted in the analysis of contracts by students from the National Sports Law Institute of Marquette University Law School and Stinson Morrison Hecker LLP. whose practice areas include representation of college coaches through its affiliate, Premier Stinson Sports. as well as representation of athletics directors and NCAA member institutions.


To determine the total pay packages of Football Bowl Subdivision (formerly known as Division I-A) coaches for their current contract years, USA TODAY—in partnership with the National Sports Law Institute of Marquette University Law School and Stinson Morrison Hecker LLP —requested all forms of compensation for the head football coach at all 120 schools.

At least some information was obtained on all but 10 schools, most of which are private. Three public schools did not provide contracts; 15 declined to provide the NCAA-mandated outside income report, which covers athletically related income the coach receives from nonuniversity sources. Schools that provided contract information were given the opportunity to review their figures. A not available (NA) in the chart denotes schools that are private or did not release the information 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.

Explanations of compensation categories

University compensation:  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.

For example, payments in consideration for: shoe and apparel use; television, radio or other media appearances; personal appearances.

Also includes deferred payments earned annually; conditional deferred payments earned annually; certain payments based on attendance, ticket revenue or sales; contractual expense account or housing allowance. It does not include other amounts that may have been earned as annual incentive bonuses, 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.

Salaries reported do not take into account deductions that have, or may, occur because of state government furlough, or other pay-reduction, actions.

Non-university compensation:  Income from sources listed on the coach's most recently available, self-reported athletically related outside income report.

Total:  Combination of university and non-university compensation.

Maximum bonus:  The greatest amount that can be received if the team meets prescribed onfield performance goals (e.g. win totals, bowl-game appearances, conference and/or national championships, coach of the year awards, etc.), academic and/or player conduct goals.

Category: Bank

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