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COVID-19 Financial Challenges: NCAA’s McNeely & UCLA’s Iacoi

   

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2020 FBS Athletics Directors’ Compensation Survey

We reviewed all current forms of compensation for the athletic directors at National Collegiate Athletic Association (“NCAA”) member institutions of the Football Bowl Subdivision (“FBS”)1. We analyzed these employment agreements and related documents (the, “Contracts”), which were procured by USA Today in partnership with Syracuse University’s S.I. Newhouse School of Public Communications, and created a

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Revenue Per Quality of College Football Recruit

The issue of player compensation in revenue generating college sports has taken center stage in policy debates surrounding college athletics.  Some have argued that increased compensation for college athletes will align the interest of the student athlete with institutional goals and could prevent scandals which damage the reputation of universities.  Others argue that compensating players

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Intermediate Sanctions Tax: For Athletics Directors It’s Personal

Across all institutions participating in college athletics and individuals employed thereby, application of the tax is significantly limited by the relatively-restricted cluster of the top five highest paid employees receiving compensation in excess of the relatively high threshold of $1,000,000 annually. While the reach of this tax is restricted and seemingly immaterial to a large number of college sports industry participants overall, it represents a high powered rifle shot to Autonomy 5 institutions and their head football and men’s basketball coaches. This could also have a regressive effect by imposing relatively more significant consequences on non-Autonomy 5 institutions, which don’t enjoy the option to off-load the compensation obligation to third parties.

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How The New Excise Tax Impacts Coach Compensation

Across all institutions participating in college athletics and individuals employed thereby, application of the tax is significantly limited by the relatively-restricted cluster of the top five highest paid employees receiving compensation in excess of the relatively high threshold of $1,000,000 annually. While the reach of this tax is restricted and seemingly immaterial to a large number of college sports industry participants overall, it represents a high powered rifle shot to Autonomy 5 institutions and their head football and men’s basketball coaches. This could also have a regressive effect by imposing relatively more significant consequences on non-Autonomy 5 institutions, which don’t enjoy the option to off-load the compensation obligation to third parties.

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By The Numbers: College Football Coach Payouts

At the outset, it is important to clarify that a payout represents a potential, rather than a given or fixed, cost. Therefore, the value of a payout is more appropriately considered not by its potential cost to one party, but instead by the benefits derived by both parties to the contract, net of its likely cost. Before jumping to any conclusion about the reasonableness of these amounts, it is important to consider the context and circumstances that drive many of the decisions about payouts. To provide such context, we reviewed the long-form contracts for the head football coaches at fifty Power 5 institutions. From this group, we analyzed payout provisions for out-years in each contract.